7.
AMOUNT DUE TO RELATED PARTIES
SCHEDULE OF DUE TO RELATED PARTIES
| | |
As of April 30, 2026 | | |
As of July 31, 2025 | |
| | |
(Unaudited) | | |
(Audited) | |
| Hsieh, Chang-Chung1 | |
$ | 93,176 | | |
$ | 93,176 | |
| Tien Mu International Co., Ltd2 | |
| 3,337 | | |
| 3,337 | |
| | |
$ | 96,513 | | |
$ | 96,513 | |
| 1 |
Hsieh, Chang-Chung, one
of the current shareholders of the Company, served as Chief Financial Officer (“Principal Financial Officer”, “Principal
Accounting Officer”) of the Company during the period from June 5, 2018 to October 31, 2022. The amount due represents salary
expenses accrued to Mr. Hsieh. He resigned as Chief Financial Officer of the Company with effective from November 1, 2022. |
| |
|
| 2 |
Tien Mu International Co.,
Ltd is owned by Ms. Niu Yen-Yen, the Director and Chief Executive Officer of the Company. The amount due represents general and administrative
expenses paid on behalf by the related party. |
The
amount due to related parties are unsecured, interest-free with no fixed repayment term, for working capital purpose.
|