v3.26.3
Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Jul. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Restricted Cash is Included with Cash and Cash Equivalents Restricted cash is included with cash and cash equivalents in the consolidated statements of cash flows, and a reconciliation to the balance sheets is presented in those statements.
    As of July 31,  
    2026     2025  
Cash and cash equivalents   $ 14,437,097     $ 12,208,630  
Restricted cash – current     125,812       160,620  
Restricted cash – noncurrent     497,905       —  
Cash, cash equivalents and restricted cash   $ 15,060,814     $ 12,369,250  
Schedule of Property and Equipment is Stated at Cost Less Accumulated Depreciation

Property and equipment is stated at cost less accumulated depreciation, which is computed on a straight-line basis over the estimated useful lives, as follows:

 

    Useful life
Buildings   17 – 19 years
Leasehold improvement   Lesser of useful life and lease term
Automobiles   3 – 6 years
Office and electric equipment   3 – 10 years
Schedule of Revenue by End-user Geography

Revenue by end-user geography was:

 

    For the years ended July 31,  
    2026     2025     2024  
Japan   $ 52,767,454     $ 62,892,062     $ 55,747,390  
South Korea     10,492,567       9,338,947       3,242,329  
North America     6,169,260       7,517,998       4,174,329  
Taiwan, Hong Kong and Macau     7,958,882       4,647,850       2,773,851  
Europe     2,482,756       3,050,071       1,386,754  
Other     2,638,491       2,923,865       1,099,924  
Total   $ 82,509,410     $ 90,370,793     $ 68,424,577  
Schedule of (Loss) Earnings Per Share There were no potentially dilutive securities for the years ended July 31, 2026, 2025 and 2024.

 

    For the years ended July 31,  
    2026     2025     2024  
Net (loss) income   $ (4,131,668 )   $ 3,828,563     $ 5,977,639  
Weighted-average shares – basic     62,418,382       60,000,000       60,000,000  
Weighted-average shares – diluted     62,418,382       60,000,000       60,000,000  
Basic (loss) earnings per share   $ (0.07 )   $ 0.06     $ 0.10  
Diluted (loss) earnings per share   $ (0.07 )   $ 0.06     $ 0.10  
Schedule of Revenue from Significant Customers
    For the years ended July 31,  
    2026     2025     2024  
Customer A (Game: Vivid Army)     20.20 %     30.07 %     40.26 %
Customer B (Games: Queens Blade, Strike the Blood Daybreak)     Less than 10 %     12.55 %     27.04 %
Customer C (Game: So I’m a Spider, So What? Ruler of the Labyrinth)     Less than 10 %     15.76 %     —  
Customer E (Games: Arifureta: From Commonplace to World’s Strongest – Rebellion Soul), BLACK LAGOON Heaven’s Shot, Dropkick on My Devil!! Chaos)     17.50 %     13.04 %     Less than 10 %

Accounts receivable due from significant third-party payment processing companies representing 10% or more of the Group’s accounts receivable as of July 31, 2026 and 2025 are as follows:

 

    As of July 31,  
    2026     2025  
Payment processing company I     52.7 %     65.9 %
Payment processing company II     10.9 %     Less than 10 %
Payment processing company III     10.4 %     12.7 %

  

Purchases made from significant suppliers representing 10% or more of the Group’s purchases for the years ended July 31, 2026, 2025 and 2024 are as follows:

 

    For the years ended July 31,  
    2026     2025     2024  
Supplier X     26.87 %     24.32 %     50.90 %
Supplier Y     18.78 %     25.06 %     10.36 %
Schedule of Outlines the Currency Exchange Rates

The following table outlines the currency exchange rates that were used in creating the Consolidated financial statements in this report:

 

    July 31, 2026     July 31, 2025   July 31, 2024  
    Year-end spot rate   Average rate     Year-end spot rate   Average rate   Average rate  
US$ against JPY   US$1=JPY159.1600   US$1=JPY155.7466     US$1=JPY150.6000   US$1=JPY148.6506   US$1=JPY137.7066  
US$ against RMB   US$1=RMB6.7509   US$1=RMB6.9589     US$1=RMB7.2002   US$1=RMB7.2067   US$1=RMB6.9897  
US$ against TWD   US$1=TWD32.2700   US$1=TWD31.2945     US$1=TWD29.9100   US$1=TWD31.8010   US$1=TWD30.815