Accrued
expenses and other current liabilities consist of the following:
Schedule
of Accounts Payable and Other Current Liabilities
| | |
2024 | | |
2025 | |
| | |
As
of July 31, | |
| | |
2024 | | |
2025 | |
| Non-trade
creditors(1) | |
$ | 6,979 | | |
$ | 501,795 | |
| Accrued
expenses | |
| 110,725 | | |
| 28,262 | |
| Payroll
payable | |
| 26,893 | | |
| 31,931 | |
| Other
tax payable(2) | |
| 34,431 | | |
| 38,634 | |
| Interest
payable | |
| 3,088 | | |
| 2,882 | |
| Accrued
expenses and other current liabilities | |
$ | 182,116 | | |
$ | 603,504 | |
| (1) |
The
balance mainly represented payable to The Sire Group Ltd. amounted to US$377,317
as of July 31, 2025, which was
reclassified from the amount due to a related party. |
| |
|
| (2) |
Other
tax payable mainly include the sales and service tax (“SST”) payable. |
|