v3.26.1
INCOME TAX (Tables)
9 Months Ended
Apr. 30, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF LOSS FROM OPERATION BEFORE INCOME TAXES

The loss from operation before income taxes of the Company for the nine months ended April 30, 2026 and 2025 were comprised of the following:

 

   2026   2025 
  

For the nine months ended

April 30

 
   2026   2025 
Tax jurisdictions from:          
– Local  $(21,338)  $(6,033)
- Foreign, representing:          
– Malaysia   -    - 
Loss before income taxes  $(21,338)  $(6,033)
SCHEDULE OF PROVISION FOR INCOME TAXES

Provision for income taxes consisted of the following:

 

    For the nine months ended
April 30
 
    2026    2025 
Current:          
– Local  $-   $- 
– Foreign  $-   $- 
           
Deferred tax assets:          
– Local  $-   $- 
– Foreign  $-   $- 
           
Deferred tax liabilities:          
– Local  $-   $- 
– Foreign  $-   $- 
           
Income tax payable:          
– Local  $-   $- 
– Foreign  $-   $- 
           
Income tax assets:          
– Local  $-   $- 
– Foreign  $-   $- 
SCHEDULE OF RECONCILIATION OF INCOME TAXES EXPENSES

The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. The following table summarizes a reconciliation of the Company’s income taxes expenses:

 

   2026   2025 
  

For the nine months ended

April 30

 
   2026   2025 
Computed expected expenses   21%   21%
Effect of foreign tax rate difference   -%   -%
Valuation allowances   21%   21%
Others   -%   -%
Effective tax rate   0%   0%

 

   2026   2025 
  

For the nine months ended

April 30

 
   2026   2025 
Statutory federal income tax rate   21%   21%
Computed expected expenses  $4,481   $1,267 
Effect of foreign tax rate difference   -    - 
Valuation allowances  $(4,481)  $(1,267)
Others   -    - 
Total income tax expense  $-   $- 
SCHEDULE OF AGGREGATE DEFERRED TAX ASSETS

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of April 30, 2026 and July 31, 2025:

 

   As of   As of 
   April 30, 2026   July 31, 2025 
Deferred tax assets:          
           
Net operating loss carryforwards          
– United States of America  $20,272   $15,791 
Less: valuation allowance   (20,272)   (15,791)
Deferred tax assets  $-   $-