v3.26.3
Intangible Assets, Net
 12 Months Ended
Jul. 31, 2026
Intangible Assets, Net [Abstract]  
INTANGIBLE ASSETS, NET

NOTE 9 — INTANGIBLE ASSETS, NET

 

As of July 31, 2026 and 2025, intangible assets, net, consist of the following:

 

    As of July 31,  
    2026     2025  
Capitalized internal-use software – in use   $ 3,042,326     $ —  
Less: accumulated amortization     (516,070 )     —  
Capitalized internal-use software – in use, net   $ 2,526,256     $    
Capitalized internal-use software – in development     1,010,581          
Intangible assets, net   $ 3,536,837     $ —  

 

Internal-use software comprises platform and related software developed by Group employees. Capitalized development costs were $4,131,713 and amortization expense was $523,707 for the year ended July 31, 2026. Amortization is included in the corresponding functional expense captions. For the year ended July 31, 2025, no internal-use software development costs were capitalized and no related amortization expense was recognized.