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INCOME TAXES
6 Months Ended
Jan. 31, 2025
Income Tax Disclosure [Abstract]  
INCOME TAXES

NOTE 7 – INCOME TAXES

 

The Company accounts for income taxes in accordance with ASC 740, Income Taxes. As of January 31, 2025, management believes that it is more likely than not that the Company’s deferred tax assets, if any, will not be realized, and accordingly a full valuation allowance has been recorded against such deferred tax assets. The Company did not record a material income tax provision for the interim period presented. As of January 31, 2025, the Company had net operating loss of approximately $310,236 for U.S. federal income tax purposes.