The Group has entered into a non-cancellable operating lease agreement for its offices. The Group determines if an arrangement is a lease, or contains a lease, at inception and records the lease in the consolidated financial statements upon lease commencement, which is the date when the lessor makes the underlying asset available for use by the lessee.

Balances for the operating leases are presented as follows within the consolidated balance sheets:

Schedule of Operating Leases  

For the years ended July 31, 2024 and 2025, lease expense were US$49,473 and US$68,521, respectively and were recognized as general and administrative expenses.

As of July 31, 2025, the maturities of the Group’s lease liability are as follows: 

Schedule of Maturities of the Group’s Lease Liabilities