v3.26.1
Taxes (Tables)
 6 Months Ended
Jan. 31, 2026
Taxes [Abstract]  
Schedule of Reconciliation of the Income Tax Benefits at Statutory Federal Rate

The reconciliation of the income tax benefits at statutory federal rate to the Company’s effective income tax benefit is presented as following:

 

   For the six months ended January 31, 
   2026   2025 
   USD   %   USD   % 
Income tax benefits at the Statutory federal rate   (58,887)   21.0%   (476,812)   21.0%
Income tax benefits at the State tax rate, net of statutory federal effect   (24,789)   8.8%   (200,715)   8.8%
Effects of tax rates in foreign jurisdictions   174,439    (62.2)%   212,143    (9.3)%
Nondeductible expenses   25,261    (9.0)%   310,608    (13.7)%
Utilization of net operation losses brought forward   (116,024)   41.4%   154,776    (6.8)%
Changes in valuation allowance   
-
    
-
    
-
    
-
 
                     
Total income tax expense   
-
    
-
    
-
    
-
 
Schedule of Deferred Tax Assets and Liabilities

The Company’s deferred tax assets and liabilities are comprised of the following:

 

   January 31,   July 31, 
   2026   2025 
         
Net operating losses  $548,489   $664,513 
Operating lease   -    - 
Property, equipment and others   -    - 
    　    　 
Gross deferred tax assets   548,489    664,513 
           
Operating lease   -    - 
Property, equipment and others   -    - 
    　    　 
Gross deferred tax liabilities   -    - 
Gross deferred tax assets, net of gross deferred tax liabilities   548,489    664,513 
Less: valuation allowance   (548,489)   (664,513)
Deferred tax assets, net of valuation allowance  $-   $-