| Schedule of Condensed Balance Sheet |
CONDENSED BALANCE SHEET | | | April 30, 2026 | | | October 31, 2025 | | | | | US$ | | | US$ | | | ASSETS | | | | | | | | Current assets | | | | | | | | Cash and cash equivalents | | | 289 | | | | 291 | | | Other receivable | | | 4,961 | | | | 5,004 | | | Total current assets | | | 5,250 | | | | 5,295 | | | Investment in unconsolidated subsidiaries | | | 13,599,059 | | | | 12,481,495 | | | Total assets | | | 13,604,309 | | | | 12,486,790 | | | LIABILITIES | | | | | | | | | | Current liabilities | | | | | | | | | | Other payables | | | 178,476 | | | | 180,000 | | | Due to related parties | | | 52,239 | | | | 23,003 | | | Contract liability | | | 198,528 | | | | - | | | Total current liabilities | | | 429,243 | | | | 203,003 | | | Total liabilities | | | 429,243 | | | | 203,003 | | | Total shareholders’ equity | | | 13,175,066 | | | | 12,283,787 | | | Total liabilities and shareholders’ equity | | | 13,604,309 | | | | 12,486,790 | |
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| Schedule of Condensed Statement of Income and Comprehensive Income |
CONDENSED STATEMENT OF INCOME AND COMPREHENSIVE INCOME | | | For The Six Months Ended April 30, | | | | | 2026 | | | 2025 | | | | | US$ | | | US$ | | | Revenues | | | — | | | | — | | | Operating expenses | | | | | | | | | | General and administrative | | | — | | | | — | | | Loss from operations | | | — | | | | — | | | Equity method income | | | 610,432 | | | | 165,925 | | | Interest expense | | | — | | | | — | | | Income before income taxes | | | 610,432 | | | | 165,925 | | | Income tax expense | | | — | | | | — | | | Net income | | | 610,432 | | | | 165,925 | | | Other comprehensive income/(loss) | | | | | | | | | | Foreign currency translation difference | | | 280,847 | | | | (108,280 | ) | | Total comprehensive income | | | 891,279 | | | | 57,645 | |
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| Schedule of Condensed Statement of Cash Flows |
CONDENSED STATEMENT OF CASH FLOWS | | | For The Six Months Ended April 30, | | | | | 2026 | | | 2025 | | | | | US$ | | | US$ | | | Cash Flows from Operating Activities: | | | | | | | | Net income | | | 610,432 | | | | 165,925 | | | Foreign exchange (gain) loss | | | (1,479 | ) | | | | | | Equity method income | | | (836,717 | ) | | | (165,925 | ) | | Advances from customers | | | 198,528 | | | | - | | | Due to related parties | | | 29,236 | | | | - | | | Net cash used in operating activities | | | - | | | | - | | | Investments in subsidiary | | | - | | | | - | | | Net cash provided by investing activities | | | - | | | | - | | | Proceeds from issuance of common stock | | | - | | | | - | | | Net cash provided by financing activities | | | - | | | | - | | | Net decrease in cash and cash equivalents | | | - | | | | - | | | Cash and cash equivalents, beginning of year | | | 291 | | | | - | | | Effect of exchange rate changes on cash and cash equivalents | | | (2 | ) | | | - | | | Cash and cash equivalents, end of year | | | 289 | | | | - | |
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