v3.26.1
INCOME TAX (Tables)
8 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF COMPONENTS OF LOSS FROM OPERATION BEFORE INCOME TAX

The following table summarizes the components of loss from operation before income tax of the Company for each of the periods:

 

   2026   2025   2024 
   Eight Months Ended
March 31,
   Twelve Months Ended
July 31,
 
   2026   2025   2024 
Tax jurisdictions from:               
- Local  $(38,112)  $(33,121)  $(42,275)
- Foreign, representing:               
Cayman Island   (6,085)   -    - 
Hong Kong   (14)   -    - 
Malaysia   (23,157)   -    - 
Loss before income taxes  $(67,368)  $(33,121)  $(42,275)
SCHEDULE OF COMPONENTS OF AGGREGATE DEFERRED TAX ASSETS

The following table sets forth the significant components of the aggregate deferred tax assets of the Company for each of the periods:

 

   2026   2025   2024 
   Eight Months Ended
March 31,
   Twelve Months Ended
July 31,
 
   2026   2025   2024 
Deferred tax assets:               
                
Net operating loss carryforwards               
- United States of America  $8,004   $6,955   $8,878 
- Cayman Island   -    -    - 
- Hong Kong   -    -    - 
- Malaysia   5,558    -    - 
Less: valuation allowance   (13,562)   (6,955)   (8,878)
Loss before income taxes  $-   $-   $-