NOTE 9 – CONCENTRATION As of April 30, 2026, and July 31, 2025 and for nine months ended April 30, 2026, and 2025, customer and supplier concentrations (more than 10%) were as follows: Revenue and accounts receivable Revenue | | Percentage of Revenue | | | Percentage of | | | | Nine Months Ended | | | Accounts Receivable | | | | April 30 | | | April 30 | | | July 31 | | | | 2026 | | | 2025 | | | 2026 | | | 2025 | | Customer A -related party | | | - | | | | 59.85 | % | | | - | | | | - | | Customer B | | | - | | | | 31.83 | % | | | - | | | | - | | Customer C | | | 100 | % | | | - | | | | 95.54 | % | | | - | | Customer D | | | - | | | | 5.73 | % | | | 4.46 | % | | | 100 | % | Total (as a group) | | | 100 | % | | | 97.41 | % | | | 100 | % | | | 100 | % |
Cost of Revenue | | Percentage of Purchase | | | Percentage of | | | | Nine Months Ended | | | Accounts Payable for Purchase | | | | April 30 | | | April 30 | | | July 31 | | | | 2026 | | | 2025 | | | 2026 | | | 2025 | | Supplier A -related party | | | - | | | | 14.95 | % | | | - | | | | - | | Supplier B | | | - | | | | 13.32 | % | | | - | | | | - | | Supplier C | | | - | | | | 16.41 | % | | | - | | | | - | | Supplier D | | | - | | | | 36.76 | % | | | 0.00 | % | | | - | | Supplier E | | | 100 | % | | | - | | | | 86.13 | % | | | - | | Supplier F | | | - | | | | - | | | | 9.50 | % | | | 75.46 | % | Total (as a group) | | | 100 | % | | | 81.44 | % | | | 95.63 | % | | | 75.46 | % |
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