| Schedule of Currency Exchange Rates in Unaudited Consolidated Financial Statements |
The
following table outlines the currency exchange rates that were used in creating the consolidated financial statements:
Schedule
of Currency Exchange Rates in Unaudited Consolidated Financial Statements
| Balance
sheet items, except for equity accounts | |
2024 | | |
2025 | |
| | |
As
of July 31, | |
| Balance
sheet items, except for equity accounts | |
2024 | | |
2025 | |
| US$
against RM | |
| 4.5885 | | |
| 4.2625 | |
| US$
against SGD | |
| 1.3372 | | |
| 1.2977 | |
| US$ Exchange Rates | |
| 1.3372 | | |
| 1.2977 | |
| Items
in the statements of operations and comprehensive income, and statements of cash flows | |
2024 | | |
2025 | |
| | |
For
the years ended July 31, | |
| Items
in the statements of operations and comprehensive income, and statements of cash flows | |
2024 | | |
2025 | |
| US$
against RM | |
| 4.7005 | | |
| 4.3612 | |
| US$
against SGD | |
| 1.3491 | | |
| 1.3192 | |
| US$ Exchange Rates | |
| 1.3491 | | |
| 1.3192 | |
|
| Schedule of Revenue Recognition |
The
following table disaggregates the Group’s revenue for the years ended July 31, 2024 and 2025:
Schedule
of Revenue Recognition
| | |
2024 | | |
2025 | |
| | |
For
the year ended July 31, | |
| | |
2024 | | |
2025 | |
| Net
revenues: | |
| | | |
| | |
| Maintenance
services | |
$ | 902,821 | | |
$ | 705,025 | |
| Implementation
services | |
| 833,886 | | |
| 1,007,440 | |
| SaaS
subscription fees | |
| 277,109 | | |
| 578,285 | |
| Licensing | |
| 94,727 | | |
| 142,785 | |
| Other | |
| 15,953 | | |
| 249,591 | |
| Total | |
$ | 2,124,496 | | |
$ | 2,683,126 | |
The
following table presents revenue classified by timing of revenue recognition for the years ended July 31, 2024 and 2025:
| | |
2024 | | |
2025 | |
| | |
For
the years ended July 31, | |
| | |
2024 | | |
2025 | |
| | |
| | |
| |
| Point
in time | |
$ | 94,727 | | |
$ | 142,785 | |
| Over
time | |
| 2,029,769 | | |
| 2,540,341 | |
| Total | |
$ | 2,124,496 | | |
$ | 2,683,126 | |
|