v3.26.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Jul. 31, 2026
Accounting Policies [Abstract]  
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED LIFE

 

Classification   Estimated useful life
Leasable equipment   5 years
Computer hardware and software   3 years
Office equipment   3 years
Outlet design fee and equipment   3 years
Application development fee   3 years
SCHEDULE OF FOREIGN EXCHANGE RATES TRANSLATION

Translation of amounts from RMB, TWD and HK$ into US$1 has been made at the following exchange rates for the respective periods:

 

   As of and for the year ended July 31, 
   2026   2025 
Year-end RMB : US$1 exchange rate   6.7546    7.1943 
Year-average RMB : US$1 exchange rate   6.9626    7.2064 
Year-end HK$ : US$1 exchange rate   7.8429    7.8494 
Year-average HK$ : US$1 exchange rate   7.8110    7.7931 
Year-end TWD : US$1 exchange rate   32.4076    29.8440 
Year-average TWD : US$1 exchange rate   31.2841    31.7670