v3.26.3
INCOME TAXES (Tables)
12 Months Ended
Jul. 31, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF LOSS BEFORE INCOME TAX

For the year ended July 31, 2026 and July 31, 2025, the local (United States) and foreign components of loss before income taxes were comprised of the following: 

  

Year ended

July 31, 2026

  

Year ended

July 31, 2025

 
   (Audited)   (Audited) 
Tax jurisdictions from:          
- Local  $(95,011)  $(71,699)
- Foreign, representing          
Seychelles   (1,600)   (1,600)
Hong Kong   (1,636)   (3,479)
           
Loss before income tax  $(98,247)  $(76,778)
SCHEDULE OF PROVISION FOR INCOME TAXES

The provision for income taxes from consisted of the following:

  

Year ended

July 31, 2026

  

Year ended

July 31, 2025

 
   (Audited)   (Audited) 
Current:          
- Local  $-   $- 
- Foreign   -    - 
           
Deferred:          
- Local   -    - 
- Foreign   -    - 
           
Income tax expense  $-   $- 
SCHEDULE OF EFFECTIVE AND STATUTORY RATE RECONCILIATION

The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. The following table summarizes a reconciliation of the Company’s income taxes expenses:

 

  

Year ended

July 31, 2026

  

Year ended

July 31, 2025

 
   (Audited)   (Audited) 
Computed expected expenses   21%   21%
Effect of foreign tax rate difference   -%   -%
Valuation allowances   21%   21%
Others   -%   -%
Effective tax rate   0%   0%

 

  

Year ended

July 31, 2026

  

Year ended

July 31, 2025

 
   (Audited)   (Audited) 
Statutory federal income tax rate   21%   21%
Computed expected expenses  $20,631   $16,123 
Effect of foreign tax rate difference   -    - 
Valuation allowances   (20,631)   (16,123)
Others   -    - 
Total income tax expense  $-   $-