Condensed Financial Information of the Parent Company

6 Months Ended

8 Months Ended

Apr. 30, 2026

Jun. 30, 2025

Condensed Financial Information of the Parent Company [Abstract]

CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY

19.

CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY

Pursuant to the requirements of Rule 12-04(a), 5-04(c) and 4-08(e)(3) of Regulation S-X, the condensed financial information of the parent company shall be filed when the restricted net assets of consolidated subsidiaries exceed 25 percent of consolidated net assets as of the end of the most recently completed fiscal year. The Company performed a test on the restricted net assets of consolidated subsidiaries in accordance with such requirement and concluded that it was applicable to the Company as the restricted net assets of the Company’s PRC subsidiaries exceeded 25% of the consolidated net assets of the Company. Therefore, the condensed financial statements for the parent company are included herein.

For purposes of the above test, restricted net assets of consolidated subsidiaries shall mean that amount of the Company’s proportionate share of net assets of consolidated subsidiaries (after intercompany eliminations) which as of the end of the most recent fiscal year may not be transferred to the parent company by subsidiaries in the form of loans, advances or cash dividends without the consent of a third party.

The condensed financial information of the parent company has been prepared using the same accounting policies as set out in the Company’s consolidated financial statements except that the parent company used the equity method to account for investment in its subsidiaries. Such investment is presented on the condensed balance sheets as “Investment in subsidiaries” and the respective profit or loss as “Equity in earnings of subsidiaries” on the condensed statements of income.

The footnote disclosures contain supplemental information relating to the operations of the Company and, as such, these statements should be read in conjunction with the notes to the unaudited consolidated financial statements of the Company. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S GAAP have been condensed or omitted.

The Company did not pay any dividend for the periods presented. As of April 30, 2026 and October 31,2025, there were no material contingencies, significant provisions for long-term obligations, or guarantees of the Company, except for those which have been separately disclosed in the consolidated financial statements, if any.

CONDENSED BALANCE SHEET

		April 30, 2026				October 31, 2025
		US$				US$
ASSETS
Current assets
Cash and cash equivalents			289				291
Other receivable			4,961				5,004
Total current assets			5,250				5,295
Investment in unconsolidated subsidiaries			13,599,059				12,481,495
Total assets			13,604,309				12,486,790
LIABILITIES
Current liabilities
Other payables			178,476				180,000
Due to related parties			52,239				23,003
Contract liability			198,528				-
Total current liabilities			429,243				203,003
Total liabilities			429,243				203,003
Total shareholders’ equity			13,175,066				12,283,787
Total liabilities and shareholders’ equity			13,604,309				12,486,790

CONDENSED STATEMENT OF INCOME AND COMPREHENSIVE INCOME

		For The Six Months Ended April 30,
		2026				2025
		US$				US$
Revenues			—				—
Operating expenses
General and administrative			—				—
Loss from operations			—				—
Equity method income			610,432				165,925
Interest expense			—				—
Income before income taxes			610,432				165,925
Income tax expense			—				—
Net income			610,432				165,925
Other comprehensive income/(loss)
Foreign currency translation difference			280,847				(108,280	)
Total comprehensive income			891,279				57,645

CONDENSED STATEMENT OF CASH FLOWS

		For The Six Months Ended April 30,
		2026				2025
		US$				US$
Cash Flows from Operating Activities:
Net income			610,432				165,925
Foreign exchange (gain) loss			(1,479	)
Equity method income			(836,717	)			(165,925	)
Advances from customers			198,528				-
Due to related parties			29,236				-
Net cash used in operating activities			-				-
Investments in subsidiary			-				-
Net cash provided by investing activities			-				-
Proceeds from issuance of common stock			-				-
Net cash provided by financing activities			-				-
Net decrease in cash and cash equivalents			-				-
Cash and cash equivalents, beginning of year			291				-
Effect of exchange rate changes on cash and cash equivalents			(2	)			-
Cash and cash equivalents, end of year			289				-

19.	Parent company balance sheets

Condensed financial information of the parent company

Pursuant to the requirements of Rule 12-04(a), 5-04(c) and 4-08(e)(3) of Regulation S-X, the financial information of the parent company shall be filed when the restricted net assets of consolidated subsidiaries exceed 25 percent of consolidated net assets as of the end of the most recently completed fiscal year. The Company performed a test on the restricted net assets of consolidated subsidiaries in accordance with such requirements and concluded that it was applicable to the Company as the restricted net assets of the Company’s subsidiaries exceeded 25% of the consolidated net assets of the Company. Therefore, the financial statements for the parent company are included herein.

For purposes of the above test, restricted net assets of consolidated subsidiaries shall mean that amount of the Company’s proportionate share of net assets of consolidated subsidiaries (after intercompany eliminations) which as of the end of the most recent fiscal year may not be transferred to the parent company by subsidiaries in the form of loans, advances or cash dividends without the consent of a third party.

The financial information of the parent company has been prepared using the same accounting policies as set out in the Company’s consolidated financial statements except that the parent company used the equity method to account for investment in its subsidiaries. Such investment is presented on the balance sheets as “Investment in subsidiaries” and the respective profit or loss as “Equity method income” on the statements of operations and comprehensive loss.

The footnote disclosures contain supplemental information relating to the operations of the Company and, as such, these statements should be read in conjunction with the notes to the consolidated financial statements of the Company. Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S GAAP have been or omitted.

As of October 31, 2025 and 2024, there were no material contingencies, significant provisions for long-term obligations, or guarantees of the Company, except for those which have been separately disclosed in the consolidated financial statements, if any.

CONDENSED BALANCE SHEET

		October 31, 2025				October 31, 2024
		US$				US$
ASSETS
Current assets
Cash and cash equivalents			291				-
Other receivable			5,004				-
Total current assets			5,295				-
Investment in unconsolidated subsidiaries			12,481,495				7,953,227
Total assets			12,486,790				7,953,227
LIABILITIES
Current liabilities
Other payables			180,000				-
Due to related parties			23,003
Total current liabilities			203,003				-
Total liabilities			203,003				-
Total shareholders’ equity			12,283,787				7,953,227
Total liabilities and shareholders’ equity			12,486,790				7,953,227

CONDENSED STATEMENT OF INCOME AND COMPREHENSIVE INCOME

		October 31, 2025				October 31, 2024				October 31, 2023
		US$				US$				US$
Revenues			—				—				—
Operating expenses
General and administrative			(200,463	)			—				—
Loss from operations			(200,463	)			—				—
Equity method income			200,527				1,813,170				1,909,271
Interest expense			1,962				—				—
Income before income taxes			2,026				1,813,170				1,909,271
Income tax expense			—				—				—
Net income			2,026				1,813,170				1,909,271
Other comprehensive loss
Foreign currency translation difference			52,666				36,714				(39,443	)
Total comprehensive income			54,692				1,849,884				1,869,828

CONDENSED STATEMENT OF CASH FLOWS

		October 31, 2025				October 31, 2024				October 31, 2023
		US$				US$				US$
Cash Flows from Operating Activities:
Net income			2,026				1,813,170				1,909,271
Equity method income			(253,193	)			(1,849,884	)			(1,869,828	)
Other receivables			(5,004	)			-				-
Other payables			180,000				-				-
Due to related parties			23,003				-				-
Net cash used in operating activities			(53,168	)			(36,714	)			39,443
Investments in subsidiary			(4,275,075	)			(787,266	)			-
Net cash provided by investing activities			(4,275,075	)			(787,266	)			-
Proceeds from issuance of common stock			4,275,868				787,266				-
Net cash provided by financing activities			4,275,868				787,266				-
Net decrease in cash and cash equivalents			(52,375	)			(36,714	)			39,443
Cash and cash equivalents, beginning of year			-				-				-
Effect of exchange rate changes on cash and cash equivalents			52,666				36,714				(39,443	)
Cash and cash equivalents, end of year			291				-				-