v3.26.1
INCOME TAXES (Tables)
9 Months Ended
Apr. 30, 2026
Income Tax Disclosure [Abstract]  
Schedule of components of the provision for income taxes
        
   For the nine months ended 
  

April 30,

2026

  

April 30,

2025

 
         
Current Hong Kong  $23,717   $ 
Deferred Hong Kong        
Provision for income taxes  $23,717   $ 
Schedule of Hong Kong effective tax rate
        
   For the nine months ended 
  

April 30,

2026

  

April 30,

2025

 
         
United States statutory tax rate   21.0%    21.0% 
Foreign tax rate differential – Hong Kong (including two-tier regime)   5.8%    (0.3)% 
Change in valuation allowance   (31.0)%    (20.7)% 
Effective tax rate   (4.2)%    $% 
Schedule of deferred tax assets
        
   As of 
  

April 30,

2026

  

July 31,

2025

 
         
Net operating loss carryforwards  $983,968   $807,016 
Warrants not exercised   33,267    33,267 
Allowance for deferred tax assets   (1,017,235)   (840,283)
Deferred tax assets, net  $   $