v3.26.1
RELATED PARTY TRANSACTIONS
8 Months Ended
Mar. 31, 2026
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS

7. RELATED PARTY TRANSACTIONS

 

   2026   2025   2024 
   Eight Months Ended
March 31,
   Twelve Months Ended
July 31,
 
   2026   2025   2024 
Due to related parties:               
- Related party A  $105,665   $76,389   $69,919 
- Related party B   171,334    -    - 
- Related party C   277,479    -    - 
Due to related parties   $554,478   $76,389   $69,919 

 

The amounts due to related parties are interest-free, unsecured, and repayable on demand.

 

Related party A represents Liu Lu, who is the Chief Executive Officer, President, Secretary, Treasurer, and a Director of KMFG.

 

Related party B represents Huang Jia, who is a director of GW Reader Holding and Willing Read.

 

Related party C represents Seah Chia Yee, who is a director of GW Reader.

 

Acquisition of GW Reader Holding

 

The Company acquired 100% of the equity interests of GW Reader Holding from Guang Wen, the Company’s major shareholder, on May 26, 2025, with completion of the transfer on September 2, 2025. The transfer was executed without consideration. As the transaction involved the Company’s controlling shareholder, it was classified as a related-party transaction under ASC 850, Related Party Disclosures (“ASC 850”).