v3.26.3
AMOUNT DUE TO RELATED PARTY (Tables)
12 Months Ended
Jul. 31, 2026
Amount Due To Related Party  
SCHEDULE OF DUE TO RELATED PARTIES

 

  

As of

July 31, 2026

  

As of

July 31, 2025

 
   (Audited)   (Audited) 
Hsieh, Chang-Chung1   93,176    93,176 
Tien Mu International Co., Ltd2   3,337    3,337 
Total amounts due to related parties   $96,513   $96,513 

 

1 Hsieh, Chang-Chung was the Chief Financial Officer (“Principal Financial Officer”, “Principal Accounting Officer”) of the Company, and the amount represents the salary expense accrued. On November 1, 2022, Mr. Hsieh resigned as Chief Financial Officer of the Company.
   
2 Tien Mu International Co., Ltd is owned by Ms. Niu Yen-Yen, the Director and Chief Executive Officer of the Company. The amount due represents general and administrative expenses paid on behalf by the related party.