| TRANSITION PERIOD COMPARATIVE DATA |
14.
TRANSITION PERIOD COMPARATIVE DATA
This
Transition Report on Form 10-KT includes financial information for the eight months transition period ended March 31, 2026 and
fiscal year ended July 31, 2025 and July 31, 2024. The Statements of Operations and Cash Flows for the eight months transition period ended March 31,
2026 and the eight months ended March 31, 2025, are summarized below. All data for the eight months ended March 31, 2025, are
derived from the Company’s unaudited financial statements.
STATEMENTS
OF OPERATIONS FOR TRANSITION PERIOD
| | |
March 31, 2026 | | |
March 31, 2025 | |
| | |
Eight Months Ended | |
| | |
March 31, 2026 | | |
March 31, 2025 | |
| | |
| | |
(Unaudited) | |
| Revenue | |
$ | - | | |
$ | 15,081 | |
| | |
| | | |
| | |
| Cost of revenue | |
| (2 | ) | |
| (7,560 | ) |
| General and administrative expenses | |
| (67,366 | ) | |
| (24,830 | ) |
| | |
| | | |
| | |
| Net loss | |
| (67,368 | ) | |
| (17,309 | ) |
| | |
| | | |
| | |
| Basic and diluted net loss per share | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
| Weighted average number of shares outstanding | |
| 55,000,000 | | |
| 55,000,000 | |
STATEMENTS
OF CASH FLOWS FOR TRANSITION PERIOD
| | |
March 31, 2026 | | |
March 31, 2025 | |
| | |
Eight Months Ended | |
| | |
March 31, 2026 | | |
March 31, 2025 | |
| | |
| | |
(Unaudited) | |
| CASH FLOWS FROM OPERATING ACTIVITIES | |
| | | |
| | |
| Net loss | |
$ | (67,368 | ) | |
$ | (17,309 | ) |
| Change in operating assets and liabilities: | |
| | | |
| | |
| Accounts receivable | |
| 1 | | |
| - | |
| Inventories | |
| - | | |
| 2,527 | |
| Prepayment | |
| (5,093 | ) | |
| 4,990 | |
| Amount due to related parties | |
| - | | |
| 21,200 | |
| Deferred revenue | |
| (1,931 | ) | |
| - | |
| Other payables and accrued liabilities | |
| 15,684 | | |
| (7,500 | ) |
| | |
| | | |
| | |
| Net cash flows (used in)/generate from operating activities | |
| (58,707 | ) | |
| 3,908 | |
| | |
| | | |
| | |
| CASH FLOWS FROM INVESTING ACTIVITY: | |
| | | |
| | |
| Cash acquired from acquisition of subsidiaries | |
| 29,687 | | |
| - | |
| | |
| | | |
| | |
| Net cash from investing activity | |
| 29,687 | | |
| - | |
| | |
| | | |
| | |
| CASH FLOWS FROM FINANCING ACTIVITY | |
| | | |
| | |
| Advance from related parties | |
| 40,953 | | |
| - | |
| | |
| | | |
| | |
| Net cash from financing activity | |
| 40,953 | | |
| - | |
| | |
| | | |
| | |
| Effect of exchange rate changes in cash and cash equivalent | |
| 646 | | |
| - | |
| | |
| | | |
| | |
| Net change in cash and cash equivalents | |
| 12,579 | | |
| 3,908 | |
| Cash and cash equivalents, beginning of period | |
| 3,088 | | |
| 19,421 | |
| | |
| | | |
| | |
| CASH AND CASH EQUIVALENTS, END OF PERIOD | |
$ | 15,667 | | |
$ | 23,329 | |
|