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<p id="xdx_80A_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zyTapuZQB4Ld" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTE 1 – NATURE OF BUSINESS AND ORGANIZATION On June 13, 2012, Freedom Petroleum Inc. was incorporated under the laws of the State of Nevada. In May 2015, Freedom Petroleum changed its name to Steampunk Wizards, Inc.; and on November 9, 2016, Steampunk Wizards changed its name to Tianci International, Inc. (the “Company”). The Company is a holding company. As of October 31, 2025, the Company had one operating subsidiary, Roshing International Co., Limited (“Roshing”). The Company owns 90% of the capital stock of Roshing through RQS United, a wholly-owned subsidiary. The Company’s fiscal year end is July 31. RQS United is a holding company incorporated on November 4, 2022 in the Republic of Seychelles. RQS United has no substantive operations other than holding 90% of the outstanding share capital of its subsidiary. Roshing, which was incorporated on June 22, 2011 in Hong Kong, is principally engaged in providing global logistics services. However, during the quarter ended July 31, 2025, Roshing prepared to launch a new mineral ore trading business line, aiming to diversify its revenue streams while further enhancing the synergies between the new business line and its existing logistic service business line. 25.4% of its revenue for the six months ended January 31, 2026 was derived from its business lines other than global logistics: sales of electronic device hardware components, development of logistics software and websites, technical consulting, software maintenance and revenue from sales of chrome ore. Roshing’s business is primarily carried out in Hong Kong. On February 13, 2023, the Company incorporated a wholly-owned subsidiary, Tianci Group Holding Limited, in the Republic of Seychelles. To date, Tianci Group Holding Limited has not carried on any business operations. Reorganization On March 3, 2023 the Company entered into a Share Exchange Agreement with RQS United Group Limited (“RQS United”) and RQS Capital Limited (“RQS Capital”), which was the sole shareholder of RQS United (the “Exchange Agreement”). RQS United owns <span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20230303__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--RQSMember_zbSKf6SFcV3d" title="Equity percentage">90% of the equity in Roshing International Co., Limited (“Roshing”), which is engaged in the business of providing global logistics services including ocean freight forwarding and related logistics solutions, distributing electronic components and providing software services. Pursuant to the Exchange Agreement, on March 6, 2023 RQS Capital transferred all of the issued and outstanding capital stock of RQS United to the Company, and the Company issued to RQS Capital 1,500,000 shares of our common stock and paid a cash price of $350,000 (the “Share Exchange”). Pursuant to the Exchange Agreement, the Company also issued a total of 700,000 shares of our common stock to nine employees or affiliates of Roshing to induce continued services to Roshing. As a result of the Share Exchange, RQS United became our wholly-owned subsidiary and the former RQS United stockholder became our controlling stockholder. The share exchange transaction was treated as a reverse acquisition, with RQS United as the acquirer and the Company as the acquired party for accounting purposes. Unless the context suggests otherwise, when we refer in this report to business and financial information for periods prior to the consummation of the reverse acquisition, we are referring to the business and financial information of RQS United and its consolidated subsidiary, Roshing. Prior to the Share Exchange, the Company was a shell company as defined in Rule 12b-2 under the Exchange Act. As a result of the transactions under the Exchange Agreement, the Company ceased to be a shell company.

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NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). All consolidated financial statements and notes to the consolidated financial statements are presented in United States dollars (“US Dollar” or “US$” or “$”). Principles of consolidation The consolidated financial statements include the financial statements of Tianci and its subsidiaries. All transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting periods. Actual results could differ from these good faith estimates and judgments. Foreign currency translation and transactions The Company uses the U.S. dollar as its reporting currency and functional currency. Transaction gains and losses are recognized in the consolidated statement of operations. Cash and Cash Equivalents Cash and cash equivalents consist primarily of bank deposits with original maturities of three months or less, which are unrestricted as to withdrawal and use. The Company maintains its bank accounts in the United States and Hong Kong. Accounts receivable, net Accounts receivable include trade accounts due from customers which are generally collected within six months. In establishing the allowance for doubtful accounts, management considers historical collection experience, aging of the receivables, the economic environment, industry trend analysis, and the credit history and financial condition of the customer. Management reviews its receivables on a regular basis to determine if the allowance for doubtful accounts is adequate, and adjusts the allowance when necessary. Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood of collection is not probable. As of January 31, 2026 and July 31, 2025, no allowance for doubtful accounts was deemed necessary. Prepayment and other current assets Prepayment and other current assets include cash deposited or advanced to vendors for purchasing goods or services that have not been received or provided. This amount is refundable and bears no interest. Prepayment and other current assets are classified as either current or non-current based on the terms of the respective agreements. Prepayment and other current assets are generally unsecured and reviewed periodically for impairment. As of January 31, 2026 and July 31, 2025, the Company made no allowance for impairment. Inventory Inventories of mineral ore and hardware are stated at the lower of cost or estimated realizable value. Cost includes the Company’s cost of acquiring mineral ore or hardware products. The cost is charged to cost of products sold on a weighted average basis. Management periodically compares the cost of inventory with its net realizable value, and will establish an allowance to adjust its inventories to their respective net realizable value (“NRV”) if NRV is lower than cost. As of January 31, 2026 and July 31, 2025, the Company made no allowance for inventory. Fair Value Measurements The accounting standard regarding fair value of financial instruments and related fair value measurements defines financial instruments and requires disclosure of the fair value of financial instruments held by the Company. The accounting standard defines fair value, establishes as a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="width: 3%">·</td> <td style="text-align: justify; width: 94%">Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted prices for identical assets and liabilities in inactive markets and inputs that are observable for the assets or liabilities, either directly or indirectly, for substantially the full term of the financial instruments.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.</td></tr> </table> Financial instruments included in current assets and current liabilities (such as cash, accounts receivable, due from related party, accounts payable, and due to related parties) are reported in the consolidated balance sheets at cost, which approximates fair value because of the short period of time between the origination of such instruments and their expected realization. Revenue recognition The Company follows the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606. This standard requires the use of a five-step model to recognize revenue from customer contracts. The five-step model requires that the Company (i) identifies the contract with the customer, (ii) identifies the performance obligations in the contract, (iii) determines the transaction price, including variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocates the transaction price to the respective performance obligations in the contract, and (v) recognizes revenue when (or as) the Company satisfies the performance obligations. The Company records revenue net of sales taxes, which are subsequently remitted to governmental authorities and are excluded from the transaction price. The Company’s revenue recognition policies are as follows: a. Global Logistics Services The Company provides global logistics services, including ocean freight forwarding and related logistics solutions. As a non-asset-based carrier, the Company does not own transportation assets. The Company derives its revenues by entering into agreements that are generally comprised of a single performance obligation, which is that freight is shipped for and received by the customer via either container ships or general cargo vessels. The most significant drivers of changes in gross revenues and related transportation expenses are volume and weight. In general, each shipment transaction or service order constitutes a separate contract with the customer. A performance obligation is created once a customer agreement with an agreed upon transaction price exists. The transaction price, which is based on volume, weight, and shipping time, is fixed and not contingent upon the occurrence or non-occurrence of any other event. The Company typically satisfies its performance obligations at a point in time when freight is shipped to a destination port and accepted by its customer. The Company does not have significant variable consideration in its contracts. Taxes assessed concurrently with a specific revenue-producing transaction that are collected by the Company from a customer are excluded from revenues. The Company evaluates whether amounts billed to customers should be reported as gross or net revenue. Revenue is recorded on a gross basis when the Company is primarily responsible for fulfilling the promise to provide the services, when it assumes risk of loss, when it has discretion in setting the prices for the services to the customers, and when the Company has the ability to direct the use of the services provided by the third party. In most cases the Company acts as an indirect carrier. When acting as an indirect carrier, the Company issues a Fixture Note to the customer as the contract of carriage. In turn, when the freight is physically tendered to a direct carrier, the Company receives a Master Ocean Bill of Lading. The Company’s evaluation determined that it is in control of establishing the transaction price, managing all aspects of the shipment process and assumes the risk of loss for delivery, collection, and returns. Based on its evaluation of the control of services and risk involved, the Company determined that it acts as a principal rather than an agent in global logistics service arrangements and such revenues are reported on a gross basis. b. Revenue from Mineral Sales The Company sells ore to domestic and international customers under sales contracts that typically specify: product grade and specification, moisture content adjustment (wet metric tons vs. dry metric tons), pricing mechanisms, shipping terms (e.g., FOB, CIF, CFR, DAP), and quality inspection arrangements. Revenue is recognized at the point in time when control of the ore transfers to the customer, which is determined based on the relevant Incoterms. No post-delivery services or warranties are provided. Revenue is adjusted for final dry-ton conversion and final chemical assay reports issued by independent inspection companies. Where the final assay results or moisture adjustments are not available at shipment date, the Company estimates the revenue based on provisional pricing. The difference between the estimated price and final settlement price is recognized as adjustment to revenue when information becomes available. c. Other Products and Services c1. Electronic Device Hardware Components Products Sales The Company is a distributor of electronic device hardware components and generates revenue through resale of these components. The Company’s products include high performance computer chips, Wi-Fi modules, Bluetooth modules, 4G network modules, LED screens, and touch screens. In accordance with ASC 606, Revenue Recognition: Principal Agent Consideration, an entity is a principal if it controls the specified good or service before that good or service is transferred to a customer. Otherwise, the entity is an agent in the transaction. The Company evaluates three indicators of control in accordance with ASC 606: 1) For hardware sales, the Company is the most visible entity to customers and assumes fulfillment risk and risks related to the acceptability of products, including addressing customer complaints directly and handling of product returns or refunds directly; 2) The Company is exposed to inventory risk before transfer of control to customers; and 3) The Company determines the resale price of hardware products. After evaluating the above circumstances, the Company considers itself the principal of these arrangements and records hardware sales revenue on a gross basis. Hardware sales contracts are on a fixed price basis with no separate sales rebate, discount, or other incentive. Revenue is recognized at a point in time when the Company has delivered products that have been accepted by its customer with no future obligations. The Company generally permits returns of products due to product failure; however, returns are historically insignificant. c2. Software and Website Development Services The Company generates revenue by developing customized freight shipping and related logistic software and websites, which are generally on a fixed-priced basis. The software helps wholesalers, ecommerce retailers, and freight shipping providers to manage complex workflows and improve work efficiency. The Company generally has no enforceable right to payment for performance completed to date and is only entitled to payment after software is fully developed, delivered, tested, and accepted by the customer. As a result, revenues from software development contracts are recognized at a point in time when services are fully rendered, and written acceptances have been received from customers. c3. Technical Consulting and Training Services The Company provides technical consulting and training services to help customers, generally its existing customers, to better understand and properly use its customized software and related hardware. Services are generally carried out on a per-time fixed rate basis. Revenue is recognized at a point in time when service is rendered and the customer confirms the completion of consulting or training. c4. Software Maintenance and Business Promotion Services The Company provides software maintenance services to keep customers’ software up to date and assists customers in promoting business with ongoing marketing support. The Company charges a flat rate for a fixed duration on a subscription basis, generally 12 months. Revenue is recognized ratably each month over the contract period. c5. Business Consulting Services The Company provides business consulting services to help customers apply for immigration and non-immigration visas. The Company is responsible for performing background checks, case analysis, and preparing related application paper works. The Company charges a flat fee for the visa application services. Revenue is recognized at a point in time when an application is submitted with proper authorities. Cost of revenues For global logistics services, cost of revenue consists primarily of cargo space charged by direct ocean carriers, freight forwarders and ancillary logistics services fees. For revenue from mineral sales, the cost of revenue consists primarily of the expense incurred by the Company in purchasing the mineral ore. For software, consulting and services-based revenue, the cost of revenue consists primarily of costs paid to outsourced service providers and compensation expenses paid to the Company’s service vendor. Advertising costs Advertising costs amounted to $4,410 for the three and six months ended January 31, 2026, respectively, and $0 for the three and six months ended January 31, 2025. Advertising costs are expensed as incurred and included in selling and marketing expenses. Operating leases Effective August 1, 2022, the Company adopted FASB ASU 2016-02, “Leases” (Topic 842), and elected the practical expedient that does not require the Company to reassess: (1) whether any expired or existing contracts are, or contain, leases, (2) lease classification for any expired or existing leases and (3) initial direct costs for any expired or existing leases. For lease terms of twelve months or less, a lessee is permitted to make an accounting policy election not to recognize lease assets and liabilities. The Company also adopted the practical expedient that allows lessees to treat the lease and non-lease components of a lease as a single lease component. The Company determines if a contract contains a lease at inception. US GAAP requires that the Company’s leases be evaluated and classified as operating or finance leases for financial reporting purposes. The classification evaluation begins at the commencement date and the lease term used in the evaluation includes the non-cancellable period for which the Company has the right to use the underlying asset, together with renewal option periods when the exercise of the renewal option is reasonably certain and failure to exercise such option would result in an economic penalty. All of the Company’s real estate leases are classified as operating leases. Lease payments for an operating lease transitioning to ASC 842 using the effective date are based on future payments at the transition date and on the present value of lease payments over the remaining lease term. Since the implicit rate for the Company’s leases is not readily determinable, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The incremental borrowing rate is the rate of interest that the Company would have to pay to borrow, on a collateralized basis, an amount equal to the lease payments, in a similar economic environment and over a similar term. Lease terms used to calculate the present value of lease payments generally do not include any options to extend, renew, or terminate the lease, as the Company does not have reasonable certainty at lease inception that these options will be exercised. The Company generally considers the economic life of its operating lease ROU assets to be comparable to the useful life of similar owned assets. The Company has elected the short-term lease exception; therefore, operating lease ROU assets and liabilities do not include leases with a lease term of twelve months or less. Lease expense is recognized on a straight-line basis over the lease term. The Company reviews the impairment of its ROU assets consistent with the approach applied for its other long-lived assets. The Company reviews the recoverability of its long-lived assets when events or changes in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on its ability to recover the carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations. Income taxes The Company accounts for current income taxes in accordance with the laws of the relevant tax authorities. The charge for taxation is based on the results for the fiscal year as adjusted for items which are non-taxable or non-deductible. It is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred taxes are accounted for using the asset and liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the unaudited interim consolidated financial statements and the corresponding tax bases used in the computation of taxable income (loss). In principle, deferred tax liabilities are recognized for all taxable temporary differences. Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which deductible temporary differences can be utilized. Deferred tax is calculated using tax rates that are expected to apply to the period when the asset is realized or the liability is settled. Deferred tax is charged or credited in the statements of operations, except when it is related to items credited or charged directly to equity, in which case the deferred tax is dealt with in equity. Net deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the net deferred tax asset will not be realized. An uncertain tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that has a greater than 50% likelihood of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Penalties and interest incurred related to underpayment of income tax for uncertain tax positions are classified as income tax expenses in the period incurred. During the year ended July 31, 2024, the Company incurred an IRS penalty of $47,030 for failure to update certain foreign-owned information schedules in a timely manner. The penalty was included in other expense in the statements of operations for the year ended July 31, 2024. During the six months ended January 31, 2025, the Company received a refund of $24,953 from the IRS for the penalty previously charged. The refund is included in other income in the statements of operations for the six months ended January 31, 2025. The Hong Kong tax returns filed for the 2019/2020 tax year and subsequent years are subject to examination by the applicable tax authorities. The US tax returns filed for 2022 and subsequent years are subject to examination by the applicable tax authorities. Earnings (loss) per share The Company computes earnings (loss) per share (“EPS”) in accordance with FASB ASC 260, “Earnings per Share”. ASC 260 requires companies to present basic and diluted EPS. Basic EPS is measured as net income (loss) divided by the weighted average common stock outstanding for the period. Diluted EPS presents the diluted effect on a per share basis of the potential common stock (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common stock that has an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. As of January 31, 2026 and July 31, 2025, there were <span id="xdx_90F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250801__20260131__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ConvertibleSeriesBPreferredStockMember_zvRODate2Dv6" title="Antidilutive shares">0 and <span id="xdx_909_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240801__20250731__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ConvertibleSeriesBPreferredStockMember_z9KWoSSkdIqi" title="Antidilutive shares">8,000,000 dilutive shares related to the outstanding convertible Series B Preferred Stock. Each outstanding share of Series B is convertible by the holder of the share into 100 shares of common stock, subject to equitable adjustment of the conversion rate. Noncontrolling Interests The noncontrolling interest recorded in the financial statements represents the minority shareholder’s 10% ownership interest in Roshing. The noncontrolling interest is presented in the consolidated balance sheets separate from stockholders’ equity attributable to Tianci. The noncontrolling interest in the results of Roshing is presented on the consolidated statements of operations as allocations of the total income or loss recorded by Roshing between the noncontrolling interest holder and the shareholder of RQS United, which is the Company. Related parties Parties, which can be a corporation, other business entity, or an individual, are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or common significant influence. Recently issued accounting pronouncements The Company considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued. The Company does not believe any recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s consolidated Financial Statements.

Basis of Presentation The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). All consolidated financial statements and notes to the consolidated financial statements are presented in United States dollars (“US Dollar” or “US$” or “$”).

Principles of consolidation The consolidated financial statements include the financial statements of Tianci and its subsidiaries. All transactions and balances among the Company and its subsidiaries have been eliminated upon consolidation.

Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting periods. Actual results could differ from these good faith estimates and judgments.

Foreign currency translation and transactions The Company uses the U.S. dollar as its reporting currency and functional currency. Transaction gains and losses are recognized in the consolidated statement of operations.

Cash and Cash Equivalents Cash and cash equivalents consist primarily of bank deposits with original maturities of three months or less, which are unrestricted as to withdrawal and use. The Company maintains its bank accounts in the United States and Hong Kong.

Accounts receivable, net Accounts receivable include trade accounts due from customers which are generally collected within six months. In establishing the allowance for doubtful accounts, management considers historical collection experience, aging of the receivables, the economic environment, industry trend analysis, and the credit history and financial condition of the customer. Management reviews its receivables on a regular basis to determine if the allowance for doubtful accounts is adequate, and adjusts the allowance when necessary. Delinquent account balances are written-off against the allowance for doubtful accounts after management has determined that the likelihood of collection is not probable. As of January 31, 2026 and July 31, 2025, no allowance for doubtful accounts was deemed necessary.

Prepayment and other current assets Prepayment and other current assets include cash deposited or advanced to vendors for purchasing goods or services that have not been received or provided. This amount is refundable and bears no interest. Prepayment and other current assets are classified as either current or non-current based on the terms of the respective agreements. Prepayment and other current assets are generally unsecured and reviewed periodically for impairment. As of January 31, 2026 and July 31, 2025, the Company made no allowance for impairment. 0 0

Inventory Inventories of mineral ore and hardware are stated at the lower of cost or estimated realizable value. Cost includes the Company’s cost of acquiring mineral ore or hardware products. The cost is charged to cost of products sold on a weighted average basis. Management periodically compares the cost of inventory with its net realizable value, and will establish an allowance to adjust its inventories to their respective net realizable value (“NRV”) if NRV is lower than cost. As of January 31, 2026 and July 31, 2025, the Company made no allowance for inventory.

Fair Value Measurements The accounting standard regarding fair value of financial instruments and related fair value measurements defines financial instruments and requires disclosure of the fair value of financial instruments held by the Company. The accounting standard defines fair value, establishes as a three-level valuation hierarchy for disclosures of fair value measurement and enhances disclosure requirements for fair value measures. The three levels are defined as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="width: 3%">·</td> <td style="text-align: justify; width: 94%">Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted prices for identical assets and liabilities in inactive markets and inputs that are observable for the assets or liabilities, either directly or indirectly, for substantially the full term of the financial instruments.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement.</td></tr> </table> Financial instruments included in current assets and current liabilities (such as cash, accounts receivable, due from related party, accounts payable, and due to related parties) are reported in the consolidated balance sheets at cost, which approximates fair value because of the short period of time between the origination of such instruments and their expected realization.

Revenue recognition The Company follows the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606. This standard requires the use of a five-step model to recognize revenue from customer contracts. The five-step model requires that the Company (i) identifies the contract with the customer, (ii) identifies the performance obligations in the contract, (iii) determines the transaction price, including variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocates the transaction price to the respective performance obligations in the contract, and (v) recognizes revenue when (or as) the Company satisfies the performance obligations. The Company records revenue net of sales taxes, which are subsequently remitted to governmental authorities and are excluded from the transaction price. The Company’s revenue recognition policies are as follows: a. Global Logistics Services The Company provides global logistics services, including ocean freight forwarding and related logistics solutions. As a non-asset-based carrier, the Company does not own transportation assets. The Company derives its revenues by entering into agreements that are generally comprised of a single performance obligation, which is that freight is shipped for and received by the customer via either container ships or general cargo vessels. The most significant drivers of changes in gross revenues and related transportation expenses are volume and weight. In general, each shipment transaction or service order constitutes a separate contract with the customer. A performance obligation is created once a customer agreement with an agreed upon transaction price exists. The transaction price, which is based on volume, weight, and shipping time, is fixed and not contingent upon the occurrence or non-occurrence of any other event. The Company typically satisfies its performance obligations at a point in time when freight is shipped to a destination port and accepted by its customer. The Company does not have significant variable consideration in its contracts. Taxes assessed concurrently with a specific revenue-producing transaction that are collected by the Company from a customer are excluded from revenues. The Company evaluates whether amounts billed to customers should be reported as gross or net revenue. Revenue is recorded on a gross basis when the Company is primarily responsible for fulfilling the promise to provide the services, when it assumes risk of loss, when it has discretion in setting the prices for the services to the customers, and when the Company has the ability to direct the use of the services provided by the third party. In most cases the Company acts as an indirect carrier. When acting as an indirect carrier, the Company issues a Fixture Note to the customer as the contract of carriage. In turn, when the freight is physically tendered to a direct carrier, the Company receives a Master Ocean Bill of Lading. The Company’s evaluation determined that it is in control of establishing the transaction price, managing all aspects of the shipment process and assumes the risk of loss for delivery, collection, and returns. Based on its evaluation of the control of services and risk involved, the Company determined that it acts as a principal rather than an agent in global logistics service arrangements and such revenues are reported on a gross basis. b. Revenue from Mineral Sales The Company sells ore to domestic and international customers under sales contracts that typically specify: product grade and specification, moisture content adjustment (wet metric tons vs. dry metric tons), pricing mechanisms, shipping terms (e.g., FOB, CIF, CFR, DAP), and quality inspection arrangements. Revenue is recognized at the point in time when control of the ore transfers to the customer, which is determined based on the relevant Incoterms. No post-delivery services or warranties are provided. Revenue is adjusted for final dry-ton conversion and final chemical assay reports issued by independent inspection companies. Where the final assay results or moisture adjustments are not available at shipment date, the Company estimates the revenue based on provisional pricing. The difference between the estimated price and final settlement price is recognized as adjustment to revenue when information becomes available. c. Other Products and Services c1. Electronic Device Hardware Components Products Sales The Company is a distributor of electronic device hardware components and generates revenue through resale of these components. The Company’s products include high performance computer chips, Wi-Fi modules, Bluetooth modules, 4G network modules, LED screens, and touch screens. In accordance with ASC 606, Revenue Recognition: Principal Agent Consideration, an entity is a principal if it controls the specified good or service before that good or service is transferred to a customer. Otherwise, the entity is an agent in the transaction. The Company evaluates three indicators of control in accordance with ASC 606: 1) For hardware sales, the Company is the most visible entity to customers and assumes fulfillment risk and risks related to the acceptability of products, including addressing customer complaints directly and handling of product returns or refunds directly; 2) The Company is exposed to inventory risk before transfer of control to customers; and 3) The Company determines the resale price of hardware products. After evaluating the above circumstances, the Company considers itself the principal of these arrangements and records hardware sales revenue on a gross basis. Hardware sales contracts are on a fixed price basis with no separate sales rebate, discount, or other incentive. Revenue is recognized at a point in time when the Company has delivered products that have been accepted by its customer with no future obligations. The Company generally permits returns of products due to product failure; however, returns are historically insignificant. c2. Software and Website Development Services The Company generates revenue by developing customized freight shipping and related logistic software and websites, which are generally on a fixed-priced basis. The software helps wholesalers, ecommerce retailers, and freight shipping providers to manage complex workflows and improve work efficiency. The Company generally has no enforceable right to payment for performance completed to date and is only entitled to payment after software is fully developed, delivered, tested, and accepted by the customer. As a result, revenues from software development contracts are recognized at a point in time when services are fully rendered, and written acceptances have been received from customers. c3. Technical Consulting and Training Services The Company provides technical consulting and training services to help customers, generally its existing customers, to better understand and properly use its customized software and related hardware. Services are generally carried out on a per-time fixed rate basis. Revenue is recognized at a point in time when service is rendered and the customer confirms the completion of consulting or training. c4. Software Maintenance and Business Promotion Services The Company provides software maintenance services to keep customers’ software up to date and assists customers in promoting business with ongoing marketing support. The Company charges a flat rate for a fixed duration on a subscription basis, generally 12 months. Revenue is recognized ratably each month over the contract period. c5. Business Consulting Services The Company provides business consulting services to help customers apply for immigration and non-immigration visas. The Company is responsible for performing background checks, case analysis, and preparing related application paper works. The Company charges a flat fee for the visa application services. Revenue is recognized at a point in time when an application is submitted with proper authorities.

Cost of revenues For global logistics services, cost of revenue consists primarily of cargo space charged by direct ocean carriers, freight forwarders and ancillary logistics services fees. For revenue from mineral sales, the cost of revenue consists primarily of the expense incurred by the Company in purchasing the mineral ore. For software, consulting and services-based revenue, the cost of revenue consists primarily of costs paid to outsourced service providers and compensation expenses paid to the Company’s service vendor.

Advertising costs Advertising costs amounted to $4,410 for the three and six months ended January 31, 2026, respectively, and $0 for the three and six months ended January 31, 2025. Advertising costs are expensed as incurred and included in selling and marketing expenses.

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Operating leases Effective August 1, 2022, the Company adopted FASB ASU 2016-02, “Leases” (Topic 842), and elected the practical expedient that does not require the Company to reassess: (1) whether any expired or existing contracts are, or contain, leases, (2) lease classification for any expired or existing leases and (3) initial direct costs for any expired or existing leases. For lease terms of twelve months or less, a lessee is permitted to make an accounting policy election not to recognize lease assets and liabilities. The Company also adopted the practical expedient that allows lessees to treat the lease and non-lease components of a lease as a single lease component. The Company determines if a contract contains a lease at inception. US GAAP requires that the Company’s leases be evaluated and classified as operating or finance leases for financial reporting purposes. The classification evaluation begins at the commencement date and the lease term used in the evaluation includes the non-cancellable period for which the Company has the right to use the underlying asset, together with renewal option periods when the exercise of the renewal option is reasonably certain and failure to exercise such option would result in an economic penalty. All of the Company’s real estate leases are classified as operating leases. Lease payments for an operating lease transitioning to ASC 842 using the effective date are based on future payments at the transition date and on the present value of lease payments over the remaining lease term. Since the implicit rate for the Company’s leases is not readily determinable, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The incremental borrowing rate is the rate of interest that the Company would have to pay to borrow, on a collateralized basis, an amount equal to the lease payments, in a similar economic environment and over a similar term. Lease terms used to calculate the present value of lease payments generally do not include any options to extend, renew, or terminate the lease, as the Company does not have reasonable certainty at lease inception that these options will be exercised. The Company generally considers the economic life of its operating lease ROU assets to be comparable to the useful life of similar owned assets. The Company has elected the short-term lease exception; therefore, operating lease ROU assets and liabilities do not include leases with a lease term of twelve months or less. Lease expense is recognized on a straight-line basis over the lease term. The Company reviews the impairment of its ROU assets consistent with the approach applied for its other long-lived assets. The Company reviews the recoverability of its long-lived assets when events or changes in circumstances occur that indicate that the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on its ability to recover the carrying value of the asset from the expected undiscounted future pre-tax cash flows of the related operations.

Income taxes The Company accounts for current income taxes in accordance with the laws of the relevant tax authorities. The charge for taxation is based on the results for the fiscal year as adjusted for items which are non-taxable or non-deductible. It is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. Deferred taxes are accounted for using the asset and liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the unaudited interim consolidated financial statements and the corresponding tax bases used in the computation of taxable income (loss). In principle, deferred tax liabilities are recognized for all taxable temporary differences. Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which deductible temporary differences can be utilized. Deferred tax is calculated using tax rates that are expected to apply to the period when the asset is realized or the liability is settled. Deferred tax is charged or credited in the statements of operations, except when it is related to items credited or charged directly to equity, in which case the deferred tax is dealt with in equity. Net deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the net deferred tax asset will not be realized. An uncertain tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that has a greater than 50% likelihood of being realized on examination. For tax positions not meeting the “more likely than not” test, no tax benefit is recorded. Penalties and interest incurred related to underpayment of income tax for uncertain tax positions are classified as income tax expenses in the period incurred. During the year ended July 31, 2024, the Company incurred an IRS penalty of $47,030 for failure to update certain foreign-owned information schedules in a timely manner. The penalty was included in other expense in the statements of operations for the year ended July 31, 2024. During the six months ended January 31, 2025, the Company received a refund of $24,953 from the IRS for the penalty previously charged. The refund is included in other income in the statements of operations for the six months ended January 31, 2025. The Hong Kong tax returns filed for the 2019/2020 tax year and subsequent years are subject to examination by the applicable tax authorities. The US tax returns filed for 2022 and subsequent years are subject to examination by the applicable tax authorities.

47030

24953

Earnings (loss) per share The Company computes earnings (loss) per share (“EPS”) in accordance with FASB ASC 260, “Earnings per Share”. ASC 260 requires companies to present basic and diluted EPS. Basic EPS is measured as net income (loss) divided by the weighted average common stock outstanding for the period. Diluted EPS presents the diluted effect on a per share basis of the potential common stock (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common stock that has an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. As of January 31, 2026 and July 31, 2025, there were <span id="xdx_90F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250801__20260131__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ConvertibleSeriesBPreferredStockMember_zvRODate2Dv6" title="Antidilutive shares">0 and <span id="xdx_909_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240801__20250731__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ConvertibleSeriesBPreferredStockMember_z9KWoSSkdIqi" title="Antidilutive shares">8,000,000 dilutive shares related to the outstanding convertible Series B Preferred Stock. Each outstanding share of Series B is convertible by the holder of the share into 100 shares of common stock, subject to equitable adjustment of the conversion rate.

8000000

Noncontrolling Interests The noncontrolling interest recorded in the financial statements represents the minority shareholder’s 10% ownership interest in Roshing. The noncontrolling interest is presented in the consolidated balance sheets separate from stockholders’ equity attributable to Tianci. The noncontrolling interest in the results of Roshing is presented on the consolidated statements of operations as allocations of the total income or loss recorded by Roshing between the noncontrolling interest holder and the shareholder of RQS United, which is the Company.

0.10

Related parties Parties, which can be a corporation, other business entity, or an individual, are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or common significant influence.

Recently issued accounting pronouncements The Company considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued. The Company does not believe any recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s consolidated Financial Statements.

NOTE 3 – PUBLIC OFFERING AND DEFERRED OFFERING COSTS On April 11, 2025, the Company closed a public offering (the “Uplisting”) of 1,750,000 shares of its common stock at a price of $4.00 per share, for total gross proceeds of $7,000,000.00. The Company’s common stock began trading on the Nasdaq Capital Market under the ticker symbol “CIIT” on April 10, 2025. The Company received net proceeds of approximately $5,439,333, after deducting underwriting discounts, commissions, and offering expenses. Upon the closing of the Company’s Uplisting, deferred offering costs of $714,481 were offset against the gross proceeds and recorded as a reduction to additional paid-in capital.

1750000

7000000

5439333

714481

NOTE 4 – PREPAYMENT AND OTHER CURRENT ASSETS Prepayment and other current assets consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--OtherCurrentAssetsTextBlock_zfXs8V2IOJF" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PREPAYMENT AND OTHER CURRENT ASSETS (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of prepayment and other current assets</td><td> </td> <td colspan="2" id="xdx_490_20260131_zz9Z2ULrO8n4" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_491_20250731_zK2Bfj9ekNpk" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">January 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">July 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_403_eus-gaap--PrepaidExpenseAndOtherAssetsCurrentAbstract_iB_zdZBeGiC9qLg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Prepayment and other current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_hus-gaap--TransactionTypeAxis__custom--InventoryPurchaseMember_zwpFDqFK44w" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 66%; text-align: justify">Inventory Purchase</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">429,183</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">148,314</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_hus-gaap--TransactionTypeAxis__custom--EmployeeReimbursementAdvanceMember_zDnDnf9uS2a" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: justify">Employee reimbursement advance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_d0_hus-gaap--TransactionTypeAxis__custom--PrepaidIncomeTaxMember_zzCZYPZqWhV1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Prepaid Income Tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,548</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_hus-gaap--TransactionTypeAxis__custom--OtherServicesMember_zZsKC7NSSsk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Other services</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">281,036</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">134,240</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zhG7SvWtsiN3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total prepayment and other current assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">777,767</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">382,554</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_887_eus-gaap--OtherCurrentAssetsTextBlock_zfXs8V2IOJF" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PREPAYMENT AND OTHER CURRENT ASSETS (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of prepayment and other current assets</td><td> </td> <td colspan="2" id="xdx_490_20260131_zz9Z2ULrO8n4" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_491_20250731_zK2Bfj9ekNpk" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">January 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">July 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_403_eus-gaap--PrepaidExpenseAndOtherAssetsCurrentAbstract_iB_zdZBeGiC9qLg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Prepayment and other current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_hus-gaap--TransactionTypeAxis__custom--InventoryPurchaseMember_zwpFDqFK44w" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 66%; text-align: justify">Inventory Purchase</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">429,183</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">148,314</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_hus-gaap--TransactionTypeAxis__custom--EmployeeReimbursementAdvanceMember_zDnDnf9uS2a" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: justify">Employee reimbursement advance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_d0_hus-gaap--TransactionTypeAxis__custom--PrepaidIncomeTaxMember_zzCZYPZqWhV1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Prepaid Income Tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,548</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_hus-gaap--TransactionTypeAxis__custom--OtherServicesMember_zZsKC7NSSsk" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Other services</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">281,036</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">134,240</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_zhG7SvWtsiN3" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total prepayment and other current assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">777,767</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">382,554</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

429183

148314

30000

100000

37548

281036

134240

777767

382554

NOTE 5 – RELATED PARTIES BALANCES AND TRANSACTIONS Employment agreements with officers and director retainer agreements Tianci currently maintains three employment agreements with its officers and seven director retainer agreements with its directors. The agreements have terms of 3 years and each provides for monthly compensation in amounts ranging from $1,300 per month to $8,000 per month as of January 31, 2026. For the three months ended January 31, 2026 and 2025, the Company incurred management compensation expenses of $84,300 and $56,400, respectively. For the six months ended January 31, 2026 and 2025, the Company incurred management compensation expenses of $168,600 and $112,800, respectively. These amounts are included in “general and administrative expenses” in the accompanying consolidated statements of operations.

84300

56400

168600

112800

NOTE 6 – STOCKHOLDERS EQUITY On January 26, 2023 the Company filed with the Nevada Secretary of State a Certificate of Amendment of Articles of Incorporation (the “Amendment”). The Amendment amended Article 3 of the Company’s Articles of Incorporation to provide that the authorized capital stock of the Company will be 120,080,000 shares of capital stock consisting of 100,000,000 shares of common stock, $0.0001 par value, 80,000 shares of Series A Preferred Stock, $0.0001 par value, and 20,000,000 shares of undesignated preferred stock, $0.0001 par value. Subsequently, on April 24, 2024, 80,000 shares of Undesignated Preferred Stock were designated as Series B Preferred stock. The following table sets forth information, as of January 31, 2026, regarding the classes of capital stock that are authorized by the Articles of Incorporation of Tianci International, Inc. <table cellpadding="0" cellspacing="0" id="xdx_880_ecustom--CapitalStockAuthorizedTableTextBlock_zJ1x3QKvnWnf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCKHOLDERS EQUITY (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of classes of capital stock authorized</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Class</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Shares Authorized</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Shares Outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Common Stock, $.0001 par value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--CommonStockSharesAuthorized_iI_c20260131_zlEvWxrp7yWd" style="width: 13%; text-align: right" title="Common stock, shares authorized">100,000,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--CommonStockSharesOutstanding_iI_c20260131_zpHyytC0gEE7" style="width: 13%; text-align: right" title="Common stock, shares outstanding">25,331,803</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Series A Preferred Stock, $.0001 par value</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--PreferredStockSharesAuthorized_iI_c20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zIngv841rme3" style="text-align: right" title="Preferred stock, shares authorized">80,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PreferredStockSharesOutstanding_iI_d0_c20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zWoTXf7UobR6" style="text-align: right" title="Preferred stock, shares outstanding">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Series B Preferred Stock, $.0001 par value</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--PreferredStockSharesAuthorized_iI_c20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zPQLAVpjIoZ5" style="text-align: right" title="Preferred stock, shares authorized">80,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--PreferredStockSharesOutstanding_iI_d0_c20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zKpeXeiu2uK" style="text-align: right" title="Preferred stock, shares outstanding">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Undesignated Preferred Stock, $.0001 par value</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--UndesignatedPreferredStockAuthorized_iI_c20260131_zxsA7na2mFXc" style="text-align: right" title="Undesignated preferred stock, authorized">19,920,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--UndesignatedPreferredStockOutstanding_iI_d0_c20260131_zEzxXcYL58I9" style="text-align: right" title="Undesignated preferred stock outstanding">–</td><td style="text-align: left"> </td></tr> </table> Series A Preferred Stock Each share of Series A Preferred Stock was convertible by the holder of the share into 100 shares of common stock, subject to equitable adjustment of the conversion rate. Each holder of Series A Preferred Stock had voting rights equal to the holder of the number of shares of common stock into which the Series A Preferred Stock was convertible. Upon liquidation of the Company, each holder of Series A Preferred Stock was entitled to receive, out of the net assets of the Company, $0.01 per share, then to share in the distribution on an as-converted basis. On January 19, 2024, all <span id="xdx_904_eus-gaap--ConversionOfStockSharesConverted1_c20240118__20240119__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zsCOS3cUMsg6" title="Stock converted, shares converted">80,000 shares of the Series A Preferred Stock were converted into 8,000,000 shares of Company common stock. Series B Preferred Stock Each share of Series B Preferred Stock may be converted by the holder of the share into 100 shares of common stock, subject to equitable adjustment of the conversion rate. Each holder of Series B Preferred Stock has voting rights equal to the holder of the number of shares of common stock into which the Series B Preferred Stock is convertible. Upon liquidation of the Company, each holder of Series B Preferred Stock is entitled to receive, out of the net assets of the Company, $0.01 per share, then to share in the distribution on an as-converted basis. On November 5, 2025, all <span id="xdx_90A_eus-gaap--ConversionOfStockSharesConverted1_c20251104__20251105__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_znUdCvEXBAkh" title="Stock converted, shares converted">80,000 shares of the Series B Preferred Stock were converted into <span id="xdx_90D_eus-gaap--ConversionOfStockSharesConverted1_c20251104__20251105__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z6itFJ3kjLh4" title="Stock converted, shares converted">8,000,000 shares of Company common stock. Undesignated Preferred Stock The Board of Directors has the authority, without shareholder approval, to amend the Company’s Articles of Incorporation to divide the class of undesignated Preferred Stock into series, and to determine the relative rights and preferences of the shares of each series, including (i) voting power, (ii) the rate of dividend, (iii) the price at which, and the terms and conditions on which, the shares may be redeemed, (iv) the amount payable upon the shares in the event of liquidation, (v) any sinking fund provision for the redemption or purchase of the shares, and (vi) the terms and conditions on which the shares may be converted to shares of another series or class, if the shares of any series are issued with the privilege of conversion. Issuances of Preferred Stock and Common Stock On January 19, 2024 the Company sold an aggregate of <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240118__20240119__srt--CounterpartyNameAxis__custom--FivePresentOrFormerMembersOfTheBoardMember_zM76LXmDDOyb" title="Stock issued new, shares">445,109 shares of its common stock to five present or former members of the Company’s Board of Directors for an aggregate price of $<span id="xdx_901_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20240118__20240119__srt--CounterpartyNameAxis__custom--FivePresentOrFormerMembersOfTheBoardMember_zhosxHgeFr6e" title="Proceeds from issuance of common stock">445,109 or $1.00 per share. The purchasers included Zhigang Pei, who received 220,909 shares in settlement of a loan by Mr. Pei to the Company in the amount of $220,909, and five present or former members of the Company’s Board of Directors, who received an aggregate of 224,200 shares (Zhigang Pei – 110,200 shares; David Wei Fang – 64,600 shares; Jack Fan Liu – 22,100 shares, Jimmy Weiyu Zhu – 5,200 shares; and Yee Man Yung - 22,100 shares). All 445,109 shares were issued in satisfaction of the Company’s liability to the shareholders for unpaid compensation. On January 19, 2024 the Company issued <span id="xdx_902_eus-gaap--ConversionOfStockSharesIssued1_c20240118__20240119__srt--CounterpartyNameAxis__custom--RQSCapitalMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zdH1y05FyiOi" title="Stock converted, shares issued">8,000,000 shares of its common stock to RQS Capital Limited. The shares were issued upon RQS Capital’s exercise of its right to convert <span id="xdx_90A_eus-gaap--ConversionOfStockSharesConverted1_c20240118__20240119__srt--CounterpartyNameAxis__custom--RQSCapitalMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zaGvS8r6enai" title="Stock converted, shares converted">80,000 shares of the Company’s Series A Preferred Stock into 8,000,000 shares of common stock. On January 24, 2024 the Company sold an aggregate of 433,213 shares of its common stock to nine investors for an aggregate price of $433,213 or $1.00 per share. The shares were issued in a private offering to investors. On April 24, 2024, the Company sold <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240423__20240424__srt--CounterpartyNameAxis__custom--RQSCapitalLimitedMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z3bQdAlxUdB9">80,000 shares of its Series B Preferred Stock to RQS Capital Limited for a cash payment of $<span id="xdx_909_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_c20240423__20240424__srt--CounterpartyNameAxis__custom--RQSCapitalLimitedMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zg2kebHKBff2" title="Proceeds from sale of preferred stock">80,000. On April 11, 2025, the Company closed its public offering of 1,750,000 shares of common stock. The shares were priced at $4.00 per share, and the offering was conducted on a firm commitment basis. The Company’s common stock was approved for uplisting to the Nasdaq Capital Market from the OTC Markets and commenced trading under the ticker symbol “CIIT” on April 10, 2025. On November 5, 2025, all issued and outstanding <span id="xdx_908_eus-gaap--ConversionOfStockSharesConverted1_c20251104__20251105__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z0j3tsozPHF8" title="Stock converted, shares converted">80,000 shares of the Series B Preferred Stock were converted into 8,000,000 shares of Company common stock. On January 28, 2026, the Company acquired hardware inventory with a total purchase price of $323,400. As consideration for the purchase, the Company issued 800,000 shares of its common stock to the vendor. The common shares were measured at their fair value of approximately $288,000 on the transaction date, based on the quoted market price of the Company’s common stock. The difference between the fair value of the equity consideration issued and the total purchase price of the inventory was recognized as a $35,400 payable to the vendor, which was recorded within accounts payable as of the transaction date. Issuances of warrants On April 11, 2025, the Company issued 87,500 warrants to a third-party consultant as consideration for strategic advisory and consulting services. Each warrant entitled the holder to purchase one share of the Company’s common stock at an exercise price of $4.80 per share. The warrants are set to expire five years after the issuance. As of the expiration date, none of the warrants had been exercised. The total grant-date fair value of the warrants was $158,412, which was recorded as a non-cash general and administrative expense for the year ended July 31, 2025, in accordance with ASC 718, Compensation—Stock Compensation. Because the warrants were issued for services, they were accounted for as equity-classified awards.

100000000

0.0001

80000

0.0001

20000000

0.0001

80000

<table cellpadding="0" cellspacing="0" id="xdx_880_ecustom--CapitalStockAuthorizedTableTextBlock_zJ1x3QKvnWnf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - STOCKHOLDERS EQUITY (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of classes of capital stock authorized</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Class</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Shares Authorized</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Shares Outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%">Common Stock, $.0001 par value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--CommonStockSharesAuthorized_iI_c20260131_zlEvWxrp7yWd" style="width: 13%; text-align: right" title="Common stock, shares authorized">100,000,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--CommonStockSharesOutstanding_iI_c20260131_zpHyytC0gEE7" style="width: 13%; text-align: right" title="Common stock, shares outstanding">25,331,803</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Series A Preferred Stock, $.0001 par value</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--PreferredStockSharesAuthorized_iI_c20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zIngv841rme3" style="text-align: right" title="Preferred stock, shares authorized">80,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PreferredStockSharesOutstanding_iI_d0_c20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zWoTXf7UobR6" style="text-align: right" title="Preferred stock, shares outstanding">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Series B Preferred Stock, $.0001 par value</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--PreferredStockSharesAuthorized_iI_c20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zPQLAVpjIoZ5" style="text-align: right" title="Preferred stock, shares authorized">80,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--PreferredStockSharesOutstanding_iI_d0_c20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zKpeXeiu2uK" style="text-align: right" title="Preferred stock, shares outstanding">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Undesignated Preferred Stock, $.0001 par value</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--UndesignatedPreferredStockAuthorized_iI_c20260131_zxsA7na2mFXc" style="text-align: right" title="Undesignated preferred stock, authorized">19,920,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--UndesignatedPreferredStockOutstanding_iI_d0_c20260131_zEzxXcYL58I9" style="text-align: right" title="Undesignated preferred stock outstanding">–</td><td style="text-align: left"> </td></tr> </table>

100000000

25331803

80000

19920000 0

80000

8000000

80000

8000000

445109

8000000

80000

433213

80000

1750000

80000

8000000

323400

800000

288000

35400

87500

158412

NOTE 7 – INCOME TAXES Income Taxes Seychelles RQS United is incorporated in Seychelles and is not subject to tax by Seychelles on income generated outside of Seychelles under the current law. In addition, upon payment of dividends, no withholding tax is imposed under current law. United States Tianci is incorporated in the United States and is subject to U.S. federal corporate income tax at a statutory rate of 21%. State income taxes are imposed in addition to the federal rate where applicable. Hong Kong Roshing is incorporated in Hong Kong and is subject to Hong Kong Profits Tax on the taxable income as reported in its statutory financial statements adjusted in accordance with relevant Hong Kong tax laws. Incorporated companies pay 8.25% tax on the first HKD 2 million of profits and 16.5% on the remainder. Hong Kong income tax expenses for the six months ended January 31, 2026 and 2025 amounted to $0 and $6,891, respectively. For the six months ended January 31, 2026, the loss before provision for income taxes of $(685,998) consisted of United States source loss of $<span id="xdx_90C_eus-gaap--IncomeLossFromContinuingOperationsBeforeInterestExpenseInterestIncomeIncomeTaxesExtraordinaryItemsNoncontrollingInterestsNet_c20250801__20260131__srt--StatementGeographicalAxis__country--US_zLoJidRct0h1" title="Net loss">(505,975) and Hong Kong source loss of $<span id="xdx_90F_eus-gaap--IncomeLossFromContinuingOperationsBeforeInterestExpenseInterestIncomeIncomeTaxesExtraordinaryItemsNoncontrollingInterestsNet_c20250801__20260131__srt--StatementGeographicalAxis__country--HK_z35zoWFBh4ah" title="Net loss">(180,023). For the six months ended January 31, 2025, the loss before provision for income taxes of $(196,028) consisted of United States source loss of $<span id="xdx_901_eus-gaap--IncomeLossFromContinuingOperationsBeforeInterestExpenseInterestIncomeIncomeTaxesExtraordinaryItemsNoncontrollingInterestsNet_c20240801__20250131__srt--StatementGeographicalAxis__country--US_znr0mDHNTyx3" title="Net loss">(237,794) and Hong Kong source income of $<span id="xdx_907_eus-gaap--IncomeLossFromContinuingOperationsBeforeInterestExpenseInterestIncomeIncomeTaxesExtraordinaryItemsNoncontrollingInterestsNet_c20240801__20250131__srt--StatementGeographicalAxis__country--HK_zzpsWVostpEd" title="Income (loss) before provision for income taxes">41,766. Significant components of the provision for income taxes are as follows: <table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zaU9axuJYPB8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Schedule of components of income tax expense)"> <tr style="vertical-align: bottom"> <td>Schedule of components of the provision for income taxes</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the six months ended</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Current Hong Kong</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">6,891</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Deferred Hong Kong</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Provision for income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,891</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The following table reconciles the United States statutory rates to the Company’s effective tax rate: <table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_z5OVs5stMROg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Schedule of effective income tax reconciliation)"> <tr style="vertical-align: bottom"> <td>Schedule of Hong Kong effective tax rate</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the six months ended</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">United States statutory tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign tax rate differential – Hong Kong (including two-tier regime)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp0_marate2025_c20250801__20260131_zakQeRYuEmGb" title="Foreign tax rate differential - Hong Kong (including two-tier regime)">(1.2</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp0_marate2025_c20240801__20250131_zIbC8qk6m3bf" title="Foreign tax rate differential - Hong Kong (including two-tier regime)">1.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(19.8</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(25.5</td><td style="text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effective tax rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3.5</td><td style="text-align: left">)%</td></tr> </table> Deferred tax assets are comprised of the following: <table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zTWlyrFmIvC1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Schedule of deferred tax assets)"> <tr style="vertical-align: bottom"> <td>Schedule of deferred tax assets</td><td> </td> <td colspan="2" id="xdx_496_20260131_zRj1RFSIoFy5" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_490_20250731_zWtMpEvjYE1g" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDITANzBLP_zy5I43au0HBj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Net operating loss carryforwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">942,975</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">807,016</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsOther_iI_d0_maDITANzBLP_zHadfBmxiH57" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrants not excised</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,267</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,267</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDITANzBLP_zRaPnNK2ooNf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Allowance for deferred tax assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(976,242</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(840,283</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsNet_iTI_d0_mtDITANzBLP_zUVM8es9fiyl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Deferred tax assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For United States income tax purposes, Tianci and Roshing had net operating loss carryforwards of approximately $3,994,000 and $631,000, respectively, as of January 31, 2026. Management has not determined that it is more likely than not that this carryforward will be realized, and therefore the Company maintains a 100% valuation allowance for the deferred tax asset relating to the United States net operating loss carryforward. Current United States income tax law limits the amount of loss available to offset against future taxable income when a substantial change in ownership occurs. Uncertain tax positions The Company evaluates each uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measures the unrecognized benefits associated with the tax positions. As of January 31, 2026 and July 31, 2025, the Company did not have any significant unrecognized uncertain tax positions. As of January 31, 2026, tax years for the year ended July 2023 and forward generally remain open for examination for United States Federal and State tax purposes and tax years 2019/2020 and forward generally remain open for examination for Hong Kong tax purposes.

Incorporated companies pay 8.25% tax on the first HKD 2 million of profits and 16.5% on the remainder.

6891

-685998

-505975

-180023

-196028

-237794

41766

<table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zaU9axuJYPB8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Schedule of components of income tax expense)"> <tr style="vertical-align: bottom"> <td>Schedule of components of the provision for income taxes</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the six months ended</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Current Hong Kong</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">6,891</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Deferred Hong Kong</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Provision for income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,891</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

6891

<table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_z5OVs5stMROg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Schedule of effective income tax reconciliation)"> <tr style="vertical-align: bottom"> <td>Schedule of Hong Kong effective tax rate</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the six months ended</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">United States statutory tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21.0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21.0</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign tax rate differential – Hong Kong (including two-tier regime)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp0_marate2025_c20250801__20260131_zakQeRYuEmGb" title="Foreign tax rate differential - Hong Kong (including two-tier regime)">(1.2</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp0_marate2025_c20240801__20250131_zIbC8qk6m3bf" title="Foreign tax rate differential - Hong Kong (including two-tier regime)">1.0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(19.8</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(25.5</td><td style="text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effective tax rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3.5</td><td style="text-align: left">)%</td></tr> </table>

0.210

-0.012

0.010

-0.198

-0.255

-0.035

<table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zTWlyrFmIvC1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Schedule of deferred tax assets)"> <tr style="vertical-align: bottom"> <td>Schedule of deferred tax assets</td><td> </td> <td colspan="2" id="xdx_496_20260131_zRj1RFSIoFy5" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_490_20250731_zWtMpEvjYE1g" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDITANzBLP_zy5I43au0HBj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Net operating loss carryforwards</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">942,975</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">807,016</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsOther_iI_d0_maDITANzBLP_zHadfBmxiH57" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrants not excised</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,267</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,267</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDITANzBLP_zRaPnNK2ooNf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Allowance for deferred tax assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(976,242</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(840,283</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsNet_iTI_d0_mtDITANzBLP_zUVM8es9fiyl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Deferred tax assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

942975

807016

33267

976242

840283

3994000

631000

NOTE 8 — CONCENTRATION OF RISK Credit risk Financial instruments that potentially subject the Company to significant concentrations of credit risk consist primarily of cash held in banks. The cash balance in each financial institution in the United States is insured by the FDIC up to $250,000. As of January 31, 2026, a cash balance of $294,584 was maintained at a financial institution in United States, none of which was subject to credit risk. The Hong Kong Deposit Protection Board pays compensation up to a limit of HKD 500,000 (approximately US$64,000) if the bank with which an individual/company holds its eligible deposit fails. As of January 31, 2026, a cash balance of $372,233 was maintained at a financial institution in Hong Kong, of which approximately $196,000 was subject to credit risk. Management believes that the financial institution is of high credit quality and continually monitors its credit worthiness. Customer concentration risk For the six months ended January 31, 2026, two customers accounted for <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20250801__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOneMember_zZbIPL7FPkM9" title="Concentration risk percentage">46.1% and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20250801__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerTwoMember_zQldYvqeGfYj" title="Concentration risk percentage">12.4% of the Company’s total revenues. For the six months ended January 31, 2025, three customers accounted for <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20240801__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOneMember_zTjQSBMjaNN9" title="Concentration risk percentage">50.2%, <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_dp_c20240801__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerTwoMember_zAsUFlpO8Bzh" title="Concentration risk percentage">13.5% and <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_c20240801__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerThreeMember_zZX8BzXixGZ4" title="Concentration risk percentage">11.6% of the Company’s total revenues. As of January 31, 2026, three customers accounted for <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20250801__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerOneMember_zalZaKJ56Cgb" title="Concentration risk percentage">45.8%, <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_c20250801__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerTwoMember_zRNytfkF0K75" title="Concentration risk percentage">24.2%, and <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_c20250801__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--CustomerThreeMember_zxAgnwVqdg0a" title="Concentration risk percentage">14.7% of the Company’s total accounts receivable. <span id="xdx_905_eus-gaap--ConcentrationRiskCustomer_c20250801__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--NoCustomersMember_zeS81rFdESUf" title="Concentration risk customer">As of July 31, 2025, no customer accounted for over 10% of the Company’s total accounts receivable. Vendor concentration risk For the six months ended January 31, 2026, two vendors accounted for <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_c20250801__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--TotalPurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorOneMember_zq605Em36V9l" title="Concentration risk percentage">51.8% and <span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_dp_c20250801__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--TotalPurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorTwoMember_z93eB91INiG" title="Concentration risk percentage">14.9% of the Company’s total purchases. For the six months ended January 31, 2025, two vendors accounted for <span id="xdx_90D_eus-gaap--ConcentrationRiskPercentage1_dp_c20240801__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--TotalPurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorOneMember_zQu9hLoRLJLe">64.6% and <span id="xdx_908_eus-gaap--ConcentrationRiskPercentage1_dp_c20240801__20250131__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--TotalPurchasesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--VendorTwoMember_zpxfnmw7yARh">13.2% of the Company’s total purchase. <span id="xdx_904_eus-gaap--ConcentrationRiskCustomer_c20250801__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--NoVendorMember_zStD8eCXursl" title="Concentration risk customer">As of January 31, 2026, one vendor accounted for 100.0% of the Company’s total accounts payable. <span id="xdx_90A_eus-gaap--ConcentrationRiskCustomer_c20250801__20260131__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--OneVendorMember_zeoLMkCJaBp" title="Concentration risk customer">As of July 31, 2025, one vendor accounted for 100.0% of the Company’s total accounts payable.

294584

500000 64000

372233

0.461

0.124

0.502

0.135

0.116

0.458

0.242

0.147

As of July 31, 2025, no customer accounted for over 10% of the Company’s total accounts receivable.

0.518

0.149

0.646

0.132

As of January 31, 2026, one vendor accounted for 100.0% of the Company’s total accounts payable.

As of July 31, 2025, one vendor accounted for 100.0% of the Company’s total accounts payable.

NOTE 9— COMMITMENTS AND CONTINGENCIES Lease commitments Upon adoption of ASU 2016-02 effective August 1, 2022, the Company recognized a $8,704 right of use (“ROU”) asset and operating lease liabilities in January 2023 based on the present value of the future minimum rental payments of leases, using an incremental borrowing rate of 5%. <span id="xdx_902_eus-gaap--LesseeOperatingLeaseDescription_c20250801__20260131__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--HongKongOfficeSpaceMember_z5Brxpegecs6" title="Lease description">On January 13, 2023, the Company entered an operating lease agreement for office space in Hong Kong with a third party for two years with monthly rent of HKD 3,000 (approximately $382). The Company’s lease agreement did not contain any material residual value guarantees or material restrictive covenants. The lease did not contain an option to extend at the time of expiration. The lease was early terminated in September 2023, which resulted in a derecognition of $<span id="xdx_90B_eus-gaap--IncreaseDecreaseInOperatingLeaseLiability_pp0p0_c20230801__20230831__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--HongKongOfficeFacilityMember_zAEHpvmmsiJ" title="Decrease in operating lease liabilities">6,080 right of use (“ROU”) asset and operating lease liabilities in August 2023. <span id="xdx_902_eus-gaap--LesseeOperatingLeaseDescription_c20250801__20260131__us-gaap--PropertySubjectToOrAvailableForOperatingLeaseAxis__custom--HongKongOfficeRentalServiceAgreementMember_ziIvZZKitBaa" title="Lease description">In September 2023, the Company entered into a one-year office rental service agreement with a monthly lease payment of approximately $828 (HKD 6,500). In September 2024, the Company further renewed the lease for one year with a monthly lease payment of approximately $847 (HKD 6,650). Upon the expiration of the above lease, the Company entered a two-year lease for a new office in July 2025 with monthly rent of HKD 45,000 (approximately $5,733). The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. The leases generally do not contain options to extend at the time of expiration. On July 1, 2025, the Company recognized $124,483 of right of use (“ROU”) assets and operating lease liabilities based on the present value of the remaining future minimum rental payments of leases, using an incremental borrowing rate of 5.50%. As of January 31, 2026, the Company’s operating leases had a weighted average remaining lease term of approximately 1.42 years. For the three months ended January 31, 2026, rent expenses for the operating leases and short-term leases (less than one year) were $16,482 and $1,330, respectively. For the six months ended January 31, 2026, rent expenses for the operating leases and short-term leases (less than one year) were $32,965 and $2,660, respectively. The total future minimum lease payments under the non-cancellable operating leases as of January 31, 2026 are as follows: <table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zSpe0OYODRug" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of total future minimum lease payments</td><td> </td> <td colspan="2" id="xdx_490_20260131_zXWbLboasKpj" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold">Year ending January 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Minimum lease payments</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_zwctDrwgXtnl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">68,796</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_zhv2DHKJDQw6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,665</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_d0_zdOoh0ubLKs3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Thereafter</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_zIaM2iYWpRKg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">97,461</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_zKWSPbu6G4Kg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Less: Interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,814</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseLiability_iI_zrGzl218mqN6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Present value of lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">93,647</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Future amortization of the Company’s ROU assets is presented below: <table cellpadding="0" cellspacing="0" id="xdx_883_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zAJtQmDqend" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details- Future amortization)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of future amortization</td><td> </td> <td colspan="2" id="xdx_493_20260131_z4ffnUHsVGDh" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold">Year ending January 31,</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_zbAWDuDN4Sca" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">62,496</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_zbL74upmE7fc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,090</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_d0_z7EVXHrjwj8c" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">After</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_zQlitRspGjD1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">89,586</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Contingencies From time to time, the Company may be a party to legal proceedings, as well as certain asserted and un-asserted claims. The Company was not involved in any material legal proceedings nor asserted claims as of January 31, 2026.

8704

0.05

On January 13, 2023, the Company entered an operating lease agreement for office space in Hong Kong with a third party for two years with monthly rent of HKD 3,000 (approximately $382).

6080

In September 2023, the Company entered into a one-year office rental service agreement with a monthly lease payment of approximately $828 (HKD 6,500). In September 2024, the Company further renewed the lease for one year with a monthly lease payment of approximately $847 (HKD 6,650).

45000

5733

124483

0.0550

16482

1330

32965

2660

<table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zSpe0OYODRug" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of total future minimum lease payments</td><td> </td> <td colspan="2" id="xdx_490_20260131_zXWbLboasKpj" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold">Year ending January 31,</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Minimum lease payments</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_zwctDrwgXtnl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">68,796</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_zhv2DHKJDQw6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,665</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_d0_zdOoh0ubLKs3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Thereafter</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_zIaM2iYWpRKg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">97,461</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_zKWSPbu6G4Kg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Less: Interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,814</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OperatingLeaseLiability_iI_zrGzl218mqN6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Present value of lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">93,647</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

68796

28665

97461

3814

93647

<table cellpadding="0" cellspacing="0" id="xdx_883_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zAJtQmDqend" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details- Future amortization)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of future amortization</td><td> </td> <td colspan="2" id="xdx_493_20260131_z4ffnUHsVGDh" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left; font-weight: bold">Year ending January 31,</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_zbAWDuDN4Sca" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">62,496</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_zbL74upmE7fc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,090</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_d0_z7EVXHrjwj8c" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">After</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_zQlitRspGjD1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">89,586</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

62496

27090

89586

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. <table cellpadding="0" cellspacing="0" id="xdx_883_eus-gaap--ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock_zKYi5jh2dD5a" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ENTERPRISE-WIDE DISCLOSURE (Details - Revenues by business)"> <tr style="vertical-align: bottom"> <td>Schedule of disaggregated information of revenues by business lines</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the three months ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the six months ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Electronic Device Hardware Components Sales</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_d0_c20251101__20260131__srt--ProductOrServiceAxis__custom--ElectronicDeviceHardwareComponentsSalesMember_zyflxrjtCkpi" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_d0_c20241101__20250131__srt--ProductOrServiceAxis__custom--ElectronicDeviceHardwareComponentsSalesMember_zcQlgrXx44W5" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--Revenues_pp0p0_d0_c20250801__20260131__srt--ProductOrServiceAxis__custom--ElectronicDeviceHardwareComponentsSalesMember_zG2bZ2emADSe" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_d0_c20240801__20250131__srt--ProductOrServiceAxis__custom--ElectronicDeviceHardwareComponentsSalesMember_zAsMP75qN8ra" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Software and Website Development Services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_pp0p0_d0_c20251101__20260131__srt--ProductOrServiceAxis__custom--SoftwareAndWebsiteDevelopmentServicesMember_zQvbuvFSlx3a" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--Revenues_pp0p0_d0_c20241101__20250131__srt--ProductOrServiceAxis__custom--SoftwareAndWebsiteDevelopmentServicesMember_zdi7L2qJrewf" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--Revenues_pp0p0_d0_c20250801__20260131__srt--ProductOrServiceAxis__custom--SoftwareAndWebsiteDevelopmentServicesMember_z4Mh7wzHMg4c" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--Revenues_pp0p0_d0_c20240801__20250131__srt--ProductOrServiceAxis__custom--SoftwareAndWebsiteDevelopmentServicesMember_z9IXBVoqYo2b" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Software Maintenance and Business Promotion Services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_d0_c20251101__20260131__srt--ProductOrServiceAxis__custom--SoftwareMaintenanceAndBusinessPromotionServicesMember_zp2avo4YjCz3" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_d0_c20241101__20250131__srt--ProductOrServiceAxis__custom--SoftwareMaintenanceAndBusinessPromotionServicesMember_zR6zc5b8baqk" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--Revenues_pp0p0_d0_c20250801__20260131__srt--ProductOrServiceAxis__custom--SoftwareMaintenanceAndBusinessPromotionServicesMember_zIDaqcnwWeP" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--Revenues_pp0p0_d0_c20240801__20250131__srt--ProductOrServiceAxis__custom--SoftwareMaintenanceAndBusinessPromotionServicesMember_zZ8FFjGSTAyi" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">Business Consulting Services</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20251101__20260131__srt--ProductOrServiceAxis__custom--BusinessConsultingServicesMember_zDAYe5A3d85a" style="width: 11%; text-align: right" title="Total revenues">37,469</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20241101__20250131__srt--ProductOrServiceAxis__custom--BusinessConsultingServicesMember_zbRtHh9rahmd" style="width: 11%; text-align: right" title="Total revenues">9,120</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20250801__20260131__srt--ProductOrServiceAxis__custom--BusinessConsultingServicesMember_zUmnh2JYGcR6" style="width: 11%; text-align: right" title="Total revenues">134,350</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20240801__20250131__srt--ProductOrServiceAxis__custom--BusinessConsultingServicesMember_zL1aicMsGjHf" style="width: 11%; text-align: right" title="Total revenues">230,367</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Global Logistics Services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20251101__20260131__srt--ProductOrServiceAxis__custom--GlobalLogisticsServicesMember_zs932axuHLd5" style="text-align: right" title="Total revenues">2,531,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20241101__20250131__srt--ProductOrServiceAxis__custom--GlobalLogisticsServicesMember_zqhvp7l67Su2" style="text-align: right" title="Total revenues">2,070,083</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20250801__20260131__srt--ProductOrServiceAxis__custom--GlobalLogisticsServicesMember_z4OsNH4i6bC7" style="text-align: right" title="Total revenues">5,747,241</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20240801__20250131__srt--ProductOrServiceAxis__custom--GlobalLogisticsServicesMember_zk4h9uERgvv7" style="text-align: right" title="Total revenues">4,829,776</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Sale of Minerals</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20251101__20260131__srt--ProductOrServiceAxis__custom--SaleOfMineralsMember_zNJ9cnws4HFd" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">1,315,855</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_d0_c20241101__20250131__srt--ProductOrServiceAxis__custom--SaleOfMineralsMember_zZ6zLLNY3cjh" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20250801__20260131__srt--ProductOrServiceAxis__custom--SaleOfMineralsMember_zjHvaR1WMkne" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">1,821,320</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_d0_c20240801__20250131__srt--ProductOrServiceAxis__custom--SaleOfMineralsMember_z3thP3DGE1Ib" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20251101__20260131_zWFZxcSyKmD" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">3,884,684</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20241101__20250131_zfNFXzGACX22" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">2,079,203</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20250801__20260131_z7fPhDAR467c" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">7,702,911</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20240801__20250131_zBfhLm3Gbb61" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">5,060,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Disaggregated information of revenues by regions are as follows: <table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--RevenueFromExternalCustomersByGeographicAreasTableTextBlock_z0pppx1j5Fe2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ENTERPRISE-WIDE DISCLOSURE (Details - Revenue by regions)"> <tr style="vertical-align: bottom"> <td>Schedule of disaggregated information of revenues by regions</td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the three months ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the six months ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: justify">Hong Kong</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20251101__20260131__srt--StatementGeographicalAxis__country--HK_zU6A9DtX1o2k" style="width: 11%; text-align: right" title="Total revenues">2,117,818</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20241101__20250131__srt--StatementGeographicalAxis__country--HK_zw7n19T6ah5k" style="width: 11%; text-align: right" title="Total revenues">1,997,203</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20250801__20260131__srt--StatementGeographicalAxis__country--HK_znMbE2Kj43qi" style="width: 11%; text-align: right" title="Total revenues">4,953,931</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20240801__20250131__srt--StatementGeographicalAxis__country--HK_ztJ8e0EmXmr4" style="width: 11%; text-align: right" title="Total revenues">4,573,373</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">China</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--Revenues_pp0p0_d0_c20251101__20260131__srt--StatementGeographicalAxis__country--CN_zkcC1Ymj60x" style="text-align: right" title="Total revenues">1,335,066</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--Revenues_pp0p0_d0_c20241101__20250131__srt--StatementGeographicalAxis__country--CN_z8e19hDz1xY5" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_d0_c20250801__20260131__srt--StatementGeographicalAxis__country--CN_zxB8AGAhci79" style="text-align: right" title="Total revenues">1,335,066</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20240801__20250131__srt--StatementGeographicalAxis__country--CN_zUpPObGQDL2a" style="text-align: right" title="Total revenues">166,770</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Japan</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20251101__20260131__srt--StatementGeographicalAxis__country--JP_zRF2MYAT5kHa" style="text-align: right" title="Total revenues">28,606</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20241101__20250131__srt--StatementGeographicalAxis__country--JP_zH5NsUvTBsHb" style="text-align: right" title="Total revenues">82,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20250801__20260131__srt--StatementGeographicalAxis__country--JP_zVx7sS9MgQwg" style="text-align: right" title="Total revenues">182,635</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20240801__20250131__srt--StatementGeographicalAxis__country--JP_zvLe9SnBmBF5" style="text-align: right" title="Total revenues">320,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Singapore</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20251101__20260131__srt--StatementGeographicalAxis__country--SG_zVIFScjLcm24" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">403,194</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--Revenues_pp0p0_d0_c20241101__20250131__srt--StatementGeographicalAxis__country--SG_zL4HaQ73umhl" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20250801__20260131__srt--StatementGeographicalAxis__country--SG_zQ4e2WNMw5qe" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">1,231,279</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_pp0p0_d0_c20240801__20250131__srt--StatementGeographicalAxis__country--SG_z9qvDk7fofM3" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">1,250</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20251101__20260131_zENoVdOht7N2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">3,884,684</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20241101__20250131_zmfn8IaUenij" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">2,079,203</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20250801__20260131_zoByNq6wsG31" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">7,702,911</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20240801__20250131_zRvvSkzf9ma" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">5,060,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_883_eus-gaap--ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock_zKYi5jh2dD5a" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ENTERPRISE-WIDE DISCLOSURE (Details - Revenues by business)"> <tr style="vertical-align: bottom"> <td>Schedule of disaggregated information of revenues by business lines</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the three months ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the six months ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Electronic Device Hardware Components Sales</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_d0_c20251101__20260131__srt--ProductOrServiceAxis__custom--ElectronicDeviceHardwareComponentsSalesMember_zyflxrjtCkpi" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_d0_c20241101__20250131__srt--ProductOrServiceAxis__custom--ElectronicDeviceHardwareComponentsSalesMember_zcQlgrXx44W5" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--Revenues_pp0p0_d0_c20250801__20260131__srt--ProductOrServiceAxis__custom--ElectronicDeviceHardwareComponentsSalesMember_zG2bZ2emADSe" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_d0_c20240801__20250131__srt--ProductOrServiceAxis__custom--ElectronicDeviceHardwareComponentsSalesMember_zAsMP75qN8ra" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Software and Website Development Services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_pp0p0_d0_c20251101__20260131__srt--ProductOrServiceAxis__custom--SoftwareAndWebsiteDevelopmentServicesMember_zQvbuvFSlx3a" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--Revenues_pp0p0_d0_c20241101__20250131__srt--ProductOrServiceAxis__custom--SoftwareAndWebsiteDevelopmentServicesMember_zdi7L2qJrewf" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--Revenues_pp0p0_d0_c20250801__20260131__srt--ProductOrServiceAxis__custom--SoftwareAndWebsiteDevelopmentServicesMember_z4Mh7wzHMg4c" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--Revenues_pp0p0_d0_c20240801__20250131__srt--ProductOrServiceAxis__custom--SoftwareAndWebsiteDevelopmentServicesMember_z9IXBVoqYo2b" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Software Maintenance and Business Promotion Services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_d0_c20251101__20260131__srt--ProductOrServiceAxis__custom--SoftwareMaintenanceAndBusinessPromotionServicesMember_zp2avo4YjCz3" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_d0_c20241101__20250131__srt--ProductOrServiceAxis__custom--SoftwareMaintenanceAndBusinessPromotionServicesMember_zR6zc5b8baqk" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--Revenues_pp0p0_d0_c20250801__20260131__srt--ProductOrServiceAxis__custom--SoftwareMaintenanceAndBusinessPromotionServicesMember_zIDaqcnwWeP" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--Revenues_pp0p0_d0_c20240801__20250131__srt--ProductOrServiceAxis__custom--SoftwareMaintenanceAndBusinessPromotionServicesMember_zZ8FFjGSTAyi" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">Business Consulting Services</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20251101__20260131__srt--ProductOrServiceAxis__custom--BusinessConsultingServicesMember_zDAYe5A3d85a" style="width: 11%; text-align: right" title="Total revenues">37,469</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20241101__20250131__srt--ProductOrServiceAxis__custom--BusinessConsultingServicesMember_zbRtHh9rahmd" style="width: 11%; text-align: right" title="Total revenues">9,120</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20250801__20260131__srt--ProductOrServiceAxis__custom--BusinessConsultingServicesMember_zUmnh2JYGcR6" style="width: 11%; text-align: right" title="Total revenues">134,350</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20240801__20250131__srt--ProductOrServiceAxis__custom--BusinessConsultingServicesMember_zL1aicMsGjHf" style="width: 11%; text-align: right" title="Total revenues">230,367</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Global Logistics Services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20251101__20260131__srt--ProductOrServiceAxis__custom--GlobalLogisticsServicesMember_zs932axuHLd5" style="text-align: right" title="Total revenues">2,531,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20241101__20250131__srt--ProductOrServiceAxis__custom--GlobalLogisticsServicesMember_zqhvp7l67Su2" style="text-align: right" title="Total revenues">2,070,083</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20250801__20260131__srt--ProductOrServiceAxis__custom--GlobalLogisticsServicesMember_z4OsNH4i6bC7" style="text-align: right" title="Total revenues">5,747,241</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20240801__20250131__srt--ProductOrServiceAxis__custom--GlobalLogisticsServicesMember_zk4h9uERgvv7" style="text-align: right" title="Total revenues">4,829,776</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Sale of Minerals</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20251101__20260131__srt--ProductOrServiceAxis__custom--SaleOfMineralsMember_zNJ9cnws4HFd" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">1,315,855</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_d0_c20241101__20250131__srt--ProductOrServiceAxis__custom--SaleOfMineralsMember_zZ6zLLNY3cjh" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20250801__20260131__srt--ProductOrServiceAxis__custom--SaleOfMineralsMember_zjHvaR1WMkne" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">1,821,320</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_d0_c20240801__20250131__srt--ProductOrServiceAxis__custom--SaleOfMineralsMember_z3thP3DGE1Ib" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20251101__20260131_zWFZxcSyKmD" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">3,884,684</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20241101__20250131_zfNFXzGACX22" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">2,079,203</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20250801__20260131_z7fPhDAR467c" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">7,702,911</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20240801__20250131_zBfhLm3Gbb61" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">5,060,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

37469

9120

134350

230367

2531360

2070083

5747241

4829776

1315855

1821320

3884684

2079203

7702911

5060143

<table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--RevenueFromExternalCustomersByGeographicAreasTableTextBlock_z0pppx1j5Fe2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ENTERPRISE-WIDE DISCLOSURE (Details - Revenue by regions)"> <tr style="vertical-align: bottom"> <td>Schedule of disaggregated information of revenues by regions</td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the three months ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the six months ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">(Unaudited)</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 40%; text-align: justify">Hong Kong</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20251101__20260131__srt--StatementGeographicalAxis__country--HK_zU6A9DtX1o2k" style="width: 11%; text-align: right" title="Total revenues">2,117,818</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20241101__20250131__srt--StatementGeographicalAxis__country--HK_zw7n19T6ah5k" style="width: 11%; text-align: right" title="Total revenues">1,997,203</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20250801__20260131__srt--StatementGeographicalAxis__country--HK_znMbE2Kj43qi" style="width: 11%; text-align: right" title="Total revenues">4,953,931</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20240801__20250131__srt--StatementGeographicalAxis__country--HK_ztJ8e0EmXmr4" style="width: 11%; text-align: right" title="Total revenues">4,573,373</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">China</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--Revenues_pp0p0_d0_c20251101__20260131__srt--StatementGeographicalAxis__country--CN_zkcC1Ymj60x" style="text-align: right" title="Total revenues">1,335,066</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--Revenues_pp0p0_d0_c20241101__20250131__srt--StatementGeographicalAxis__country--CN_z8e19hDz1xY5" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_d0_c20250801__20260131__srt--StatementGeographicalAxis__country--CN_zxB8AGAhci79" style="text-align: right" title="Total revenues">1,335,066</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20240801__20250131__srt--StatementGeographicalAxis__country--CN_zUpPObGQDL2a" style="text-align: right" title="Total revenues">166,770</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Japan</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20251101__20260131__srt--StatementGeographicalAxis__country--JP_zRF2MYAT5kHa" style="text-align: right" title="Total revenues">28,606</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20241101__20250131__srt--StatementGeographicalAxis__country--JP_zH5NsUvTBsHb" style="text-align: right" title="Total revenues">82,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20250801__20260131__srt--StatementGeographicalAxis__country--JP_zVx7sS9MgQwg" style="text-align: right" title="Total revenues">182,635</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20240801__20250131__srt--StatementGeographicalAxis__country--JP_zvLe9SnBmBF5" style="text-align: right" title="Total revenues">320,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Singapore</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20251101__20260131__srt--StatementGeographicalAxis__country--SG_zVIFScjLcm24" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">403,194</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--Revenues_pp0p0_d0_c20241101__20250131__srt--StatementGeographicalAxis__country--SG_zL4HaQ73umhl" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20250801__20260131__srt--StatementGeographicalAxis__country--SG_zQ4e2WNMw5qe" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">1,231,279</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_pp0p0_d0_c20240801__20250131__srt--StatementGeographicalAxis__country--SG_z9qvDk7fofM3" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">1,250</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20251101__20260131_zENoVdOht7N2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">3,884,684</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20241101__20250131_zmfn8IaUenij" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">2,079,203</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20250801__20260131_zoByNq6wsG31" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">7,702,911</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20240801__20250131_zRvvSkzf9ma" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">5,060,143</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2117818

1997203

4953931

4573373

1335066

166770

28606

82000

182635

320000

403194

1231279

1250

3884684

2079203

7702911

5060143

<p id="xdx_80D_eus-gaap--CondensedFinancialInformationOfParentCompanyOnlyDisclosureTextBlock_zhcreUiL5NUd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">NOTE 11 — CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Unaudited) The Company performed a test on the restricted net assets of its consolidated subsidiaries in accordance with Rule 4-08(e)(3) of Regulation S-X promulgated by the SEC, “General Notes to Financial Statements” and concluded that it was applicable and the Company is required to disclose the required financial statement information for the parent company. The subsidiaries did not pay any dividends to the parent during the periods presented. For the purpose of presenting parent only financial information, the Company records its investment in its subsidiaries under the equity method of accounting. Such investments are presented on the separate parent only balance sheets as “investment in subsidiaries” and the income (loss) of the subsidiaries is presented as “share of income (loss) of subsidiaries.” Certain information and footnote disclosures generally included in financial statements prepared in accordance with U.S. GAAP have been condensed or are not required. PARENT COMPANY BALANCE SHEET <table cellpadding="0" cellspacing="0" id="xdx_893_esrt--ScheduleOfCondensedBalanceSheetTableTextBlock_zMingrzLlBh9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Unaudited) (Details - Balance sheets)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 20pt">Schedule of balances sheet</td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20260131__srt--ConsolidatedEntitiesAxis__us-gaap--ConsolidatedEntitiesMember_zCCjPLAf54h9" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20250731__srt--ConsolidatedEntitiesAxis__us-gaap--ConsolidatedEntitiesMember_zE4Bl9RkRQNe" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">January 31,</td><td> </td><td> </td> <td colspan="2" style="text-align: center">July 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40D_eus-gaap--AssetsAbstract_iB_zj4Y3HP2Gxo5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold">ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Cash_iI_z8zqKXPM8Ij6" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-indent: -10pt; padding-left: 20pt">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">294,584</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">2,177,414</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherAssets_iI_zgeaHucSbqXa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: -10pt; padding-left: 20pt">Prepaid expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,699</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,373</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ReceivableToSubsidiaries_iI_d0_z4EocxghLLt8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 20pt">Receivable from subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,847,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">497,584</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--InvestmentInSubsidiaries_iI_zjq6RwCkAkt7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -10pt; padding-left: 20pt">Investment in subsidiaries</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,192,177</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">288,614</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--Assets_iI_zrawK2BuxX4d" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt; text-indent: -10pt; padding-left: 30pt">Total Assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,604,460</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,002,985</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LiabilitiesAbstract_iB_zDJWfnEJCIb2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">LIABILITIES</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent_iI_zFVZiLJ4jDSd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: -10pt; padding-left: 20pt">Accounts payable and other accrued liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">18,679</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--DueToRelatedParties_iI_d0_zZShP4yFAwR" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -10pt; padding-left: 20pt">Due to related parties</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--Liabilities_iI_zkaL2DH19nX" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Total liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">150</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">18,679</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--StockholdersEquityAbstract_iB_zM7gieZBgIMf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Stockholders’ equity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 20pt">Series A Preferred stock, $0.0001 par value; 80,000 shares authorized; <span id="xdx_909_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zLWO6WgQlmga" title="Preferred stock, shares outstanding"><span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20250731__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z3YWei9Hblk7" title="Preferred stock, shares outstanding">no shares issued and outstanding as of January 31, 2026 and July 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PreferredStockValue_iI_pp0p0_d0_c20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zilB983F11Lj" style="text-align: right" title="Preferred stock value">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--PreferredStockValue_iI_pp0p0_d0_c20250731__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_znDUjjKEgBVl" style="text-align: right" title="Preferred stock value">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: -10pt; padding-left: 20pt">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</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--PreferredStockValue_iI_pp0p0_d0_c20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zlj98t4ZhP34" style="text-align: right" title="Preferred stock value">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--PreferredStockValue_iI_pp0p0_d0_c20250731__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zLvnZ98vPu4b" style="text-align: right" title="Preferred stock value">8</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 20pt">Undesignated preferred stock, $0.0001 par value; 19,920,000 shares authorized; <span id="xdx_903_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20260131__us-gaap--StatementClassOfStockAxis__custom--UndesignatedPreferredStockMember_zm9czGGePd41" title="Preferred stock, shares outstanding"><span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20250731__us-gaap--StatementClassOfStockAxis__custom--UndesignatedPreferredStockMember_zia1NeDEaiac" title="Preferred stock, shares outstanding">no shares issued and outstanding</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PreferredStockValue_iI_pp0p0_d0_c20260131__us-gaap--StatementClassOfStockAxis__custom--UndesignatedPreferredStockMember_zdC4M7pN3hXl" style="text-align: right" title="Preferred stock value">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--PreferredStockValue_iI_pp0p0_d0_c20250731__us-gaap--StatementClassOfStockAxis__custom--UndesignatedPreferredStockMember_zWrEvKAtT9Q" style="text-align: right" title="Preferred stock value">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CommonStockValue_iI_zLH2TqN1cr8b" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-indent: -10pt; padding-left: 20pt">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</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,533</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,653</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AdditionalPaidInCapitalCommonStock_iI_zExp2a6aXyG" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 20pt">Additional paid-in capital</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,132,633</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,845,505</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zAe65EHYycIj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -10pt; padding-left: 20pt">Accumulated deficit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,530,856</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,862,860</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--StockholdersEquity_iI_pp0p0_zNIm446hPGn3" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt; text-indent: -10pt; padding-left: 30pt">Total stockholders’ equity</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,604,310</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,984,306</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LiabilitiesAndStockholdersEquity_iI_pp0p0_zDHYfEQT4yvj" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt; text-indent: -10pt; padding-left: 30pt">Total Liabilities and Stockholders’ Equity</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,604,460</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,002,985</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> PARENT COMPANY STATEMENT OF OPERATIONS <table cellpadding="0" cellspacing="0" id="xdx_89F_esrt--ScheduleOfCondensedIncomeStatementTableTextBlock_zHQvml6aTtcj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Unaudited) (Details - Statements of operations)"> <tr style="vertical-align: bottom"> <td>Schedule of statement of operations</td><td> </td> <td colspan="2" id="xdx_49A_20250801__20260131__srt--ConsolidatedEntitiesAxis__us-gaap--ConsolidatedEntitiesMember_zK2IjNTkvrYb" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49D_20240801__20250131__srt--ConsolidatedEntitiesAxis__us-gaap--ConsolidatedEntitiesMember_zVK6IAuBedk7" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the six months ended January 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--OperatingExpensesAbstract_iB" style="vertical-align: bottom"> <td style="font-weight: bold">EXPENSE:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--GeneralAndAdministrativeExpense_i01_pp0p0_zySbWDgNAIBf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">General and administrative</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(501,565</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(265,185</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--SellingGeneralAndAdministrativeExpense_i01_pp0p0_d0_zvAOjm9g39Wj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Selling and marketing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,410</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherNonoperatingIncomeExpenseAbstract_iB_zyRUZXZHGkVb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">OTHER INCOME</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeLossFromSubsidiariesTaxExpenseBenefit_iN_di_zF8jPFAt35Xg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">(Loss) gain from investment in subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(162,021</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,387</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherNonoperatingIncomeExpense_d0_zPO0p6aI2eE3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other income (expense) net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,391</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--NonoperatingIncomeExpense_zeAVEu2m96H" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total other (expense) income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(162,021</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">58,778</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NetIncomeLoss_pp0p0_zXYANYeJlenc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(667,996</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(206,407</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> PARENT COMPANY STATEMENT OF CASH FLOWS <table cellpadding="0" cellspacing="0" id="xdx_89A_esrt--ScheduleOfCondensedCashFlowStatementTableTextBlock_z4e9lLzF64rd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Unaudited) (Details - Statements of cash flows)"> <tr style="vertical-align: bottom"> <td>Schedule of statement of cash flow</td><td> </td> <td colspan="2" id="xdx_491_20250801__20260131__srt--ConsolidatedEntitiesAxis__us-gaap--ConsolidatedEntitiesMember_zCdQ3y2IyZk3" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_498_20240801__20250131__srt--ConsolidatedEntitiesAxis__us-gaap--ConsolidatedEntitiesMember_zvXftBcNvY3b" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the six months ended January 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40D_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_ziWOLarxfzNb" style="vertical-align: bottom"> <td style="font-weight: bold">Cash flows from operating activities:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--NetIncomeLoss_z2aD3UCce3Dg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Net (loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(667,996</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(206,407</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_iB_zpXqtyFUUlS6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Adjustments to reconcile net income to net cash used in operating activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ShareOfLossFromInvestmentInSubsidiaries_zMlESQgkwleg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Share of (gain) from investment in subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">162,021</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(31,387</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncreaseDecreaseInOperatingCapitalAbstract_iB_z7fLKQU9ZLUj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in operating assets and liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncreaseDecreaseInPrepaidExpense_i01N_pp0p0_di_ztg0DTRWbIe7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Prepaid expense and other assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,326</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,625</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities_i01_pp0p0_zOedIMk7v2se" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Accounts payable and other accrued liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(18,529</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">112,799</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NetCashProvidedByUsedInOperatingActivities_zC2qqrGJQSkc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt; text-indent: 20pt">Net cash (used in) operating activities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(532,830</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(128,620</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zeBYKC9WL2Ec" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Cash flows from financing activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--OperatingProceedsFromSubsidiaries_i01_d0_zvB7PYHPF5C" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt">Operating proceeds from subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--RepaymentOfWorkingCapitalAdvanceToSubsidiary_i01N_di0_zrU16vSZMpd7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Repayment of working capital advance to subsidiary</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,350,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--DeferredOfferingCostsIncurred_i01N_di0_zkk1ExSCSgE" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Deferred offering costs incurred</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(74,125</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01_z4ylTdgO2Hij" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt; text-indent: 10pt; padding-left: 10pt">Net cash (used in) provided by financing activities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,350,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">125,875</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_pp0p0_zpEnXRzbNtF3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Net (decrease) in cash and cash equivalents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,882,830</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,745</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iS_pp0p0_zf12VFxajWwb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Cash and cash equivalents at beginning</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,177,414</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,621</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iE_pp0p0_zme8hD4IP3O4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Cash and cash equivalents at ending</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">294,584</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,876</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_893_esrt--ScheduleOfCondensedBalanceSheetTableTextBlock_zMingrzLlBh9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Unaudited) (Details - Balance sheets)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 20pt">Schedule of balances sheet</td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20260131__srt--ConsolidatedEntitiesAxis__us-gaap--ConsolidatedEntitiesMember_zCCjPLAf54h9" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20250731__srt--ConsolidatedEntitiesAxis__us-gaap--ConsolidatedEntitiesMember_zE4Bl9RkRQNe" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">January 31,</td><td> </td><td> </td> <td colspan="2" style="text-align: center">July 31,</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40D_eus-gaap--AssetsAbstract_iB_zj4Y3HP2Gxo5" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold">ASSETS</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--Cash_iI_z8zqKXPM8Ij6" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-indent: -10pt; padding-left: 20pt">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">294,584</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">2,177,414</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherAssets_iI_zgeaHucSbqXa" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: -10pt; padding-left: 20pt">Prepaid expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">117,699</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,373</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ReceivableToSubsidiaries_iI_d0_z4EocxghLLt8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 20pt">Receivable from subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,847,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">497,584</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--InvestmentInSubsidiaries_iI_zjq6RwCkAkt7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -10pt; padding-left: 20pt">Investment in subsidiaries</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,192,177</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">288,614</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--Assets_iI_zrawK2BuxX4d" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt; text-indent: -10pt; padding-left: 30pt">Total Assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,604,460</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,002,985</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LiabilitiesAbstract_iB_zDJWfnEJCIb2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">LIABILITIES</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent_iI_zFVZiLJ4jDSd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: -10pt; padding-left: 20pt">Accounts payable and other accrued liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">150</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">18,679</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--DueToRelatedParties_iI_d0_zZShP4yFAwR" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -10pt; padding-left: 20pt">Due to related parties</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--Liabilities_iI_zkaL2DH19nX" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Total liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">150</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">18,679</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--StockholdersEquityAbstract_iB_zM7gieZBgIMf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Stockholders’ equity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: -10pt; padding-left: 20pt">Series A Preferred stock, $0.0001 par value; 80,000 shares authorized; <span id="xdx_909_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zLWO6WgQlmga" title="Preferred stock, shares outstanding"><span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20250731__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z3YWei9Hblk7" title="Preferred stock, shares outstanding">no shares issued and outstanding as of January 31, 2026 and July 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PreferredStockValue_iI_pp0p0_d0_c20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zilB983F11Lj" style="text-align: right" title="Preferred stock value">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--PreferredStockValue_iI_pp0p0_d0_c20250731__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_znDUjjKEgBVl" style="text-align: right" title="Preferred stock value">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: -10pt; padding-left: 20pt">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</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--PreferredStockValue_iI_pp0p0_d0_c20260131__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zlj98t4ZhP34" style="text-align: right" title="Preferred stock value">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--PreferredStockValue_iI_pp0p0_d0_c20250731__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zLvnZ98vPu4b" style="text-align: right" title="Preferred stock value">8</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 20pt">Undesignated preferred stock, $0.0001 par value; 19,920,000 shares authorized; <span id="xdx_903_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20260131__us-gaap--StatementClassOfStockAxis__custom--UndesignatedPreferredStockMember_zm9czGGePd41" title="Preferred stock, shares outstanding"><span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20250731__us-gaap--StatementClassOfStockAxis__custom--UndesignatedPreferredStockMember_zia1NeDEaiac" title="Preferred stock, shares outstanding">no shares issued and outstanding</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PreferredStockValue_iI_pp0p0_d0_c20260131__us-gaap--StatementClassOfStockAxis__custom--UndesignatedPreferredStockMember_zdC4M7pN3hXl" style="text-align: right" title="Preferred stock value">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--PreferredStockValue_iI_pp0p0_d0_c20250731__us-gaap--StatementClassOfStockAxis__custom--UndesignatedPreferredStockMember_zWrEvKAtT9Q" style="text-align: right" title="Preferred stock value">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--CommonStockValue_iI_zLH2TqN1cr8b" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-indent: -10pt; padding-left: 20pt">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</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,533</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,653</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AdditionalPaidInCapitalCommonStock_iI_zExp2a6aXyG" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: -10pt; padding-left: 20pt">Additional paid-in capital</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,132,633</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,845,505</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zAe65EHYycIj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt; text-indent: -10pt; padding-left: 20pt">Accumulated deficit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,530,856</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,862,860</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--StockholdersEquity_iI_pp0p0_zNIm446hPGn3" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt; text-indent: -10pt; padding-left: 30pt">Total stockholders’ equity</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,604,310</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,984,306</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LiabilitiesAndStockholdersEquity_iI_pp0p0_zDHYfEQT4yvj" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt; text-indent: -10pt; padding-left: 30pt">Total Liabilities and Stockholders’ Equity</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,604,460</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,002,985</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

294584

2177414

117699

39373

1847584 497584 2192177 288614

2604460

3002985

150

18679

0 0

150

18679

0.0001

80000

0.0001

80000

0.0001

19920000

0.0001

100000000

25331803

16531803

2533

1653

6132633

5845505

-3530856

-2862860

2604310

2984306

2604460

3002985

<table cellpadding="0" cellspacing="0" id="xdx_89F_esrt--ScheduleOfCondensedIncomeStatementTableTextBlock_zHQvml6aTtcj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Unaudited) (Details - Statements of operations)"> <tr style="vertical-align: bottom"> <td>Schedule of statement of operations</td><td> </td> <td colspan="2" id="xdx_49A_20250801__20260131__srt--ConsolidatedEntitiesAxis__us-gaap--ConsolidatedEntitiesMember_zK2IjNTkvrYb" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49D_20240801__20250131__srt--ConsolidatedEntitiesAxis__us-gaap--ConsolidatedEntitiesMember_zVK6IAuBedk7" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the six months ended January 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--OperatingExpensesAbstract_iB" style="vertical-align: bottom"> <td style="font-weight: bold">EXPENSE:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_409_eus-gaap--GeneralAndAdministrativeExpense_i01_pp0p0_zySbWDgNAIBf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">General and administrative</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(501,565</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(265,185</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--SellingGeneralAndAdministrativeExpense_i01_pp0p0_d0_zvAOjm9g39Wj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Selling and marketing</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,410</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherNonoperatingIncomeExpenseAbstract_iB_zyRUZXZHGkVb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">OTHER INCOME</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeLossFromSubsidiariesTaxExpenseBenefit_iN_di_zF8jPFAt35Xg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">(Loss) gain from investment in subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(162,021</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,387</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OtherNonoperatingIncomeExpense_d0_zPO0p6aI2eE3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other income (expense) net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,391</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--NonoperatingIncomeExpense_zeAVEu2m96H" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total other (expense) income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(162,021</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">58,778</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NetIncomeLoss_pp0p0_zXYANYeJlenc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(667,996</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(206,407</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

-501565

-265185

-4410

162021

-31387

27391

-162021

58778

-667996

-206407

<table cellpadding="0" cellspacing="0" id="xdx_89A_esrt--ScheduleOfCondensedCashFlowStatementTableTextBlock_z4e9lLzF64rd" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Unaudited) (Details - Statements of cash flows)"> <tr style="vertical-align: bottom"> <td>Schedule of statement of cash flow</td><td> </td> <td colspan="2" id="xdx_491_20250801__20260131__srt--ConsolidatedEntitiesAxis__us-gaap--ConsolidatedEntitiesMember_zCdQ3y2IyZk3" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_498_20240801__20250131__srt--ConsolidatedEntitiesAxis__us-gaap--ConsolidatedEntitiesMember_zvXftBcNvY3b" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the six months ended January 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40D_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_ziWOLarxfzNb" style="vertical-align: bottom"> <td style="font-weight: bold">Cash flows from operating activities:</td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--NetIncomeLoss_z2aD3UCce3Dg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Net (loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(667,996</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(206,407</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_iB_zpXqtyFUUlS6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Adjustments to reconcile net income to net cash used in operating activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ShareOfLossFromInvestmentInSubsidiaries_zMlESQgkwleg" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Share of (gain) from investment in subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">162,021</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(31,387</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncreaseDecreaseInOperatingCapitalAbstract_iB_z7fLKQU9ZLUj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Change in operating assets and liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncreaseDecreaseInPrepaidExpense_i01N_pp0p0_di_ztg0DTRWbIe7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Prepaid expense and other assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,326</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,625</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities_i01_pp0p0_zOedIMk7v2se" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Accounts payable and other accrued liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(18,529</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">112,799</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NetCashProvidedByUsedInOperatingActivities_zC2qqrGJQSkc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt; text-indent: 20pt">Net cash (used in) operating activities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(532,830</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(128,620</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zeBYKC9WL2Ec" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Cash flows from financing activities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--OperatingProceedsFromSubsidiaries_i01_d0_zvB7PYHPF5C" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 10pt">Operating proceeds from subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--RepaymentOfWorkingCapitalAdvanceToSubsidiary_i01N_di0_zrU16vSZMpd7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; text-indent: 10pt">Repayment of working capital advance to subsidiary</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,350,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--DeferredOfferingCostsIncurred_i01N_di0_zkk1ExSCSgE" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 10pt">Deferred offering costs incurred</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(74,125</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01_z4ylTdgO2Hij" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt; text-indent: 10pt; padding-left: 10pt">Net cash (used in) provided by financing activities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,350,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">125,875</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_pp0p0_zpEnXRzbNtF3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left">Net (decrease) in cash and cash equivalents</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,882,830</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,745</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iS_pp0p0_zf12VFxajWwb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Cash and cash equivalents at beginning</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,177,414</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,621</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iE_pp0p0_zme8hD4IP3O4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Cash and cash equivalents at ending</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">294,584</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,876</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

-667996

-206407

162021 -31387

8326

3625

-18529

112799

-532830

-128620

0 200000 1350000 -0 -0 74125

-1350000

125875

-1882830

-2745

2177414

14621

294584

11876

NOTE 12 — SUBSEQUENT EVENTS In accordance with ASC 855-10, the Company’s management has performed subsequent events procedures through March 12, 2026, and determined that there are no reportable subsequent events except for the following: On February 18, 2026, the board approved an amendment to the Company’s Articles of Incorporation to increase the number of authorized shares of common stock to 2,000,000,000.

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