v3.26.1
SEGMENT REPORTING
 9 Months Ended
Apr. 30, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING

NOTE 11 - SEGMENT REPORTING

The Company operates in one operating segment, and therefore one reportable segment, focused on providing digital stored value technology via its HammerPay mobile payments platform to enable digital commerce between consumers and branded merchants across the developing world.

The accounting policies for the Company's single operating segment are the same as those described in the summary of significant accounting policies. The Company's Chief Executive Officer is the Chief Operating Decision Maker ("CODM"). The CODM manages the Company's business activities as a single operating and reportable segment at the consolidated level. Accordingly, our CODM uses consolidated net loss from continuing operations to allocate resources, and assess performance. The measure of segment assets is reported on the consolidated balance sheet as total consolidated assets.

The following is a summary of the significant revenue and expense categories, and consolidated net loss from continuing operations provided to the CODM:

  For the Three Months Ended,   For the Nine Months Ended,  
  April 30,   April 30,  
  2026   2025   2026   2025  
                         
Revenues $ -   $ -   $ -   $ -  
                         
Less: Significant and other segment expenses                        
Selling, general and administrative expenses   (103,714 )   (212,852 )   (345,945 )   (576,339 )
Depreciation and amortization expense   (31,071 )   (169,023 )   (93,221 )   (508,697 )
Interest expense   (5,150 )   (655 )   (11,539 )   (807 )
Change in fair value of warrant liability   44,444     (3,480 )   53,459     7,320  
Loss on conversion of debt   -     -     -     -  
Net loss from continuing operations $ (95,491 ) $ (386,010 ) $ (397,246 ) $ (1,078,523 )