The summarized operating results of the VIEs are as follows:

	Six Months Ended April 30, 2026		Six Months Ended April 30, 2025
Revenues, net		353,387		-
Cost of revenues		20,611		-
Gross profit		332,776		-

Operating expenses
Selling and marketing expenses		206,284		-
General and administrative expenses		37,641		-
Total operating expenses		243,925		-
Operating income		88,851		-

Other income (expense):
Other income (expense)		-		-
Interest income		21		-
Total other income (expenses)		21		-

Net income		88,872		-

As of April 30, 2026
	The parent company Park Ha		The WFOE Park Ha		The primary beneficiary of the VIEs Park Ha					Other					Consolidated
	Cayman		Investment		Jiangsu			VIEs		entities		Eliminations			Total
Cash and cash equivalents		139,306		276		21,784			37,222		429,263		—			627,851
Short term Investment		3,805,278		1,224,366		—			—		—		—			5,029,644
Receivable from the VIEs		—		—		37,576			—		92,991		(130,567	)		—
Intercompany Receivable		—		—		518,097			95,891		2,907,573		(3,521,561	)		—
Total current assets		3,944,584		1,224,642		717,304			213,431		4,335,171		(3,652,128	)		6,783,004
Investments in subsidiaries and the VIEs		3,483,557		207,842		—			—		304,659		(3,996,058	)		—
Total assets		7,428,141		1,432,484		920,295			437,757		4,890,605		(7,648,186	)		7,461,096
Payable to the VIEs		—		—		2,150			—		57,124		(59,274	)		—
Intercompany Payable		2,010,851		—		977,402			167,185		324,969		(3,480,407	)		—
Total liabilities		2,040,851		170		1,249,415			249,855		2,073,196		(3,539,681	)		2,073,806
Total shareholders’ equity		5,387,290		1,432,314		(329,120	)		187,903		2,817,408		(4,108,505	)		5,387,290
Total liabilities and shareholders’ equity		7,428,141		1,432,484		920,295			437,757		4,890,605		(7,648,186	)		7,461,096

As of October 31, 2025
	The parent company Park Ha		The WFOE Park Ha		The primary beneficiary of the VIEs Park Ha					Other						Consolidated
	Cayman		Investment		Jiangsu			VIEs		entities			Eliminations			Total
Cash and cash equivalents		2,056,270		1,403,036		100,677			97,472		130,223			—			3,787,678
Receivable from the VIEs		—		—		30,820			—		44,002			(74,822	)		—
Intercompany Receivable		—		—		486,374			2,062		2,653,362			(3,141,798	)		—
Total current assets		2,349,603		1,403,036		746,951			105,721		4,113,271			(3,216,620	)		5,501,962
Investments in subsidiaries and the VIEs		3,716,103		—		—			—		—			(3,716,103	)		—
Total assets		6,065,706		1,403,036		966,094			241,309		4,494,433			(7,217,962	)		5,952,616
Payable to the VIEs		—		—		2,062			—		(1,405	)		(657	)		—
Intercompany Payable		2,010,851		—		918,329			76,226		180,969			(3,186,375	)		—
Total liabilities		2,070,851		163		1,197,986			147,908		1,727,886			(3,187,033	)		1,957,761
Total shareholders’ equity		3,994,855		1,402,873		(231,892	)		93,401		2,766,547			(4,030,929	)		3,994,855
Total liabilities and shareholders’ equity		6,065,706		1,403,036		966,094			241,309		4,494,433			(7,217,962	)		5,952,616