SEC Info - KEEMO Fashion Group Ltd. - ‘10-Q’ for 1/31/24

SEC Info℠

Home

Help

Please Sign In

KEEMO Fashion Group Ltd. – ‘10-Q’ for 1/31/24 – ‘XML’

On: Friday, 3/15/24, at 10:56am ET · For: 1/31/24 · Accession #: 1493152-24-10030 · File #: 333-267967

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/15/24  KEEMO Fashion Group Ltd.          10-Q        1/31/24   52:2.8M                                   M2 Compliance LLC/FA

Quarterly Report — Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    508K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     21K 
 3: EX-32.1     Certification -- §906 - SOA'02                      HTML     18K 
 9: R1          Cover                                               HTML     68K 
10: R2          Condensed Balance Sheets                            HTML     86K 
11: R3          Condensed Balance Sheets (Parenthetical)            HTML     25K 
12: R4          Condensed Statement of Operations and               HTML     80K 
                Comprehensive Loss (Unaudited)                                   
13: R5          Condensed Statement of Shareholders' Equity         HTML     44K 
                (Unaudited)                                                      
14: R6          Condensed Statement of Cash Flows (Unaudited)       HTML     60K 
15: R7          Organization and Business Background                HTML     20K 
16: R8          Summary of Significant Accounting Policies          HTML     45K 
17: R9          Inventories                                         HTML     22K 
18: R10         Prepayment                                          HTML     21K 
19: R11         Amount Due to A Director                            HTML     26K 
20: R12         Other Accruals                                      HTML     22K 
21: R13         Shareholders? Equity                                HTML     25K 
22: R14         Income Tax                                          HTML     36K 
23: R15         Concentrations of Risk                              HTML    100K 
24: R16         Segment Reporting                                   HTML     55K 
25: R17         Subsequent Events                                   HTML     19K 
26: R18         Summary of Significant Accounting Policies          HTML     74K 
                (Policies)                                                       
27: R19         Inventories (Tables)                                HTML     22K 
28: R20         Prepayment (Tables)                                 HTML     21K 
29: R21         Amount Due to A Director (Tables)                   HTML     20K 
30: R22         Other Accruals (Tables)                             HTML     21K 
31: R23         Income Tax (Tables)                                 HTML     30K 
32: R24         Concentrations of Risk (Tables)                     HTML     99K 
33: R25         Segment Reporting (Tables)                          HTML     49K 
34: R26         Summary of Significant Accounting Policies          HTML     39K 
                (Details Narrative)                                              
35: R27         Schedule of Inventories (Details)                   HTML     20K 
36: R28         Schedule of Prepayment (Details)                    HTML     20K 
37: R29         Schedule of Amount Due to A Director (Details)      HTML     20K 
38: R30         Amount Due to A Director (Details Narrative)        HTML     20K 
39: R31         Schedule of Other Accruals (Details)                HTML     18K 
40: R32         Shareholders? Equity (Details Narrative)            HTML     23K 
41: R33         Schedule of Loss From Operation Before Income Tax   HTML     23K 
                (Details)                                                        
42: R34         Schedule of Components of Aggregate Deferred Tax    HTML     23K 
                Assets (Details)                                                 
43: R35         Income Tax (Details Narrative)                      HTML     24K 
44: R36         Schedule of Concentration of Risk (Details)         HTML     63K 
45: R37         Concentrations of Risk (Details Narrative)          HTML     33K 
46: R38         Schedule of Segment Reporting (Details)             HTML     53K 
47: R39         Segment Reporting (Details Narrative)               HTML     17K 
49: XML         IDEA XML File -- Filing Summary                      XML     88K 
52: XML         XBRL Instance -- form10-q_htm                        XML    684K 
48: EXCEL       IDEA Workbook of Financial Report Info              XLSX     67K 
 5: EX-101.CAL  Inline XBRL Taxonomy Extension Calculation           XML     88K 
                Linkbase Document -- kfgl-20240131_cal                           
 6: EX-101.DEF  Inline XBRL Taxonomy Extension Definition Linkbase   XML    175K 
                Document -- kfgl-20240131_def                                    
 7: EX-101.LAB  Inline XBRL Taxonomy Extension Label Linkbase        XML    399K 
                Document -- kfgl-20240131_lab                                    
 8: EX-101.PRE  Inline XBRL Taxonomy Extension Presentation          XML    332K 
                Linkbase Document -- kfgl-20240131_pre                           
 4: EX-101.SCH  Inline XBRL Taxonomy Extension Schema Document --    XSD     74K 
                kfgl-20240131                                                    
50: JSON        XBRL Instance as JSON Data -- MetaLinks              223±   315K 
51: ZIP         XBRL Zipped Folder -- 0001493152-24-010030-xbrl      Zip    102K

‘XML’ — XBRL Instance — form10-q_htm

This Document is an XBRL File.

<?xml version="1.0" encoding="windows-1252"?>

<link:schemaRef xlink:href="kfgl-20240131.xsd" xlink:type="simple"/>

</entity>

</period>

</context>

</entity>

</period>

</context>

</entity>

</period>

</context>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis"> srt:DirectorMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis"> srt:DirectorMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

</entity>

</period>

</context>

</entity>

</period>

</context>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:CommonStockMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:AdditionalPaidInCapitalMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis"> us-gaap:RetainedEarningsMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:StatementGeographicalAxis"> country:US </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:StatementGeographicalAxis"> country:US </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:CustomerOneMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:SalesRevenueNetMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:CustomerOneMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:SalesRevenueNetMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:OneSupplierMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> KFGL:CostOfRevenueMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:SupplierConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:NoSupplierMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> KFGL:CostOfRevenueMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:SupplierConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:NoSupplierMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> KFGL:CostOfRevenueMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:SupplierConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:NoSupplierMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> KFGL:CostOfRevenueMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:SupplierConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:CustomerAMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:SalesRevenueNetMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:CustomerAMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:SalesRevenueNetMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:CustomerAMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:AccountsReceivableMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:CustomerAMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:AccountsReceivableMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:CustomerBMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:SalesRevenueNetMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:CustomerBMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:SalesRevenueNetMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:CustomerBMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:AccountsReceivableMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:CustomerBMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:AccountsReceivableMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:CustomerAMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:SalesRevenueNetMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:CustomerAMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:SalesRevenueNetMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:CustomerBMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:SalesRevenueNetMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:CustomerBMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:SalesRevenueNetMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:CustomerCMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:SalesRevenueNetMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:CustomerCMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:SalesRevenueNetMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:CustomerCMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:AccountsReceivableMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:CustomerCMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:AccountsReceivableMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:CustomerConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:VendorAMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> KFGL:CostOfRevenueMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:SupplierConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:VendorAMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> KFGL:CostOfRevenueMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:SupplierConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:VendorAMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:AccountsPayableMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:SupplierConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:VendorAMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:AccountsPayableMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:SupplierConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:VendorBMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> KFGL:CostOfRevenueMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:SupplierConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:VendorBMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> KFGL:CostOfRevenueMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:SupplierConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:VendorBMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:AccountsPayableMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:SupplierConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:VendorBMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> us-gaap:AccountsPayableMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:SupplierConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:VendorAMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> KFGL:CostOfRevenueMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:SupplierConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:VendorAMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> KFGL:CostOfRevenueMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:SupplierConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:VendorBMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> KFGL:CostOfRevenueMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:SupplierConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:MajorCustomersAxis"> KFGL:VendorBMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis"> KFGL:CostOfRevenueMember </xbrldi:explicitMember>

<xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis"> us-gaap:SupplierConcentrationRiskMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis"> KFGL:ApparelAndGarmentTradingBusinessMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis"> KFGL:ApparelAndGarmentTradingBusinessMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis"> KFGL:ApparelAndGarmentTradingBusinessMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis"> KFGL:ApparelAndGarmentTradingBusinessMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:StatementGeographicalAxis"> us-gaap:NonUsMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:StatementGeographicalAxis"> us-gaap:NonUsMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:StatementGeographicalAxis"> us-gaap:NonUsMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

<xbrldi:explicitMember dimension="srt:StatementGeographicalAxis"> us-gaap:NonUsMember </xbrldi:explicitMember>

</segment>

</entity>

</period>

</context>

</unit>

<measure> shares </measure>

</unit>

</unitNumerator>

<measure> shares </measure>

</unitDenominator>

</divide>

</unit>

</unit>

<measure> KFGL:Segment </measure>

</unit>

<dei:AmendmentFlag contextRef="From2023-08-01to2024-01-31" id="ixv-4792"> false </dei:AmendmentFlag>

<dei:DocumentFiscalPeriodFocus contextRef="From2023-08-01to2024-01-31" id="ixv-4793"> Q2 </dei:DocumentFiscalPeriodFocus>

<dei:CurrentFiscalYearEndDate contextRef="From2023-08-01to2024-01-31" id="ixv-4794"> --07-31 </dei:CurrentFiscalYearEndDate>

<dei:DocumentFiscalYearFocus contextRef="From2023-08-01to2024-01-31" id="ixv-4795"> 2024 </dei:DocumentFiscalYearFocus>

<dei:EntityCentralIndexKey contextRef="From2023-08-01to2024-01-31" id="ixv-4796"> 0001935033 </dei:EntityCentralIndexKey>

<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2024-01-31" id="xdx2ixbrl0048" unitRef="USD" xsi:nil="true"/>

<us-gaap:IncomeTaxExpenseBenefit contextRef="From2023-11-012024-01-31" id="xdx2ixbrl0140" unitRef="USD" xsi:nil="true"/>

<us-gaap:IncomeTaxExpenseBenefit contextRef="From2022-11-012023-01-31" id="xdx2ixbrl0141" unitRef="USD" xsi:nil="true"/>

<us-gaap:IncomeTaxExpenseBenefit contextRef="From2023-08-01to2024-01-31" id="xdx2ixbrl0142" unitRef="USD" xsi:nil="true"/>

<us-gaap:IncomeTaxExpenseBenefit contextRef="From2022-08-012023-01-31" id="xdx2ixbrl0143" unitRef="USD" xsi:nil="true"/>

<us-gaap:OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent contextRef="From2023-11-012024-01-31" id="xdx2ixbrl0150" unitRef="USD" xsi:nil="true"/>

<us-gaap:OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent contextRef="From2022-11-012023-01-31" id="xdx2ixbrl0151" unitRef="USD" xsi:nil="true"/>

<us-gaap:OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent contextRef="From2023-08-01to2024-01-31" id="xdx2ixbrl0152" unitRef="USD" xsi:nil="true"/>

<us-gaap:OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent contextRef="From2022-08-012023-01-31" id="xdx2ixbrl0153" unitRef="USD" xsi:nil="true"/>

<us-gaap:NetIncomeLoss contextRef="From2023-08-012023-10-31_us-gaap_CommonStockMember" id="xdx2ixbrl0199" unitRef="USD" xsi:nil="true"/>

<us-gaap:NetIncomeLoss contextRef="From2023-08-012023-10-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0200" unitRef="USD" xsi:nil="true"/>

<us-gaap:NetIncomeLoss contextRef="From2023-11-012024-01-31_us-gaap_CommonStockMember" id="xdx2ixbrl0211" unitRef="USD" xsi:nil="true"/>

<us-gaap:NetIncomeLoss contextRef="From2023-11-012024-01-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0212" unitRef="USD" xsi:nil="true"/>

<us-gaap:StockholdersEquity contextRef="AsOf2022-07-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0224" unitRef="USD" xsi:nil="true"/>

<us-gaap:NetIncomeLoss contextRef="From2022-08-012022-10-31_us-gaap_CommonStockMember" id="xdx2ixbrl0230" unitRef="USD" xsi:nil="true"/>

<us-gaap:NetIncomeLoss contextRef="From2022-08-012022-10-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0231" unitRef="USD" xsi:nil="true"/>

<us-gaap:StockholdersEquity contextRef="AsOf2022-10-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0236" unitRef="USD" xsi:nil="true"/>

<us-gaap:StockholdersEquity contextRef="AsOf2022-10-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0243" unitRef="USD" xsi:nil="true"/>

<us-gaap:NetIncomeLoss contextRef="From2022-11-012023-01-31_us-gaap_CommonStockMember" id="xdx2ixbrl0249" unitRef="USD" xsi:nil="true"/>

<us-gaap:NetIncomeLoss contextRef="From2022-11-012023-01-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0250" unitRef="USD" xsi:nil="true"/>

<us-gaap:StockholdersEquity contextRef="AsOf2023-01-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0255" unitRef="USD" xsi:nil="true"/>

<us-gaap:StockholdersEquity contextRef="AsOf2023-01-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0262" unitRef="USD" xsi:nil="true"/>

<us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="From2022-08-012023-01-31" id="xdx2ixbrl0278" unitRef="USD" xsi:nil="true"/>

<us-gaap:IncreaseDecreaseInPrepaidExpense contextRef="From2022-08-012023-01-31" id="xdx2ixbrl0284" unitRef="USD" xsi:nil="true"/>

<us-gaap:IncreaseDecreaseInAccountsPayable contextRef="From2023-08-01to2024-01-31" id="xdx2ixbrl0286" unitRef="USD" xsi:nil="true"/>

<us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="From2023-08-01to2024-01-31" id="xdx2ixbrl0298" unitRef="USD" xsi:nil="true"/>

<us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="From2022-08-012023-01-31" id="xdx2ixbrl0299" unitRef="USD" xsi:nil="true"/>

<us-gaap:IncomeTaxesPaidNet contextRef="From2023-08-01to2024-01-31" id="xdx2ixbrl0313" unitRef="USD" xsi:nil="true"/>

<us-gaap:IncomeTaxesPaidNet contextRef="From2022-08-012023-01-31" id="xdx2ixbrl0314" unitRef="USD" xsi:nil="true"/>

<us-gaap:InterestPaidNet contextRef="From2023-08-01to2024-01-31" id="xdx2ixbrl0316" unitRef="USD" xsi:nil="true"/>

<us-gaap:InterestPaidNet contextRef="From2022-08-012023-01-31" id="xdx2ixbrl0317" unitRef="USD" xsi:nil="true"/>

<us-gaap:DeferredTaxAssetsNet contextRef="AsOf2024-01-31" id="xdx2ixbrl0441" unitRef="USD" xsi:nil="true"/>

<us-gaap:DeferredTaxAssetsNet contextRef="AsOf2023-07-31" id="xdx2ixbrl0442" unitRef="USD" xsi:nil="true"/>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2023-11-012024-01-31_custom_CustomerAMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" id="xdx2ixbrl0454" unitRef="USD" xsi:nil="true"/>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-11-012024-01-31_custom_CustomerAMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" id="xdx2ixbrl0458" unitRef="Pure" xsi:nil="true"/>

<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2024-01-31_custom_CustomerAMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" id="xdx2ixbrl0462" unitRef="USD" xsi:nil="true"/>

<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2023-01-31_custom_CustomerAMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" id="xdx2ixbrl0464" unitRef="USD" xsi:nil="true"/>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-11-012023-01-31_custom_CustomerBMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" id="xdx2ixbrl0468" unitRef="USD" xsi:nil="true"/>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-11-012023-01-31_custom_CustomerBMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" id="xdx2ixbrl0472" unitRef="Pure" xsi:nil="true"/>

<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2024-01-31_custom_CustomerBMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" id="xdx2ixbrl0474" unitRef="USD" xsi:nil="true"/>

<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2023-01-31_custom_CustomerBMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" id="xdx2ixbrl0476" unitRef="USD" xsi:nil="true"/>

<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2024-01-31" id="xdx2ixbrl0486" unitRef="USD" xsi:nil="true"/>

<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2023-01-31" id="xdx2ixbrl0488" unitRef="USD" xsi:nil="true"/>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2023-08-012024-01-31_custom_CustomerAMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" id="xdx2ixbrl0490" unitRef="USD" xsi:nil="true"/>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-08-012024-01-31_custom_CustomerAMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" id="xdx2ixbrl0494" unitRef="Pure" xsi:nil="true"/>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-08-012023-01-31_custom_CustomerBMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" id="xdx2ixbrl0504" unitRef="USD" xsi:nil="true"/>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-08-012023-01-31_custom_CustomerBMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" id="xdx2ixbrl0508" unitRef="Pure" xsi:nil="true"/>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-08-012023-01-31_custom_CustomerCMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" id="xdx2ixbrl0516" unitRef="USD" xsi:nil="true"/>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-08-012023-01-31_custom_CustomerCMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" id="xdx2ixbrl0520" unitRef="Pure" xsi:nil="true"/>

<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2024-01-31_custom_CustomerCMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" id="xdx2ixbrl0522" unitRef="USD" xsi:nil="true"/>

<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2023-01-31_custom_CustomerCMember_us-gaap_AccountsReceivableMember_us-gaap_CustomerConcentrationRiskMember" id="xdx2ixbrl0524" unitRef="USD" xsi:nil="true"/>

<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2024-01-31" id="xdx2ixbrl0534" unitRef="USD" xsi:nil="true"/>

<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2023-01-31" id="xdx2ixbrl0536" unitRef="USD" xsi:nil="true"/>

<us-gaap:AccountsPayableTradeCurrent contextRef="AsOf2024-01-31" id="xdx2ixbrl0540" unitRef="USD" xsi:nil="true"/>

<us-gaap:CostOfRevenue contextRef="From2023-11-012024-01-31_custom_VendorAMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" id="xdx2ixbrl0546" unitRef="USD" xsi:nil="true"/>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-11-012024-01-31_custom_VendorAMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" id="xdx2ixbrl0550" unitRef="Pure" xsi:nil="true"/>

<us-gaap:AccountsPayableTradeCurrent contextRef="AsOf2024-01-31_custom_VendorAMember_us-gaap_AccountsPayableMember_us-gaap_SupplierConcentrationRiskMember" id="xdx2ixbrl0554" unitRef="USD" xsi:nil="true"/>

<us-gaap:CostOfRevenue contextRef="From2022-11-012023-01-31_custom_VendorBMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" id="xdx2ixbrl0560" unitRef="USD" xsi:nil="true"/>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-11-012023-01-31_custom_VendorBMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" id="xdx2ixbrl0564" unitRef="Pure" xsi:nil="true"/>

<us-gaap:AccountsPayableTradeCurrent contextRef="AsOf2024-01-31_custom_VendorBMember_us-gaap_AccountsPayableMember_us-gaap_SupplierConcentrationRiskMember" id="xdx2ixbrl0566" unitRef="USD" xsi:nil="true"/>

<us-gaap:AccountsPayableTradeCurrent contextRef="AsOf2023-01-31_custom_VendorBMember_us-gaap_AccountsPayableMember_us-gaap_SupplierConcentrationRiskMember" id="xdx2ixbrl0568" unitRef="USD" xsi:nil="true"/>

<us-gaap:AccountsPayableTradeCurrent contextRef="AsOf2024-01-31" id="xdx2ixbrl0578" unitRef="USD" xsi:nil="true"/>

<us-gaap:AccountsPayableTradeCurrent contextRef="AsOf2024-01-31" id="xdx2ixbrl0584" unitRef="USD" xsi:nil="true"/>

<us-gaap:CostOfRevenue contextRef="From2023-08-012024-01-31_custom_VendorAMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" id="xdx2ixbrl0590" unitRef="USD" xsi:nil="true"/>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-08-012024-01-31_custom_VendorAMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" id="xdx2ixbrl0594" unitRef="Pure" xsi:nil="true"/>

<us-gaap:CostOfRevenue contextRef="From2022-08-012023-01-31_custom_VendorBMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" id="xdx2ixbrl0604" unitRef="USD" xsi:nil="true"/>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-08-012023-01-31_custom_VendorBMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" id="xdx2ixbrl0608" unitRef="Pure" xsi:nil="true"/>

<us-gaap:AccountsPayableTradeCurrent contextRef="AsOf2024-01-31" id="xdx2ixbrl0622" unitRef="USD" xsi:nil="true"/>

<us-gaap:NumberOfReportableSegments contextRef="From2023-08-01to2024-01-31" decimals="INF" id="xdx2ixbrl0628" unitRef="Segment"> 1 </us-gaap:NumberOfReportableSegments>

<us-gaap:NumberOfReportableSegments contextRef="From2023-08-01to2024-01-31" decimals="INF" id="xdx2ixbrl0630" unitRef="Segment"> 1 </us-gaap:NumberOfReportableSegments>

<KFGL:CapitalExpenditure contextRef="AsOf2024-01-31_custom_ApparelAndGarmentTradingBusinessMember" id="xdx2ixbrl0650" unitRef="USD" xsi:nil="true"/>

<KFGL:CapitalExpenditure contextRef="AsOf2024-01-31" id="xdx2ixbrl0652" unitRef="USD" xsi:nil="true"/>

<KFGL:CapitalExpenditure contextRef="AsOf2023-01-31_custom_ApparelAndGarmentTradingBusinessMember" id="xdx2ixbrl0670" unitRef="USD" xsi:nil="true"/>

<KFGL:CapitalExpenditure contextRef="AsOf2023-01-31" id="xdx2ixbrl0672" unitRef="USD" xsi:nil="true"/>

<KFGL:CapitalExpenditure contextRef="AsOf2024-01-31_us-gaap_NonUsMember" id="xdx2ixbrl0690" unitRef="USD" xsi:nil="true"/>

<KFGL:CapitalExpenditure contextRef="AsOf2024-01-31" id="xdx2ixbrl0692" unitRef="USD" xsi:nil="true"/>

<KFGL:CapitalExpenditure contextRef="AsOf2023-01-31_us-gaap_NonUsMember" id="xdx2ixbrl0710" unitRef="USD" xsi:nil="true"/>

<KFGL:CapitalExpenditure contextRef="AsOf2023-01-31" id="xdx2ixbrl0712" unitRef="USD" xsi:nil="true"/>

<dei:DocumentType contextRef="From2023-08-01to2024-01-31" id="ixv-5610"> 10-Q </dei:DocumentType>

<dei:DocumentQuarterlyReport contextRef="From2023-08-01to2024-01-31" id="ixv-5611"> true </dei:DocumentQuarterlyReport>

<dei:DocumentPeriodEndDate contextRef="From2023-08-01to2024-01-31" id="ixv-5612"> 2024-01-31 </dei:DocumentPeriodEndDate>

<dei:DocumentTransitionReport contextRef="From2023-08-01to2024-01-31" id="ixv-5613"> false </dei:DocumentTransitionReport>

<dei:EntityFileNumber contextRef="From2023-08-01to2024-01-31" id="ixv-5614"> 333-267967 </dei:EntityFileNumber>

<dei:EntityRegistrantName contextRef="From2023-08-01to2024-01-31" id="ixv-5615"> KEEMO FASHION GROUP LIMITED </dei:EntityRegistrantName>

<dei:EntityIncorporationStateCountryCode contextRef="From2023-08-01to2024-01-31" id="ixv-5616"> NV </dei:EntityIncorporationStateCountryCode>

<dei:EntityTaxIdentificationNumber contextRef="From2023-08-01to2024-01-31" id="ixv-5617"> 32-0686375 </dei:EntityTaxIdentificationNumber>

<dei:EntityAddressAddressLine1 contextRef="From2023-08-01to2024-01-31" id="ixv-5618"> 69 Wanke Boyu </dei:EntityAddressAddressLine1>

<dei:EntityAddressAddressLine2 contextRef="From2023-08-01to2024-01-31" id="ixv-5619"> Xili Liuxin 1st Rd </dei:EntityAddressAddressLine2>

<dei:EntityAddressAddressLine3 contextRef="From2023-08-01to2024-01-31" id="ixv-5620"> Nanshan District </dei:EntityAddressAddressLine3>

<dei:EntityAddressCityOrTown contextRef="From2023-08-01to2024-01-31" id="ixv-5621"> Shenzhen </dei:EntityAddressCityOrTown>

<dei:EntityAddressPostalZipCode contextRef="From2023-08-01to2024-01-31" id="ixv-5622"> 518052 </dei:EntityAddressPostalZipCode>

<dei:EntityAddressCountry contextRef="From2023-08-01to2024-01-31" id="ixv-5623"> CN </dei:EntityAddressCountry>

<dei:CityAreaCode contextRef="From2023-08-01to2024-01-31" id="ixv-5624"> +86 </dei:CityAreaCode>

<dei:LocalPhoneNumber contextRef="From2023-08-01to2024-01-31" id="ixv-5625"> 176-1282-2030 </dei:LocalPhoneNumber>

<dei:EntityCurrentReportingStatus contextRef="From2023-08-01to2024-01-31" id="ixv-5626"> Yes </dei:EntityCurrentReportingStatus>

<dei:EntityInteractiveDataCurrent contextRef="From2023-08-01to2024-01-31" id="ixv-5627"> Yes </dei:EntityInteractiveDataCurrent>

<dei:EntityFilerCategory contextRef="From2023-08-01to2024-01-31" id="ixv-5628"> Non-accelerated Filer </dei:EntityFilerCategory>

<dei:EntitySmallBusiness contextRef="From2023-08-01to2024-01-31" id="ixv-5629"> true </dei:EntitySmallBusiness>

<dei:EntityEmergingGrowthCompany contextRef="From2023-08-01to2024-01-31" id="ixv-5630"> true </dei:EntityEmergingGrowthCompany>

<dei:EntityExTransitionPeriod contextRef="From2023-08-01to2024-01-31" id="ixv-5631"> false </dei:EntityExTransitionPeriod>

<dei:EntityShellCompany contextRef="From2023-08-01to2024-01-31" id="ixv-5632"> false </dei:EntityShellCompany>

<dei:EntityCommonStockSharesOutstanding contextRef="AsOf2024-03-15" decimals="INF" id="ixv-5633" unitRef="Shares"> 5500000 </dei:EntityCommonStockSharesOutstanding>

<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2024-01-31" decimals="0" id="ixv-5634" unitRef="USD"> 12001 </us-gaap:CashAndCashEquivalentsAtCarryingValue>

<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2023-07-31" decimals="0" id="ixv-5635" unitRef="USD"> 28743 </us-gaap:CashAndCashEquivalentsAtCarryingValue>

<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2023-07-31" decimals="0" id="ixv-5636" unitRef="USD"> 6954 </us-gaap:AccountsReceivableNetCurrent>

<us-gaap:InventoryNet contextRef="AsOf2024-01-31" decimals="0" id="ixv-5637" unitRef="USD"> 2532 </us-gaap:InventoryNet>

<us-gaap:InventoryNet contextRef="AsOf2023-07-31" decimals="0" id="ixv-5638" unitRef="USD"> 3405 </us-gaap:InventoryNet>

<us-gaap:PrepaidExpenseCurrent contextRef="AsOf2024-01-31" decimals="0" id="ixv-5639" unitRef="USD"> 1686 </us-gaap:PrepaidExpenseCurrent>

<us-gaap:PrepaidExpenseCurrent contextRef="AsOf2023-07-31" decimals="0" id="ixv-5640" unitRef="USD"> 3933 </us-gaap:PrepaidExpenseCurrent>

<us-gaap:AssetsCurrent contextRef="AsOf2024-01-31" decimals="0" id="ixv-5641" unitRef="USD"> 16219 </us-gaap:AssetsCurrent>

<us-gaap:AssetsCurrent contextRef="AsOf2023-07-31" decimals="0" id="ixv-5642" unitRef="USD"> 43035 </us-gaap:AssetsCurrent>

<us-gaap:Assets contextRef="AsOf2024-01-31" decimals="0" id="ixv-5643" unitRef="USD"> 16219 </us-gaap:Assets>

<us-gaap:Assets contextRef="AsOf2023-07-31" decimals="0" id="ixv-5644" unitRef="USD"> 43035 </us-gaap:Assets>

<us-gaap:AccountsPayableCurrent contextRef="AsOf2024-01-31_srt_DirectorMember" decimals="0" id="ixv-5645" unitRef="USD"> 47716 </us-gaap:AccountsPayableCurrent>

<us-gaap:AccountsPayableCurrent contextRef="AsOf2023-07-31_srt_DirectorMember" decimals="0" id="ixv-5646" unitRef="USD"> 40405 </us-gaap:AccountsPayableCurrent>

<us-gaap:OtherAccruedLiabilitiesCurrent contextRef="AsOf2024-01-31" decimals="0" id="ixv-5647" unitRef="USD"> 3200 </us-gaap:OtherAccruedLiabilitiesCurrent>

<us-gaap:OtherAccruedLiabilitiesCurrent contextRef="AsOf2023-07-31" decimals="0" id="ixv-5648" unitRef="USD"> 9300 </us-gaap:OtherAccruedLiabilitiesCurrent>

<us-gaap:LiabilitiesCurrent contextRef="AsOf2024-01-31" decimals="0" id="ixv-5649" unitRef="USD"> 50916 </us-gaap:LiabilitiesCurrent>

<us-gaap:LiabilitiesCurrent contextRef="AsOf2023-07-31" decimals="0" id="ixv-5650" unitRef="USD"> 49705 </us-gaap:LiabilitiesCurrent>

<us-gaap:Liabilities contextRef="AsOf2024-01-31" decimals="0" id="ixv-5651" unitRef="USD"> 50916 </us-gaap:Liabilities>

<us-gaap:Liabilities contextRef="AsOf2023-07-31" decimals="0" id="ixv-5652" unitRef="USD"> 49705 </us-gaap:Liabilities>

<us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2024-01-31" decimals="INF" id="ixv-5653" unitRef="USDPShares"> 0.001 </us-gaap:CommonStockParOrStatedValuePerShare>

<us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2023-07-31" decimals="INF" id="ixv-5654" unitRef="USDPShares"> 0.001 </us-gaap:CommonStockParOrStatedValuePerShare>

<us-gaap:CommonStockSharesAuthorized contextRef="AsOf2024-01-31" decimals="INF" id="ixv-5655" unitRef="Shares"> 75000000 </us-gaap:CommonStockSharesAuthorized>

<us-gaap:CommonStockSharesAuthorized contextRef="AsOf2023-07-31" decimals="INF" id="ixv-5656" unitRef="Shares"> 75000000 </us-gaap:CommonStockSharesAuthorized>

<us-gaap:CommonStockSharesIssued contextRef="AsOf2024-01-31" decimals="INF" id="ixv-5657" unitRef="Shares"> 5500000 </us-gaap:CommonStockSharesIssued>

<us-gaap:CommonStockSharesOutstanding contextRef="AsOf2024-01-31" decimals="INF" id="ixv-5658" unitRef="Shares"> 5500000 </us-gaap:CommonStockSharesOutstanding>

<us-gaap:CommonStockSharesIssued contextRef="AsOf2023-07-31" decimals="INF" id="ixv-5659" unitRef="Shares"> 5500000 </us-gaap:CommonStockSharesIssued>

<us-gaap:CommonStockSharesOutstanding contextRef="AsOf2023-07-31" decimals="INF" id="ixv-5660" unitRef="Shares"> 5500000 </us-gaap:CommonStockSharesOutstanding>

<us-gaap:CommonStockValue contextRef="AsOf2024-01-31" decimals="0" id="ixv-5661" unitRef="USD"> 5500 </us-gaap:CommonStockValue>

<us-gaap:CommonStockValue contextRef="AsOf2023-07-31" decimals="0" id="ixv-5662" unitRef="USD"> 5500 </us-gaap:CommonStockValue>

<us-gaap:AdditionalPaidInCapital contextRef="AsOf2024-01-31" decimals="0" id="ixv-5663" unitRef="USD"> 26600 </us-gaap:AdditionalPaidInCapital>

<us-gaap:AdditionalPaidInCapital contextRef="AsOf2023-07-31" decimals="0" id="ixv-5664" unitRef="USD"> 26600 </us-gaap:AdditionalPaidInCapital>

<us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2024-01-31" decimals="0" id="ixv-5665" unitRef="USD"> -66797 </us-gaap:RetainedEarningsAccumulatedDeficit>

<us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2023-07-31" decimals="0" id="ixv-5666" unitRef="USD"> -38770 </us-gaap:RetainedEarningsAccumulatedDeficit>

<us-gaap:StockholdersEquity contextRef="AsOf2024-01-31" decimals="0" id="ixv-5667" unitRef="USD"> -34697 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2023-07-31" decimals="0" id="ixv-5668" unitRef="USD"> -6670 </us-gaap:StockholdersEquity>

<us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2024-01-31" decimals="0" id="ixv-5669" unitRef="USD"> 16219 </us-gaap:LiabilitiesAndStockholdersEquity>

<us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2023-07-31" decimals="0" id="ixv-5670" unitRef="USD"> 43035 </us-gaap:LiabilitiesAndStockholdersEquity>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2023-11-012024-01-31" decimals="0" id="ixv-5671" unitRef="USD"> 5100 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-11-012023-01-31" decimals="0" id="ixv-5672" unitRef="USD"> 5000 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5673" unitRef="USD"> 11616 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5674" unitRef="USD"> 5000 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:CostOfRevenue contextRef="From2023-11-012024-01-31" decimals="0" id="ixv-5675" unitRef="USD"> 2523 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2022-11-012023-01-31" decimals="0" id="ixv-5676" unitRef="USD"> 2292 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5677" unitRef="USD"> 5928 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5678" unitRef="USD"> 2292 </us-gaap:CostOfRevenue>

<us-gaap:GrossProfit contextRef="From2023-11-012024-01-31" decimals="0" id="ixv-5679" unitRef="USD"> 2577 </us-gaap:GrossProfit>

<us-gaap:GrossProfit contextRef="From2022-11-012023-01-31" decimals="0" id="ixv-5680" unitRef="USD"> 2708 </us-gaap:GrossProfit>

<us-gaap:GrossProfit contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5681" unitRef="USD"> 5688 </us-gaap:GrossProfit>

<us-gaap:GrossProfit contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5682" unitRef="USD"> 2708 </us-gaap:GrossProfit>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2023-11-012024-01-31" decimals="0" id="ixv-5683" unitRef="USD"> 4737 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2022-11-012023-01-31" decimals="0" id="ixv-5684" unitRef="USD"> 9516 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5685" unitRef="USD"> 33715 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5686" unitRef="USD"> 14461 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:OperatingIncomeLoss contextRef="From2023-11-012024-01-31" decimals="0" id="ixv-5687" unitRef="USD"> -2160 </us-gaap:OperatingIncomeLoss>

<us-gaap:OperatingIncomeLoss contextRef="From2022-11-012023-01-31" decimals="0" id="ixv-5688" unitRef="USD"> -6808 </us-gaap:OperatingIncomeLoss>

<us-gaap:OperatingIncomeLoss contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5689" unitRef="USD"> -28027 </us-gaap:OperatingIncomeLoss>

<us-gaap:OperatingIncomeLoss contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5690" unitRef="USD"> -11753 </us-gaap:OperatingIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2023-11-012024-01-31" decimals="0" id="ixv-5691" unitRef="USD"> -2160 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2022-11-012023-01-31" decimals="0" id="ixv-5692" unitRef="USD"> -6808 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5693" unitRef="USD"> -28027 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5694" unitRef="USD"> -11753 </us-gaap:NetIncomeLoss>

<us-gaap:ComprehensiveIncomeNetOfTax contextRef="From2023-11-012024-01-31" decimals="0" id="ixv-5695" unitRef="USD"> -2160 </us-gaap:ComprehensiveIncomeNetOfTax>

<us-gaap:ComprehensiveIncomeNetOfTax contextRef="From2022-11-012023-01-31" decimals="0" id="ixv-5696" unitRef="USD"> -6808 </us-gaap:ComprehensiveIncomeNetOfTax>

<us-gaap:ComprehensiveIncomeNetOfTax contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5697" unitRef="USD"> -28027 </us-gaap:ComprehensiveIncomeNetOfTax>

<us-gaap:ComprehensiveIncomeNetOfTax contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5698" unitRef="USD"> -11753 </us-gaap:ComprehensiveIncomeNetOfTax>

<us-gaap:EarningsPerShareBasic contextRef="From2023-11-012024-01-31" decimals="INF" id="ixv-5699" unitRef="USDPShares"> 0.00 </us-gaap:EarningsPerShareBasic>

<us-gaap:EarningsPerShareDiluted contextRef="From2023-11-012024-01-31" decimals="INF" id="ixv-5700" unitRef="USDPShares"> 0.00 </us-gaap:EarningsPerShareDiluted>

<us-gaap:EarningsPerShareBasic contextRef="From2022-11-012023-01-31" decimals="INF" id="ixv-5701" unitRef="USDPShares"> 0.00 </us-gaap:EarningsPerShareBasic>

<us-gaap:EarningsPerShareDiluted contextRef="From2022-11-012023-01-31" decimals="INF" id="ixv-5702" unitRef="USDPShares"> 0.00 </us-gaap:EarningsPerShareDiluted>

<us-gaap:EarningsPerShareBasic contextRef="From2023-08-01to2024-01-31" decimals="INF" id="ixv-5703" unitRef="USDPShares"> 0.00 </us-gaap:EarningsPerShareBasic>

<us-gaap:EarningsPerShareDiluted contextRef="From2023-08-01to2024-01-31" decimals="INF" id="ixv-5704" unitRef="USDPShares"> 0.00 </us-gaap:EarningsPerShareDiluted>

<us-gaap:EarningsPerShareBasic contextRef="From2022-08-012023-01-31" decimals="INF" id="ixv-5705" unitRef="USDPShares"> 0.00 </us-gaap:EarningsPerShareBasic>

<us-gaap:EarningsPerShareDiluted contextRef="From2022-08-012023-01-31" decimals="INF" id="ixv-5706" unitRef="USDPShares"> 0.00 </us-gaap:EarningsPerShareDiluted>

<us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="From2023-11-012024-01-31" decimals="INF" id="ixv-5707" unitRef="Shares"> 5500000 </us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>

<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="From2023-11-012024-01-31" decimals="INF" id="ixv-5708" unitRef="Shares"> 5500000 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>

<us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="From2022-11-012023-01-31" decimals="INF" id="ixv-5709" unitRef="Shares"> 3600000 </us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>

<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="From2022-11-012023-01-31" decimals="INF" id="ixv-5710" unitRef="Shares"> 3600000 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>

<us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="From2023-08-01to2024-01-31" decimals="INF" id="ixv-5711" unitRef="Shares"> 5500000 </us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>

<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="From2023-08-01to2024-01-31" decimals="INF" id="ixv-5712" unitRef="Shares"> 5500000 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>

<us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="From2022-08-012023-01-31" decimals="INF" id="ixv-5713" unitRef="Shares"> 3600000 </us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>

<us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding contextRef="From2022-08-012023-01-31" decimals="INF" id="ixv-5714" unitRef="Shares"> 3600000 </us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>

<us-gaap:SharesOutstanding contextRef="AsOf2023-07-31_us-gaap_CommonStockMember" decimals="INF" id="ixv-5715" unitRef="Shares"> 5500000 </us-gaap:SharesOutstanding>

<us-gaap:StockholdersEquity contextRef="AsOf2023-07-31_us-gaap_CommonStockMember" decimals="0" id="ixv-5716" unitRef="USD"> 5500 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2023-07-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="ixv-5717" unitRef="USD"> 26600 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2023-07-31_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-5718" unitRef="USD"> -38770 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2023-07-31" decimals="0" id="ixv-5719" unitRef="USD"> -6670 </us-gaap:StockholdersEquity>

<us-gaap:NetIncomeLoss contextRef="From2023-08-012023-10-31_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-5720" unitRef="USD"> -25867 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2023-08-012023-10-31" decimals="0" id="ixv-5721" unitRef="USD"> -25867 </us-gaap:NetIncomeLoss>

<us-gaap:SharesOutstanding contextRef="AsOf2023-10-31_us-gaap_CommonStockMember" decimals="INF" id="ixv-5722" unitRef="Shares"> 5500000 </us-gaap:SharesOutstanding>

<us-gaap:StockholdersEquity contextRef="AsOf2023-10-31_us-gaap_CommonStockMember" decimals="0" id="ixv-5723" unitRef="USD"> 5500 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2023-10-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="ixv-5724" unitRef="USD"> 26600 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2023-10-31_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-5725" unitRef="USD"> -64637 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2023-10-31" decimals="0" id="ixv-5726" unitRef="USD"> -32537 </us-gaap:StockholdersEquity>

<us-gaap:NetIncomeLoss contextRef="From2023-11-012024-01-31_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-5727" unitRef="USD"> -2160 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2023-11-012024-01-31" decimals="0" id="ixv-5728" unitRef="USD"> -2160 </us-gaap:NetIncomeLoss>

<us-gaap:SharesOutstanding contextRef="AsOf2024-01-31_us-gaap_CommonStockMember" decimals="INF" id="ixv-5729" unitRef="Shares"> 5500000 </us-gaap:SharesOutstanding>

<us-gaap:StockholdersEquity contextRef="AsOf2024-01-31_us-gaap_CommonStockMember" decimals="0" id="ixv-5730" unitRef="USD"> 5500 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2024-01-31_us-gaap_AdditionalPaidInCapitalMember" decimals="0" id="ixv-5731" unitRef="USD"> 26600 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2024-01-31_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-5732" unitRef="USD"> -66797 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2024-01-31" decimals="0" id="ixv-5733" unitRef="USD"> -34697 </us-gaap:StockholdersEquity>

<us-gaap:SharesOutstanding contextRef="AsOf2022-07-31_us-gaap_CommonStockMember" decimals="INF" id="ixv-5734" unitRef="Shares"> 3600000 </us-gaap:SharesOutstanding>

<us-gaap:StockholdersEquity contextRef="AsOf2022-07-31_us-gaap_CommonStockMember" decimals="0" id="ixv-5735" unitRef="USD"> 3600 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2022-07-31_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-5736" unitRef="USD"> -16574 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2022-07-31" decimals="0" id="ixv-5737" unitRef="USD"> -12974 </us-gaap:StockholdersEquity>

<us-gaap:NetIncomeLoss contextRef="From2022-08-012022-10-31_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-5738" unitRef="USD"> -4945 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2022-08-012022-10-31" decimals="0" id="ixv-5739" unitRef="USD"> -4945 </us-gaap:NetIncomeLoss>

<us-gaap:SharesOutstanding contextRef="AsOf2022-10-31_us-gaap_CommonStockMember" decimals="INF" id="ixv-5740" unitRef="Shares"> 3600000 </us-gaap:SharesOutstanding>

<us-gaap:StockholdersEquity contextRef="AsOf2022-10-31_us-gaap_CommonStockMember" decimals="0" id="ixv-5741" unitRef="USD"> 3600 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2022-10-31_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-5742" unitRef="USD"> -21519 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2022-10-31" decimals="0" id="ixv-5743" unitRef="USD"> -17919 </us-gaap:StockholdersEquity>

<us-gaap:SharesOutstanding contextRef="AsOf2022-10-31_us-gaap_CommonStockMember" decimals="INF" id="ixv-5744" unitRef="Shares"> 3600000 </us-gaap:SharesOutstanding>

<us-gaap:StockholdersEquity contextRef="AsOf2022-10-31_us-gaap_CommonStockMember" decimals="0" id="ixv-5745" unitRef="USD"> 3600 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2022-10-31_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-5746" unitRef="USD"> -21519 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2022-10-31" decimals="0" id="ixv-5747" unitRef="USD"> -17919 </us-gaap:StockholdersEquity>

<us-gaap:NetIncomeLoss contextRef="From2022-11-012023-01-31_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-5748" unitRef="USD"> -6808 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2022-11-012023-01-31" decimals="0" id="ixv-5749" unitRef="USD"> -6808 </us-gaap:NetIncomeLoss>

<us-gaap:SharesOutstanding contextRef="AsOf2023-01-31_us-gaap_CommonStockMember" decimals="INF" id="ixv-5750" unitRef="Shares"> 3600000 </us-gaap:SharesOutstanding>

<us-gaap:StockholdersEquity contextRef="AsOf2023-01-31_us-gaap_CommonStockMember" decimals="0" id="ixv-5751" unitRef="USD"> 3600 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2023-01-31_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-5752" unitRef="USD"> -28327 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2023-01-31" decimals="0" id="ixv-5753" unitRef="USD"> -24727 </us-gaap:StockholdersEquity>

<us-gaap:SharesOutstanding contextRef="AsOf2023-01-31_us-gaap_CommonStockMember" decimals="INF" id="ixv-5754" unitRef="Shares"> 3600000 </us-gaap:SharesOutstanding>

<us-gaap:StockholdersEquity contextRef="AsOf2023-01-31_us-gaap_CommonStockMember" decimals="0" id="ixv-5755" unitRef="USD"> 3600 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2023-01-31_us-gaap_RetainedEarningsMember" decimals="0" id="ixv-5756" unitRef="USD"> -28327 </us-gaap:StockholdersEquity>

<us-gaap:StockholdersEquity contextRef="AsOf2023-01-31" decimals="0" id="ixv-5757" unitRef="USD"> -24727 </us-gaap:StockholdersEquity>

<us-gaap:NetIncomeLoss contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5758" unitRef="USD"> -28027 </us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5759" unitRef="USD"> -11753 </us-gaap:NetIncomeLoss>

<us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5760" unitRef="USD"> -6954 </us-gaap:IncreaseDecreaseInAccountsReceivable>

<us-gaap:IncreaseDecreaseInInventories contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5761" unitRef="USD"> -873 </us-gaap:IncreaseDecreaseInInventories>

<us-gaap:IncreaseDecreaseInInventories contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5762" unitRef="USD"> 7118 </us-gaap:IncreaseDecreaseInInventories>

<us-gaap:IncreaseDecreaseInPrepaidExpense contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5763" unitRef="USD"> -2247 </us-gaap:IncreaseDecreaseInPrepaidExpense>

<us-gaap:IncreaseDecreaseInAccountsPayable contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5764" unitRef="USD"> 9986 </us-gaap:IncreaseDecreaseInAccountsPayable>

<us-gaap:IncreaseDecreaseInDueToOtherRelatedParties contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5765" unitRef="USD"> 7311 </us-gaap:IncreaseDecreaseInDueToOtherRelatedParties>

<us-gaap:IncreaseDecreaseInDueToOtherRelatedParties contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5766" unitRef="USD"> 4661 </us-gaap:IncreaseDecreaseInDueToOtherRelatedParties>

<us-gaap:IncreaseDecreaseInOtherAccruedLiabilities contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5767" unitRef="USD"> -6100 </us-gaap:IncreaseDecreaseInOtherAccruedLiabilities>

<us-gaap:IncreaseDecreaseInOtherAccruedLiabilities contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5768" unitRef="USD"> -950 </us-gaap:IncreaseDecreaseInOtherAccruedLiabilities>

<us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5769" unitRef="USD"> -16742 </us-gaap:NetCashProvidedByUsedInOperatingActivities>

<us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5770" unitRef="USD"> -5174 </us-gaap:NetCashProvidedByUsedInOperatingActivities>

<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5771" unitRef="USD"> -16742 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>

<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5772" unitRef="USD"> -5174 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>

<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2023-07-31" decimals="0" id="ixv-5773" unitRef="USD"> 28743 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>

<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2022-07-31" decimals="0" id="ixv-5774" unitRef="USD"> 18080 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>

<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2024-01-31" decimals="0" id="ixv-5775" unitRef="USD"> 12001 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>

<us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="AsOf2023-01-31" decimals="0" id="ixv-5776" unitRef="USD"> 12906 </us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>

<us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2321">

1. ORGANIZATION AND BUSINESS BACKGROUND KEEMO Fashion Group Limited, a Nevada corporation, (herein referred as “the Company”) was incorporated under the laws of the State of Nevada on April 22, 2022. KEEMO Fashion Group Limited is headquartered in Shenzhen, People Republic of China (herein referred as (“China”). We primarily operate in men and women apparel and garment trading business, focusing on wholesaling to distributors mainly based in China, sourcing directly from manufacturers in China. We do not maintain and operate any production and manufacturing of apparel facility or machine and equipment. The Company’s executive office is located at 69, Wanke Boyu, Xili Liuxin 1st Rd, Nanshan District, Shenzhen, Guangdong 518052, China.

</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>

<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2341">

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements for KEEMO Fashion Group Limited for the period ended January 31, 2024 are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). The Company has adopted July 31 as its fiscal year end. Going Concern For the six months ended January 31, 2024, the Company incurred a net loss of $28,027 and the current liabilities of the Company exceeded its current assets by $34,697 and has a shareholders’ deficits of $34,697. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company’s profit generating operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company expects to finance its operations primarily through cash flow from revenue and continuing financial support from a shareholder. In the event that we require additional funding to finance the growth of the Company’s current and expected future operations as well as to achieve our strategic objectives, the shareholder has indicated the intent and ability to provide additional financing. Use of Estimates Management uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported revenue and expenses during the periods reported. Actual results may differ from these estimates. Cash and Cash Equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. Inventories Inventories consisting of products available for sell, are stated at the lower of cost or market value. Cost of inventory is determined using the first-in, first-out (FIFO) method. Inventory reserve is recorded to write down the cost of inventory to the estimated market value due to slow-moving merchandise and damaged goods, which is dependent upon factors such as historical and forecasted consumer demand, and promotional environment. The Company takes ownership, risks and rewards of the products purchased. Write downs are recorded in cost of revenue in the statement of operations and comprehensive income (loss). Revenue Recognition Revenue is generated through wholesale business of men and women apparel and garment to customer. Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods and services. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods and services in the contract; (ii) determination of whether the promised goods and services are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). Under Topic 606, the Company records revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. The Company records revenue from the wholesale of goods upon the delivery of men and women apparel and garment to the customer. Cost of Revenue Cost of revenue includes the purchase cost of inventories and distribute to customers and packing materials. It includes purchasing and receiving costs, internal transfer costs, other costs of distribution network, opening and closing inventory net off discount received and return outwards in cost of revenue. Earnings Per Share The Company reports earnings per share in accordance with ASC 260 “Earnings Per Share”, which requires presentation of basic and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic earnings per share excludes dilution and is computed by dividing income available to common stockholders by the weighted average common shares outstanding during the period. Diluted earnings per share takes into account the potential dilution that could occur if securities or other contracts to issue common stock were exercised and converted into common stock. Further, if the number of common shares outstanding increases as a result of a stock dividend or stock split or decreases as a result of a reverse stock split, the computations of a basic and diluted earnings per share shall be adjusted retroactively for all periods presented to reflect that change in capital structure. The Company’s basic earnings per share is computed by dividing the net income available to holders by the weighted average number of the Company’s ordinary shares outstanding. Diluted earnings per share reflects the amount of net income available to each ordinary share outstanding during the period plus the number of additional shares that would have been outstanding if potentially dilutive securities had been issued. Income Taxes The Company accounts for income taxes using the asset and liability method prescribed by ASC 740 “Income Taxes”. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the years in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. New U.S. federal tax legislation, commonly referred to as the Tax Cuts and Jobs Act (the “U.S. Tax Reform”), was signed into law on December 22, 2017. The U.S. Tax Reform modified the U.S. Internal Revenue Code by, among other things, reducing the statutory U.S. federal corporate income tax rate from 35% to 21% for taxable years beginning after December 31, 2017; limiting and/or eliminating many business deductions; migrating the U.S. to a territorial tax system with a one-time transaction tax on a mandatory deemed repatriation of previously deferred foreign earnings of certain foreign subsidiaries; subject to certain limitations, generally eliminating U.S. corporate income tax on dividends from foreign subsidiaries; and providing for new taxes on certain foreign earnings. Taxpayers may elect to pay the one-time transition tax over eight years, or in a single lump-sum payment. Related Parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. Fair Value Measurement Accounting Standards Codification (“ASC”) 820 “Fair Value Measurements and Disclosures”, which defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. The statement clarifies that the exchange price is the price in an orderly transaction between market participants to sell the asset or transfer the liability in the market in which the reporting entity would transact for the asset or liability, that is, the principal or most advantageous market for the asset or liability. It also emphasizes that fair value is a market-based measurement, not an entity-specific measurement, and that market participant assumptions include assumptions about risk and effect of a restriction on the sale or use of an asset. This ASC establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). Recently issued and adopted accounting pronouncements In June 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments (Topic 326). ASU 2016-13 requires entities to use a forward-looking approach based on current expected credit losses (“CECL”) to estimate credit losses on certain types of financial instruments, including trade receivables. This may result in the earlier recognition of allowances for losses. ASU 2016-13 is effective for the Company beginning January 1, 2023, and early adoption is permitted. The Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have a significant impact on the Company’s financial statements.

</us-gaap:SignificantAccountingPoliciesTextBlock>

<us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2348">

Basis of Presentation The financial statements for KEEMO Fashion Group Limited for the period ended January 31, 2024 are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). The Company has adopted July 31 as its fiscal year end.

</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>

<KFGL:LiquidityPolicyTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2359">

Going Concern For the six months ended January 31, 2024, the Company incurred a net loss of $28,027 and the current liabilities of the Company exceeded its current assets by $34,697 and has a shareholders’ deficits of $34,697. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company’s profit generating operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company expects to finance its operations primarily through cash flow from revenue and continuing financial support from a shareholder. In the event that we require additional funding to finance the growth of the Company’s current and expected future operations as well as to achieve our strategic objectives, the shareholder has indicated the intent and ability to provide additional financing.

</KFGL:LiquidityPolicyTextBlock>

<us-gaap:NetIncomeLoss contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5777" unitRef="USD"> -28027 </us-gaap:NetIncomeLoss>

<KFGL:WorkingCapital contextRef="AsOf2024-01-31" decimals="0" id="ixv-5778" unitRef="USD"> 34697 </KFGL:WorkingCapital>

<us-gaap:StockholdersEquity contextRef="AsOf2024-01-31" decimals="0" id="ixv-5779" unitRef="USD"> -34697 </us-gaap:StockholdersEquity>

<us-gaap:UseOfEstimates contextRef="From2023-08-01to2024-01-31" id="ixv-2373">

Use of Estimates Management uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported revenue and expenses during the periods reported. Actual results may differ from these estimates.

</us-gaap:UseOfEstimates>

<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2384">

Cash and Cash Equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.

</us-gaap:CashAndCashEquivalentsPolicyTextBlock>

<us-gaap:InventoryPolicyTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2395">

Inventories Inventories consisting of products available for sell, are stated at the lower of cost or market value. Cost of inventory is determined using the first-in, first-out (FIFO) method. Inventory reserve is recorded to write down the cost of inventory to the estimated market value due to slow-moving merchandise and damaged goods, which is dependent upon factors such as historical and forecasted consumer demand, and promotional environment. The Company takes ownership, risks and rewards of the products purchased. Write downs are recorded in cost of revenue in the statement of operations and comprehensive income (loss).

</us-gaap:InventoryPolicyTextBlock>

<us-gaap:RevenueFromContractWithCustomerPolicyTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2415">

Revenue Recognition Revenue is generated through wholesale business of men and women apparel and garment to customer. Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods and services. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods and services in the contract; (ii) determination of whether the promised goods and services are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). Under Topic 606, the Company records revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. The Company records revenue from the wholesale of goods upon the delivery of men and women apparel and garment to the customer.

</us-gaap:RevenueFromContractWithCustomerPolicyTextBlock>

<us-gaap:CostOfSalesPolicyTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2450">

Cost of Revenue Cost of revenue includes the purchase cost of inventories and distribute to customers and packing materials. It includes purchasing and receiving costs, internal transfer costs, other costs of distribution network, opening and closing inventory net off discount received and return outwards in cost of revenue.

</us-gaap:CostOfSalesPolicyTextBlock>

<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2461">

Earnings Per Share The Company reports earnings per share in accordance with ASC 260 “Earnings Per Share”, which requires presentation of basic and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic earnings per share excludes dilution and is computed by dividing income available to common stockholders by the weighted average common shares outstanding during the period. Diluted earnings per share takes into account the potential dilution that could occur if securities or other contracts to issue common stock were exercised and converted into common stock. Further, if the number of common shares outstanding increases as a result of a stock dividend or stock split or decreases as a result of a reverse stock split, the computations of a basic and diluted earnings per share shall be adjusted retroactively for all periods presented to reflect that change in capital structure. The Company’s basic earnings per share is computed by dividing the net income available to holders by the weighted average number of the Company’s ordinary shares outstanding. Diluted earnings per share reflects the amount of net income available to each ordinary share outstanding during the period plus the number of additional shares that would have been outstanding if potentially dilutive securities had been issued.

</us-gaap:EarningsPerSharePolicyTextBlock>

<us-gaap:IncomeTaxPolicyTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2485">

Income Taxes The Company accounts for income taxes using the asset and liability method prescribed by ASC 740 “Income Taxes”. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the years in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. New U.S. federal tax legislation, commonly referred to as the Tax Cuts and Jobs Act (the “U.S. Tax Reform”), was signed into law on December 22, 2017. The U.S. Tax Reform modified the U.S. Internal Revenue Code by, among other things, reducing the statutory U.S. federal corporate income tax rate from 35% to 21% for taxable years beginning after December 31, 2017; limiting and/or eliminating many business deductions; migrating the U.S. to a territorial tax system with a one-time transaction tax on a mandatory deemed repatriation of previously deferred foreign earnings of certain foreign subsidiaries; subject to certain limitations, generally eliminating U.S. corporate income tax on dividends from foreign subsidiaries; and providing for new taxes on certain foreign earnings. Taxpayers may elect to pay the one-time transition tax over eight years, or in a single lump-sum payment.

</us-gaap:IncomeTaxPolicyTextBlock>

<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2023-08-01to2024-01-31" decimals="INF" id="ixv-5780" unitRef="Pure"> 0.21 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>

<KFGL:RelatedPartiesPolicyTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2501">

Related Parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.

</KFGL:RelatedPartiesPolicyTextBlock>

<us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2512">

Fair Value Measurement Accounting Standards Codification (“ASC”) 820 “Fair Value Measurements and Disclosures”, which defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. The statement clarifies that the exchange price is the price in an orderly transaction between market participants to sell the asset or transfer the liability in the market in which the reporting entity would transact for the asset or liability, that is, the principal or most advantageous market for the asset or liability. It also emphasizes that fair value is a market-based measurement, not an entity-specific measurement, and that market participant assumptions include assumptions about risk and effect of a restriction on the sale or use of an asset. This ASC establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below: Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).

</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>

<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2539">

Recently issued and adopted accounting pronouncements In June 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments (Topic 326). ASU 2016-13 requires entities to use a forward-looking approach based on current expected credit losses (“CECL”) to estimate credit losses on certain types of financial instruments, including trade receivables. This may result in the earlier recognition of allowances for losses. ASU 2016-13 is effective for the Company beginning January 1, 2023, and early adoption is permitted. The Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have a significant impact on the Company’s financial statements.

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>

<us-gaap:InventoryDisclosureTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2563">

3. INVENTORIES As of January 31, 2024 and July 31, 2023, the Company inventories consist of following: SCHEDULE OF INVENTORIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20240131_zQXwhkmNpmQ5" style="border-bottom: Black 1.5pt solid; text-align: center">As of January 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230731_zLfBTe1ccA5d" style="border-bottom: Black 1.5pt solid; text-align: center">As of July 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryFinishedGoods_iI_maINz4JC_zl75k6ayDJrd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1.5pt">Finished goods</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">2,532</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">3,405</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--InventoryNet_iTI_mtINz4JC_zaQnrOhFq4sg" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total inventories</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,532</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,405</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

</us-gaap:InventoryDisclosureTextBlock>

<us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2572">

SCHEDULE OF INVENTORIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20240131_zQXwhkmNpmQ5" style="border-bottom: Black 1.5pt solid; text-align: center">As of January 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230731_zLfBTe1ccA5d" style="border-bottom: Black 1.5pt solid; text-align: center">As of July 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryFinishedGoods_iI_maINz4JC_zl75k6ayDJrd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1.5pt">Finished goods</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">2,532</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">3,405</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--InventoryNet_iTI_mtINz4JC_zaQnrOhFq4sg" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total inventories</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">2,532</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,405</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>

<us-gaap:InventoryFinishedGoods contextRef="AsOf2024-01-31" decimals="0" id="ixv-5781" unitRef="USD"> 2532 </us-gaap:InventoryFinishedGoods>

<us-gaap:InventoryFinishedGoods contextRef="AsOf2023-07-31" decimals="0" id="ixv-5782" unitRef="USD"> 3405 </us-gaap:InventoryFinishedGoods>

<us-gaap:InventoryNet contextRef="AsOf2024-01-31" decimals="0" id="ixv-5783" unitRef="USD"> 2532 </us-gaap:InventoryNet>

<us-gaap:InventoryNet contextRef="AsOf2023-07-31" decimals="0" id="ixv-5784" unitRef="USD"> 3405 </us-gaap:InventoryNet>

<KFGL:PrepaymentDisclosureTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2620">

4. PREPAYMENT As of January 31, 2024 and July 31, 2023, the Company prepayment consist of following: SCHEDULE OF PREPAYMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20240131_zBPRUcI43ywa" style="border-bottom: Black 1.5pt solid; text-align: center">As of January 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230731_zzeGox62Yhuj" style="border-bottom: Black 1.5pt solid; text-align: center">As of July 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_405_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPECzImW_zhfLKD0wP90l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1.5pt">Other professional fee</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">1,686</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">3,933</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PrepaidExpenseCurrent_iTI_mtPECzImW_zx2z6n0XjbN6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total prepayment</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,686</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,933</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

</KFGL:PrepaymentDisclosureTextBlock>

<us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2629">

SCHEDULE OF PREPAYMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20240131_zBPRUcI43ywa" style="border-bottom: Black 1.5pt solid; text-align: center">As of January 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230731_zzeGox62Yhuj" style="border-bottom: Black 1.5pt solid; text-align: center">As of July 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_405_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPECzImW_zhfLKD0wP90l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1.5pt">Other professional fee</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">1,686</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">3,933</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--PrepaidExpenseCurrent_iTI_mtPECzImW_zx2z6n0XjbN6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total prepayment</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,686</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,933</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

</us-gaap:DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock>

<us-gaap:OtherPrepaidExpenseCurrent contextRef="AsOf2024-01-31" decimals="0" id="ixv-5785" unitRef="USD"> 1686 </us-gaap:OtherPrepaidExpenseCurrent>

<us-gaap:OtherPrepaidExpenseCurrent contextRef="AsOf2023-07-31" decimals="0" id="ixv-5786" unitRef="USD"> 3933 </us-gaap:OtherPrepaidExpenseCurrent>

<us-gaap:PrepaidExpenseCurrent contextRef="AsOf2024-01-31" decimals="0" id="ixv-5787" unitRef="USD"> 1686 </us-gaap:PrepaidExpenseCurrent>

<us-gaap:PrepaidExpenseCurrent contextRef="AsOf2023-07-31" decimals="0" id="ixv-5788" unitRef="USD"> 3933 </us-gaap:PrepaidExpenseCurrent>

<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2677">

5. AMOUNT DUE TO A DIRECTOR As of January 31, 2024 and July 31, 2023 the sole director of the Company advanced $47,716 and 40,405 respectively to the Company, which is unsecured and non-interest bearing with no fixed terms of repayment. SCHEDULE OF AMOUNT DUE TO A DIRECTOR <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20240131_zoMcnLXweunc" style="border-bottom: Black 1.5pt solid; text-align: center">As of January 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230731_zGjqvvWl07Jh" style="border-bottom: Black 1.5pt solid; text-align: center">As of July 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_408_eus-gaap--AccountsPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_z0G1vgUHKsWj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Amount due to a director</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right">47,716</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right">40,405</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Our director, Ms. Liu Lu, has not been compensated for the services.

</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>

<us-gaap:AccountsPayableCurrent contextRef="AsOf2024-01-31_srt_DirectorMember" decimals="0" id="ixv-5789" unitRef="USD"> 47716 </us-gaap:AccountsPayableCurrent>

<us-gaap:AccountsPayableCurrent contextRef="AsOf2023-07-31_srt_DirectorMember" decimals="0" id="ixv-5790" unitRef="USD"> 40405 </us-gaap:AccountsPayableCurrent>

<us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2688">

SCHEDULE OF AMOUNT DUE TO A DIRECTOR <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20240131_zoMcnLXweunc" style="border-bottom: Black 1.5pt solid; text-align: center">As of January 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230731_zGjqvvWl07Jh" style="border-bottom: Black 1.5pt solid; text-align: center">As of July 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_408_eus-gaap--AccountsPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_z0G1vgUHKsWj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Amount due to a director</td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right">47,716</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; font-weight: bold; text-align: right">40,405</td><td style="width: 1%; padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

</us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock>

<us-gaap:AccountsPayableCurrent contextRef="AsOf2024-01-31_srt_DirectorMember" decimals="0" id="ixv-5791" unitRef="USD"> 47716 </us-gaap:AccountsPayableCurrent>

<us-gaap:AccountsPayableCurrent contextRef="AsOf2023-07-31_srt_DirectorMember" decimals="0" id="ixv-5792" unitRef="USD"> 40405 </us-gaap:AccountsPayableCurrent>

<us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2730">

6. OTHER ACCRUALS As of January 31, 2024 and July 31, 2023, accrued liabilities consist of following: SCHEDULE OF OTHER ACCRUALS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20240131_z7vKGNCKqhRf" style="border-bottom: Black 1.5pt solid; text-align: center">As of January 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230731_zfzQNeZR0wvi" style="border-bottom: Black 1.5pt solid; text-align: center">As of July 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_406_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_zxrVVDolsoDl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1.5pt">Accrued expenses</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">3,200</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">9,300</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherAccruedLiabilitiesCurrent_iTI_z9qrzTP3Z2Wh" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total other accruals</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,200</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">9,300</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Accrued expenses as of January 31, 2024 and 2023 consist of accrued audit fees and other professional fee.

</us-gaap:AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock>

<us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2739">

SCHEDULE OF OTHER ACCRUALS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20240131_z7vKGNCKqhRf" style="border-bottom: Black 1.5pt solid; text-align: center">As of January 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230731_zfzQNeZR0wvi" style="border-bottom: Black 1.5pt solid; text-align: center">As of July 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_406_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_zxrVVDolsoDl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1.5pt">Accrued expenses</td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">3,200</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right">9,300</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherAccruedLiabilitiesCurrent_iTI_z9qrzTP3Z2Wh" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total other accruals</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,200</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">9,300</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

</us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock>

<us-gaap:OtherAccruedLiabilitiesCurrent contextRef="AsOf2024-01-31" decimals="0" id="ixv-5793" unitRef="USD"> 3200 </us-gaap:OtherAccruedLiabilitiesCurrent>

<us-gaap:OtherAccruedLiabilitiesCurrent contextRef="AsOf2023-07-31" decimals="0" id="ixv-5794" unitRef="USD"> 9300 </us-gaap:OtherAccruedLiabilitiesCurrent>

<us-gaap:OtherAccruedLiabilitiesCurrent contextRef="AsOf2024-01-31" decimals="0" id="ixv-5795" unitRef="USD"> 3200 </us-gaap:OtherAccruedLiabilitiesCurrent>

<us-gaap:OtherAccruedLiabilitiesCurrent contextRef="AsOf2023-07-31" decimals="0" id="ixv-5796" unitRef="USD"> 9300 </us-gaap:OtherAccruedLiabilitiesCurrent>

<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2791">

7. SHAREHOLDERS’ EQUITY As of January 31, 2024 and July 31, 2023 the Company has 5,500,000 shares of common stock issued and outstanding. During the six months ended January 31, 2024, the Company has not issued any shares. The Company has 75,000,000 shares of commons stock authorized.

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>

<us-gaap:CommonStockSharesIssued contextRef="AsOf2024-01-31" decimals="INF" id="ixv-5797" unitRef="Shares"> 5500000 </us-gaap:CommonStockSharesIssued>

<us-gaap:CommonStockSharesOutstanding contextRef="AsOf2024-01-31" decimals="INF" id="ixv-5798" unitRef="Shares"> 5500000 </us-gaap:CommonStockSharesOutstanding>

<us-gaap:CommonStockSharesIssued contextRef="AsOf2023-07-31" decimals="INF" id="ixv-5799" unitRef="Shares"> 5500000 </us-gaap:CommonStockSharesIssued>

<us-gaap:CommonStockSharesOutstanding contextRef="AsOf2023-07-31" decimals="INF" id="ixv-5800" unitRef="Shares"> 5500000 </us-gaap:CommonStockSharesOutstanding>

<us-gaap:CommonStockSharesAuthorized contextRef="AsOf2024-01-31" decimals="INF" id="ixv-5801" unitRef="Shares"> 75000000 </us-gaap:CommonStockSharesAuthorized>

<us-gaap:CommonStockSharesAuthorized contextRef="AsOf2023-07-31" decimals="INF" id="ixv-5802" unitRef="Shares"> 75000000 </us-gaap:CommonStockSharesAuthorized>

<us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2816">

8. INCOME TAX The loss from operation before income taxes of the Company for the six months ended January 31, 2024 and 2023 were comprised of the following: SCHEDULE OF LOSS FROM OPERATION BEFORE INCOME TAX <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20230801__20240131_ze3jm1FoNQPe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20220801__20230131_zYT4VGgBTmZ2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">For the six months ended January 31</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax jurisdictions from:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_maILFCOzuAZ_zEtfyMzJuhyb" style="vertical-align: bottom; background-color: White"> <td style="width: 60%">– Local</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(28,027</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(6,808</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzuAZ_zPHgtYilh1W6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Loss before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(28,027</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(6,808</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> United States of America The Tax Act reduces the U.S. statutory corporate tax rate from 35% to 21% for our tax years beginning in 2018, which resulted in the re-measurement of the federal portion of our deferred tax assets from the 35% to 21% tax rate. The Company is registered in the State of Nevada and is subject to United States of America tax law. As of January 31, 2024, the operations in the United States of America incurred $66,797 of cumulative net operating losses (NOL’s) which can be carried forward to offset future taxable income. The NOL carryforwards begin to expire in 2043, if unutilized. The Company has provided for a full valuation allowance of approximately $14,027 against the deferred tax assets on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of January 31, 2024 and July 31, 2023: SCHEDULE OF COMPONENTS OF AGGREGATE DEFERRED TAX ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20240131_z6uyMJy1X1z8" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20230731_zrOVUwYjXQ32" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">January 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">July 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsComponentsAbstract_iB_zeQsLAUrh6vk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net operating loss carryforwards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_hsrt--StatementGeographicalAxis__country--US_zPyLSE7Cmb38" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">– United States of America</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">14,027</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">8,142</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zuyBTGsz0Br3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(14,027</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(8,142</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsNet_iI_zkz9gqZszBrl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Management believes that it is more likely than not that the deferred tax assets will not be fully realizable in the future. Accordingly, the Company provided for a full valuation allowance against its deferred tax assets of $14,027 as of January 31, 2024.

</us-gaap:IncomeTaxDisclosureTextBlock>

<us-gaap:ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2823">

The loss from operation before income taxes of the Company for the six months ended January 31, 2024 and 2023 were comprised of the following: SCHEDULE OF LOSS FROM OPERATION BEFORE INCOME TAX <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20230801__20240131_ze3jm1FoNQPe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20220801__20230131_zYT4VGgBTmZ2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">For the six months ended January 31</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax jurisdictions from:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_maILFCOzuAZ_zEtfyMzJuhyb" style="vertical-align: bottom; background-color: White"> <td style="width: 60%">– Local</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(28,027</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(6,808</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzuAZ_zPHgtYilh1W6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Loss before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(28,027</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(6,808</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

</us-gaap:ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock>

<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5803" unitRef="USD"> -28027 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic>

<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5804" unitRef="USD"> -6808 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic>

<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5805" unitRef="USD"> -28027 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>

<us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5806" unitRef="USD"> -6808 </us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>

<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2023-08-01to2024-01-31" decimals="INF" id="ixv-5807" unitRef="Pure"> 0.21 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>

<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2023-08-01to2024-01-31" decimals="INF" id="ixv-5808" unitRef="Pure"> 0.21 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>

<us-gaap:OperatingLossCarryforwards contextRef="AsOf2024-01-31" decimals="0" id="ixv-5809" unitRef="USD"> 66797 </us-gaap:OperatingLossCarryforwards>

<us-gaap:OperatingLossCarryforwardsLimitationsOnUse contextRef="From2023-08-01to2024-01-31" id="ixv-5810"> The NOL carryforwards begin to expire in 2043 </us-gaap:OperatingLossCarryforwardsLimitationsOnUse>

<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2024-01-31" decimals="0" id="ixv-5811" unitRef="USD"> 14027 </us-gaap:DeferredTaxAssetsValuationAllowance>

<us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-2914">

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of January 31, 2024 and July 31, 2023: SCHEDULE OF COMPONENTS OF AGGREGATE DEFERRED TAX ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20240131_z6uyMJy1X1z8" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_495_20230731_zrOVUwYjXQ32" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">January 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">July 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsComponentsAbstract_iB_zeQsLAUrh6vk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net operating loss carryforwards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_hsrt--StatementGeographicalAxis__country--US_zPyLSE7Cmb38" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">– United States of America</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">14,027</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">8,142</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zuyBTGsz0Br3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Less: valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(14,027</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(8,142</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsNet_iI_zkz9gqZszBrl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>

<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2024-01-31_country_US" decimals="0" id="ixv-5812" unitRef="USD"> 14027 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>

<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2023-07-31_country_US" decimals="0" id="ixv-5813" unitRef="USD"> 8142 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>

<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2024-01-31" decimals="0" id="ixv-5814" unitRef="USD"> 14027 </us-gaap:DeferredTaxAssetsValuationAllowance>

<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2023-07-31" decimals="0" id="ixv-5815" unitRef="USD"> 8142 </us-gaap:DeferredTaxAssetsValuationAllowance>

<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2024-01-31" decimals="0" id="ixv-5816" unitRef="USD"> 14027 </us-gaap:DeferredTaxAssetsValuationAllowance>

<us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-3018">

9. CONCENTRATIONS OF RISK Customer Concentration For the three months ended January 31, 2024 and 2023, there was one customer who accounted for <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20231101__20240131__srt--MajorCustomersAxis__custom--CustomerOneMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zlVYRXOKD3g9" title="Concentration risk percentage"><span id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20221101__20230131__srt--MajorCustomersAxis__custom--CustomerOneMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zDLuwGHnLypd" title="Concentration risk percentage">100% of the Company’s revenues. For the three months ended January 31, 2024, the Company has no accounts receivable from the supplier. SCHEDULE OF CONCENTRATION OF RISK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="22" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the three months ended January 31</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Revenue</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Percentage of Revenue</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Accounts receivable</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20231101__20240131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z9Uy9ixnR1jj" style="width: 7%; text-align: right" title="Revenues">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20221101__20230131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zbHUUFIed539" style="width: 7%; text-align: right" title="Revenues">5,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20231101__20240131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z70gfxGx81W5" style="width: 7%; text-align: right" title="Percentage of revenues">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20221101__20230131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zwhvDC314dpa" style="width: 7%; text-align: right" title="Percentage of revenues">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--AccountsReceivableNetCurrent_iI_c20240131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z7ITcgk2iHFc" style="width: 7%; text-align: right" title="Accounts receivable, trade">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AccountsReceivableNetCurrent_iI_c20230131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zqam2sISHg5j" style="width: 7%; text-align: right" title="Accounts receivable, trade">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Customer B</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20231101__20240131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zGiHzYyZJl5f" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenues">5,100</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20221101__20230131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zoOFroqpsOed" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenues">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20231101__20240131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zhJiJVtav6x" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of revenues">100</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20221101__20230131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zoUMZhWUCzMe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of revenues">-</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--AccountsReceivableNetCurrent_iI_c20240131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z77xF5Qdvpwa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accounts receivable, trade">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_987_eus-gaap--AccountsReceivableNetCurrent_iI_c20230131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zTO4FdW92Akc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accounts receivable, trade">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20231101__20240131_zAaiHx2U5K44" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">5,100</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20221101__20230131_zrpiVeJl3Tz" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">5,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20231101__20240131_zJN9wKcbjjAf" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of revenues">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20221101__20230131_zFD6Qlhgbsjk" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of revenues">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--AccountsReceivableNetCurrent_iI_c20240131_z3q8SMDFEh48" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AccountsReceivableNetCurrent_iI_c20230131_zjlkcgWxyzNf" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the six months ended January 31, 2024 and 2023, for the customer who accounted for 10% or more of the Company’s revenues and its accounts receivable balance at period-end are presented as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="22" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the six months ended January 31</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Revenue</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Percentage of Revenue</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Accounts receivable</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20230801__20240131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zCQoSYYfsPB7" style="width: 7%; text-align: right" title="Revenues">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20220801__20230131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z8hWPjaxW8Eh" style="width: 7%; text-align: right" title="Revenues">5,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230801__20240131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zDnV6HsbDKYi" style="width: 7%; text-align: right" title="Percentage of revenues">-</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220801__20230131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZZPS1eK3Dv3" style="width: 7%; text-align: right" title="Percentage of revenues">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--AccountsReceivableNetCurrent_iI_c20240131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zAYfk3ip7HE3" style="width: 7%; text-align: right" title="Accounts receivable, trade">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AccountsReceivableNetCurrent_iI_c20230131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zK4AY0s2y66g" style="width: 7%; text-align: right" title="Accounts receivable, trade">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer B</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20230801__20240131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zEAG8nAD2oVe" style="text-align: right" title="Revenues">6,516</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20220801__20230131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zu06FEhD3aUf" style="text-align: right" title="Revenues">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230801__20240131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zIXNJyGHUWm6" style="text-align: right" title="Percentage of revenues">56</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220801__20230131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zhMSBIe4MH1e" style="text-align: right" title="Percentage of revenues">-</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--AccountsReceivableNetCurrent_iI_c20240131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z9bc7zgCuzEa" style="text-align: right" title="Accounts receivable, trade">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--AccountsReceivableNetCurrent_iI_c20230131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zRJ6THBTPWy8" style="text-align: right" title="Accounts receivable, trade">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Customer C</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20230801__20240131__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_ztnOTBFVxa73" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenues">5,100</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20220801__20230131__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zhvDPYiVLxJc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenues">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230801__20240131__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z1vGqLfAjxv9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of revenues">44</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220801__20230131__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zEEiBX0XPYkk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of revenues">-</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_987_eus-gaap--AccountsReceivableNetCurrent_iI_c20240131__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zOTignel12li" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accounts receivable, trade">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--AccountsReceivableNetCurrent_iI_c20230131__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zKLzmiAcETJi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accounts receivable, trade">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20230801__20240131_zNeacH46mhBf" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">11,616</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20220801__20230131_zem6WwTb2UUa" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">5,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230801__20240131_zaH629PTAXBe" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of revenues">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220801__20230131_zgdFQ6KJuLmd" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of revenues">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--AccountsReceivableNetCurrent_iI_c20240131_zt1KD4so6xS6" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AccountsReceivableNetCurrent_iI_c20230131_zfqPiDfaDlPb" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Supplier Concentration For the three months ended January 31, 2024, there was one supplier who accounted for <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT05TIE9GIFJJU0sgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20231101__20240131__srt--MajorCustomersAxis__custom--OneSupplierMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z4AzV1SNWQ0d" title="Concentration risk percentage">100% of the Company’s cost of revenue. For the three months ended January 31, 2024, the Company has <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT05TIE9GIFJJU0sgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_905_eus-gaap--AccountsPayableTradeCurrent_iI_pp0p0_dxL_c20240131_zgcpl5gbOib3" title="Accounts payable::XDX::-">no accounts payable from the supplier. For the three months ended January 31, 2023, there was one supplier who accounted for <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT05TIE9GIFJJU0sgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20221101__20230131__srt--MajorCustomersAxis__custom--NoSupplierMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zk1VrPM23ou9" title="Concentration risk percentage">100% of the Company’s cost of revenue. For the three months ended January 31, 2023, the Company has accounts payable of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT05TIE9GIFJJU0sgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90F_eus-gaap--AccountsPayableTradeCurrent_iI_pp0p0_c20230131_zg9V92SNdXEi" title="Accounts payable">9,986 from the supplier. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="22" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the three months ended January 31</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Cost of revenue</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Percentage of Cost of revenue</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Accounts payable</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: left">Vendor A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--CostOfRevenue_pp0p0_c20231101__20240131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zPBNVFoL4Gje" style="width: 7%; text-align: right" title="Cost of revenue">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--CostOfRevenue_pp0p0_c20221101__20230131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_ztGus6thTFnk" style="width: 7%; text-align: right" title="Cost of revenue">2,292</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20231101__20240131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z3VP2KYuRbok" style="width: 7%; text-align: right" title="Percentage of cost of revenue">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20221101__20230131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zo17kTq24BZ5" style="width: 7%; text-align: right" title="Percentage of cost of revenue">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccountsPayableTradeCurrent_iI_c20240131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zT4QxWRjn26a" style="width: 7%; text-align: right" title="Accounts payable, trade">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AccountsPayableTradeCurrent_iI_c20230131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zgCEb30OKdF8" style="width: 7%; text-align: right" title="Accounts payable, trade">9,986</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Vendor B</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--CostOfRevenue_pp0p0_c20231101__20240131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zJ8nsgtFQYw" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost of revenue">2,523</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--CostOfRevenue_pp0p0_c20221101__20230131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zlCzz5ytShd1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost of revenue">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20231101__20240131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zeJYAiVSTX03" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of cost of revenue">100</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20221101__20230131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zQRwxmpaNIVc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of cost of revenue">-</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--AccountsPayableTradeCurrent_iI_c20240131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zJiBrIXgw3Z4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accounts payable, trade">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AccountsPayableTradeCurrent_iI_c20230131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z3KjV1mURnKa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accounts payable, trade">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--CostOfRevenue_pp0p0_c20231101__20240131_zEbtk5OennH" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost of revenue">2,523</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--CostOfRevenue_pp0p0_c20221101__20230131_zBC6gOiDHqQ7" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost of revenue">2,292</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20231101__20240131_z5Yr1qEQDulb" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of cost of revenue">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20221101__20230131_z83Fn5AtKqsh" style="border-bottom: Black 2.5pt double; text-align: right" title="Concentration risk percentage">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--AccountsPayableTradeCurrent_iI_c20240131_z42PM97Rz68b" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts payable, trade">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AccountsPayableTradeCurrent_iI_c20230131_zGQulZf3A2Sa" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts payable">9,986</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the six months ended January 31, 2024, there was one supplier who accounted for <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT05TIE9GIFJJU0sgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230801__20240131__srt--MajorCustomersAxis__custom--NoSupplierMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zQ3smJs3PBL9" title="Concentration risk percentage">100% of the Company’s cost of revenue. For the six months ended January 31, 2024, the Company has <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT05TIE9GIFJJU0sgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_909_eus-gaap--AccountsPayableTradeCurrent_iI_pp0p0_dxL_c20240131_zK4u2mTspSW4" title="Accounts payable::XDX::-">no accounts payable from the supplier. For the six months ended January 31, 2023, there was one supplier who accounted for <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT05TIE9GIFJJU0sgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220801__20230131__srt--MajorCustomersAxis__custom--NoSupplierMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zqGAlpkhmnt2" title="Concentration risk percentage">100% of the Company’s cost of revenue. Foe the six months ended January 31, 2023, the Company has accounts payable of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT05TIE9GIFJJU0sgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90E_eus-gaap--AccountsPayableTradeCurrent_iI_pp0p0_c20230131_zISVND0pE6s9" title="Accounts payable">9,986 from the supplier. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="22" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the six months ended January 31</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Cost of revenue</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Percentage of Cost of revenue</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Accounts payable</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: left">Vendor A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--CostOfRevenue_pp0p0_c20230801__20240131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zAakPs0bVU3d" style="width: 7%; text-align: right" title="Cost of revenue">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--CostOfRevenue_pp0p0_c20220801__20230131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z7lUuQYymrtg" style="width: 7%; text-align: right" title="Cost of revenue">2,292</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230801__20240131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zCO1anQwz9C7" style="width: 7%; text-align: right" title="Percentage of cost of revenue">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220801__20230131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zL9OvsxND4G6" style="width: 7%; text-align: right" title="Percentage of cost of revenue">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AccountsPayableTradeCurrent_iI_c20240131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zewCSApoY8Ck" style="width: 7%; text-align: right" title="Accounts payable, trade"> -</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AccountsPayableTradeCurrent_iI_c20230131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zRPM1UtOPV92" style="width: 7%; text-align: right" title="Accounts payable, trade">9,986</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Vendor B</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_982_eus-gaap--CostOfRevenue_pp0p0_c20230801__20240131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zntJ9VRW2YOk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost of revenue">5,928</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--CostOfRevenue_pp0p0_c20220801__20230131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zv6habWaxxPl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost of revenue">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230801__20240131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_znK2MN55fAsi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of cost of revenue">100</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220801__20230131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zZ43Lg8jHjX7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of cost of revenue">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--AccountsPayableTradeCurrent_iI_c20240131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zhBg0XEgxzU3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accounts payable, trade">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AccountsPayableTradeCurrent_iI_c20230131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zZdiv47c4745" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accounts payable, trade">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--CostOfRevenue_pp0p0_c20230801__20240131_zxvEeDV4EQTc" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost of revenue">5,928</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--CostOfRevenue_pp0p0_c20220801__20230131_z8lT9dCiYUZg" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost of revenue">2,292</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230801__20240131_z030AziG3p2h" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of cost of revenue">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220801__20230131_zQoMwnVIubOf" style="border-bottom: Black 2.5pt double; text-align: right" title="Concentration risk percentage">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccountsPayableTradeCurrent_iI_c20240131_zxzicTcdYDyb" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts payable, trade">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AccountsPayableTradeCurrent_iI_c20230131_z0HXxMu7DsY7" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts payable">9,986</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

</us-gaap:ConcentrationRiskDisclosureTextBlock>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-11-012024-01-31_custom_CustomerOneMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="ixv-5817" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-11-012023-01-31_custom_CustomerOneMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="ixv-5818" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:SchedulesOfConcentrationOfRiskByRiskFactorTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-3035">

SCHEDULE OF CONCENTRATION OF RISK <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="22" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the three months ended January 31</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Revenue</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Percentage of Revenue</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Accounts receivable</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20231101__20240131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z9Uy9ixnR1jj" style="width: 7%; text-align: right" title="Revenues">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20221101__20230131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zbHUUFIed539" style="width: 7%; text-align: right" title="Revenues">5,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20231101__20240131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z70gfxGx81W5" style="width: 7%; text-align: right" title="Percentage of revenues">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20221101__20230131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zwhvDC314dpa" style="width: 7%; text-align: right" title="Percentage of revenues">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--AccountsReceivableNetCurrent_iI_c20240131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z7ITcgk2iHFc" style="width: 7%; text-align: right" title="Accounts receivable, trade">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AccountsReceivableNetCurrent_iI_c20230131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zqam2sISHg5j" style="width: 7%; text-align: right" title="Accounts receivable, trade">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Customer B</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20231101__20240131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zGiHzYyZJl5f" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenues">5,100</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20221101__20230131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zoOFroqpsOed" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenues">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20231101__20240131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zhJiJVtav6x" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of revenues">100</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20221101__20230131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zoUMZhWUCzMe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of revenues">-</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--AccountsReceivableNetCurrent_iI_c20240131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z77xF5Qdvpwa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accounts receivable, trade">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_987_eus-gaap--AccountsReceivableNetCurrent_iI_c20230131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zTO4FdW92Akc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accounts receivable, trade">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20231101__20240131_zAaiHx2U5K44" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">5,100</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20221101__20230131_zrpiVeJl3Tz" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">5,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20231101__20240131_zJN9wKcbjjAf" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of revenues">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20221101__20230131_zFD6Qlhgbsjk" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of revenues">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--AccountsReceivableNetCurrent_iI_c20240131_z3q8SMDFEh48" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AccountsReceivableNetCurrent_iI_c20230131_zjlkcgWxyzNf" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the six months ended January 31, 2024 and 2023, for the customer who accounted for 10% or more of the Company’s revenues and its accounts receivable balance at period-end are presented as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="22" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the six months ended January 31</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Revenue</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Percentage of Revenue</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Accounts receivable</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: left">Customer A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20230801__20240131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zCQoSYYfsPB7" style="width: 7%; text-align: right" title="Revenues">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20220801__20230131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z8hWPjaxW8Eh" style="width: 7%; text-align: right" title="Revenues">5,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230801__20240131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zDnV6HsbDKYi" style="width: 7%; text-align: right" title="Percentage of revenues">-</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220801__20230131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZZPS1eK3Dv3" style="width: 7%; text-align: right" title="Percentage of revenues">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--AccountsReceivableNetCurrent_iI_c20240131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zAYfk3ip7HE3" style="width: 7%; text-align: right" title="Accounts receivable, trade">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--AccountsReceivableNetCurrent_iI_c20230131__srt--MajorCustomersAxis__custom--CustomerAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zK4AY0s2y66g" style="width: 7%; text-align: right" title="Accounts receivable, trade">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer B</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20230801__20240131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zEAG8nAD2oVe" style="text-align: right" title="Revenues">6,516</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20220801__20230131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zu06FEhD3aUf" style="text-align: right" title="Revenues">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230801__20240131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zIXNJyGHUWm6" style="text-align: right" title="Percentage of revenues">56</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220801__20230131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zhMSBIe4MH1e" style="text-align: right" title="Percentage of revenues">-</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--AccountsReceivableNetCurrent_iI_c20240131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z9bc7zgCuzEa" style="text-align: right" title="Accounts receivable, trade">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--AccountsReceivableNetCurrent_iI_c20230131__srt--MajorCustomersAxis__custom--CustomerBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zRJ6THBTPWy8" style="text-align: right" title="Accounts receivable, trade">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Customer C</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20230801__20240131__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_ztnOTBFVxa73" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenues">5,100</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20220801__20230131__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zhvDPYiVLxJc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Revenues">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230801__20240131__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z1vGqLfAjxv9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of revenues">44</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_985_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220801__20230131__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zEEiBX0XPYkk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of revenues">-</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_987_eus-gaap--AccountsReceivableNetCurrent_iI_c20240131__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zOTignel12li" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accounts receivable, trade">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_98A_eus-gaap--AccountsReceivableNetCurrent_iI_c20230131__srt--MajorCustomersAxis__custom--CustomerCMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zKLzmiAcETJi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accounts receivable, trade">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20230801__20240131_zNeacH46mhBf" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">11,616</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_pp0p0_c20220801__20230131_zem6WwTb2UUa" style="border-bottom: Black 2.5pt double; text-align: right" title="Revenues">5,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230801__20240131_zaH629PTAXBe" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of revenues">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220801__20230131_zgdFQ6KJuLmd" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of revenues">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--AccountsReceivableNetCurrent_iI_c20240131_zt1KD4so6xS6" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--AccountsReceivableNetCurrent_iI_c20230131_zfqPiDfaDlPb" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Supplier Concentration For the three months ended January 31, 2024, there was one supplier who accounted for <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT05TIE9GIFJJU0sgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20231101__20240131__srt--MajorCustomersAxis__custom--OneSupplierMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z4AzV1SNWQ0d" title="Concentration risk percentage">100% of the Company’s cost of revenue. For the three months ended January 31, 2024, the Company has <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT05TIE9GIFJJU0sgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_905_eus-gaap--AccountsPayableTradeCurrent_iI_pp0p0_dxL_c20240131_zgcpl5gbOib3" title="Accounts payable::XDX::-">no accounts payable from the supplier. For the three months ended January 31, 2023, there was one supplier who accounted for <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT05TIE9GIFJJU0sgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20221101__20230131__srt--MajorCustomersAxis__custom--NoSupplierMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zk1VrPM23ou9" title="Concentration risk percentage">100% of the Company’s cost of revenue. For the three months ended January 31, 2023, the Company has accounts payable of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT05TIE9GIFJJU0sgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90F_eus-gaap--AccountsPayableTradeCurrent_iI_pp0p0_c20230131_zg9V92SNdXEi" title="Accounts payable">9,986 from the supplier. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="22" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the three months ended January 31</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Cost of revenue</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Percentage of Cost of revenue</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Accounts payable</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: left">Vendor A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--CostOfRevenue_pp0p0_c20231101__20240131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zPBNVFoL4Gje" style="width: 7%; text-align: right" title="Cost of revenue">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--CostOfRevenue_pp0p0_c20221101__20230131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_ztGus6thTFnk" style="width: 7%; text-align: right" title="Cost of revenue">2,292</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20231101__20240131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z3VP2KYuRbok" style="width: 7%; text-align: right" title="Percentage of cost of revenue">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20221101__20230131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zo17kTq24BZ5" style="width: 7%; text-align: right" title="Percentage of cost of revenue">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccountsPayableTradeCurrent_iI_c20240131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zT4QxWRjn26a" style="width: 7%; text-align: right" title="Accounts payable, trade">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--AccountsPayableTradeCurrent_iI_c20230131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zgCEb30OKdF8" style="width: 7%; text-align: right" title="Accounts payable, trade">9,986</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Vendor B</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_985_eus-gaap--CostOfRevenue_pp0p0_c20231101__20240131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zJ8nsgtFQYw" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost of revenue">2,523</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_980_eus-gaap--CostOfRevenue_pp0p0_c20221101__20230131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zlCzz5ytShd1" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost of revenue">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20231101__20240131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zeJYAiVSTX03" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of cost of revenue">100</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20221101__20230131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zQRwxmpaNIVc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of cost of revenue">-</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--AccountsPayableTradeCurrent_iI_c20240131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zJiBrIXgw3Z4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accounts payable, trade">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AccountsPayableTradeCurrent_iI_c20230131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z3KjV1mURnKa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accounts payable, trade">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--CostOfRevenue_pp0p0_c20231101__20240131_zEbtk5OennH" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost of revenue">2,523</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--CostOfRevenue_pp0p0_c20221101__20230131_zBC6gOiDHqQ7" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost of revenue">2,292</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20231101__20240131_z5Yr1qEQDulb" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of cost of revenue">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20221101__20230131_z83Fn5AtKqsh" style="border-bottom: Black 2.5pt double; text-align: right" title="Concentration risk percentage">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--AccountsPayableTradeCurrent_iI_c20240131_z42PM97Rz68b" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts payable, trade">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--AccountsPayableTradeCurrent_iI_c20230131_zGQulZf3A2Sa" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts payable">9,986</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the six months ended January 31, 2024, there was one supplier who accounted for <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT05TIE9GIFJJU0sgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_900_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230801__20240131__srt--MajorCustomersAxis__custom--NoSupplierMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zQ3smJs3PBL9" title="Concentration risk percentage">100% of the Company’s cost of revenue. For the six months ended January 31, 2024, the Company has <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT05TIE9GIFJJU0sgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_909_eus-gaap--AccountsPayableTradeCurrent_iI_pp0p0_dxL_c20240131_zK4u2mTspSW4" title="Accounts payable::XDX::-">no accounts payable from the supplier. For the six months ended January 31, 2023, there was one supplier who accounted for <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT05TIE9GIFJJU0sgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220801__20230131__srt--MajorCustomersAxis__custom--NoSupplierMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zqGAlpkhmnt2" title="Concentration risk percentage">100% of the Company’s cost of revenue. Foe the six months ended January 31, 2023, the Company has accounts payable of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTkNFTlRSQVRJT05TIE9GIFJJU0sgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_90E_eus-gaap--AccountsPayableTradeCurrent_iI_pp0p0_c20230131_zISVND0pE6s9" title="Accounts payable">9,986 from the supplier. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="22" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the six months ended January 31</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Cost of revenue</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Percentage of Cost of revenue</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Accounts payable</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: left">Vendor A</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--CostOfRevenue_pp0p0_c20230801__20240131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zAakPs0bVU3d" style="width: 7%; text-align: right" title="Cost of revenue">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--CostOfRevenue_pp0p0_c20220801__20230131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_z7lUuQYymrtg" style="width: 7%; text-align: right" title="Cost of revenue">2,292</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230801__20240131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zCO1anQwz9C7" style="width: 7%; text-align: right" title="Percentage of cost of revenue">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220801__20230131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zL9OvsxND4G6" style="width: 7%; text-align: right" title="Percentage of cost of revenue">100</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AccountsPayableTradeCurrent_iI_c20240131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zewCSApoY8Ck" style="width: 7%; text-align: right" title="Accounts payable, trade"> -</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AccountsPayableTradeCurrent_iI_c20230131__srt--MajorCustomersAxis__custom--VendorAMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zRPM1UtOPV92" style="width: 7%; text-align: right" title="Accounts payable, trade">9,986</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Vendor B</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td id="xdx_982_eus-gaap--CostOfRevenue_pp0p0_c20230801__20240131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zntJ9VRW2YOk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost of revenue">5,928</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--CostOfRevenue_pp0p0_c20220801__20230131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zv6habWaxxPl" style="border-bottom: Black 1.5pt solid; text-align: right" title="Cost of revenue">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230801__20240131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_znK2MN55fAsi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of cost of revenue">100</td><td style="padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220801__20230131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__custom--CostOfRevenueMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zZ43Lg8jHjX7" style="border-bottom: Black 1.5pt solid; text-align: right" title="Percentage of cost of revenue">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--AccountsPayableTradeCurrent_iI_c20240131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zhBg0XEgxzU3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accounts payable, trade">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--AccountsPayableTradeCurrent_iI_c20230131__srt--MajorCustomersAxis__custom--VendorBMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember_zZdiv47c4745" style="border-bottom: Black 1.5pt solid; text-align: right" title="Accounts payable, trade">-</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--CostOfRevenue_pp0p0_c20230801__20240131_zxvEeDV4EQTc" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost of revenue">5,928</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--CostOfRevenue_pp0p0_c20220801__20230131_z8lT9dCiYUZg" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost of revenue">2,292</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20230801__20240131_z030AziG3p2h" style="border-bottom: Black 2.5pt double; text-align: right" title="Percentage of cost of revenue">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_c20220801__20230131_zQoMwnVIubOf" style="border-bottom: Black 2.5pt double; text-align: right" title="Concentration risk percentage">100</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--AccountsPayableTradeCurrent_iI_c20240131_zxzicTcdYDyb" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts payable, trade">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AccountsPayableTradeCurrent_iI_c20230131_z0HXxMu7DsY7" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts payable">9,986</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

</us-gaap:SchedulesOfConcentrationOfRiskByRiskFactorTextBlock>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-11-012023-01-31_custom_CustomerAMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="0" id="ixv-5819" unitRef="USD"> 5000 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-11-012023-01-31_custom_CustomerAMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="ixv-5820" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2023-11-012024-01-31_custom_CustomerBMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="0" id="ixv-5821" unitRef="USD"> 5100 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-11-012024-01-31_custom_CustomerBMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="ixv-5822" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2023-11-012024-01-31" decimals="0" id="ixv-5823" unitRef="USD"> 5100 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-11-012023-01-31" decimals="0" id="ixv-5824" unitRef="USD"> 5000 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-11-012024-01-31" decimals="INF" id="ixv-5825" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-11-012023-01-31" decimals="INF" id="ixv-5826" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-08-012023-01-31_custom_CustomerAMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="0" id="ixv-5827" unitRef="USD"> 5000 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-08-012023-01-31_custom_CustomerAMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="ixv-5828" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2023-08-012024-01-31_custom_CustomerBMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="0" id="ixv-5829" unitRef="USD"> 6516 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-08-012024-01-31_custom_CustomerBMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="ixv-5830" unitRef="Pure"> 0.56 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2023-08-012024-01-31_custom_CustomerCMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="0" id="ixv-5831" unitRef="USD"> 5100 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-08-012024-01-31_custom_CustomerCMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" id="ixv-5832" unitRef="Pure"> 0.44 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5833" unitRef="USD"> 11616 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5834" unitRef="USD"> 5000 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-08-01to2024-01-31" decimals="INF" id="ixv-5835" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-08-012023-01-31" decimals="INF" id="ixv-5836" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-11-012024-01-31_custom_OneSupplierMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" decimals="INF" id="ixv-5837" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-11-012023-01-31_custom_NoSupplierMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" decimals="INF" id="ixv-5838" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:AccountsPayableTradeCurrent contextRef="AsOf2023-01-31" decimals="0" id="ixv-5839" unitRef="USD"> 9986 </us-gaap:AccountsPayableTradeCurrent>

<us-gaap:CostOfRevenue contextRef="From2022-11-012023-01-31_custom_VendorAMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" decimals="0" id="ixv-5840" unitRef="USD"> 2292 </us-gaap:CostOfRevenue>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-11-012023-01-31_custom_VendorAMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" decimals="INF" id="ixv-5841" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:AccountsPayableTradeCurrent contextRef="AsOf2023-01-31_custom_VendorAMember_us-gaap_AccountsPayableMember_us-gaap_SupplierConcentrationRiskMember" decimals="0" id="ixv-5842" unitRef="USD"> 9986 </us-gaap:AccountsPayableTradeCurrent>

<us-gaap:CostOfRevenue contextRef="From2023-11-012024-01-31_custom_VendorBMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" decimals="0" id="ixv-5843" unitRef="USD"> 2523 </us-gaap:CostOfRevenue>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-11-012024-01-31_custom_VendorBMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" decimals="INF" id="ixv-5844" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:CostOfRevenue contextRef="From2023-11-012024-01-31" decimals="0" id="ixv-5845" unitRef="USD"> 2523 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2022-11-012023-01-31" decimals="0" id="ixv-5846" unitRef="USD"> 2292 </us-gaap:CostOfRevenue>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-11-012024-01-31" decimals="INF" id="ixv-5847" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-11-012023-01-31" decimals="INF" id="ixv-5848" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:AccountsPayableTradeCurrent contextRef="AsOf2023-01-31" decimals="0" id="ixv-5849" unitRef="USD"> 9986 </us-gaap:AccountsPayableTradeCurrent>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-08-012024-01-31_custom_NoSupplierMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" decimals="INF" id="ixv-5850" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-08-012023-01-31_custom_NoSupplierMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" decimals="INF" id="ixv-5851" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:AccountsPayableTradeCurrent contextRef="AsOf2023-01-31" decimals="0" id="ixv-5852" unitRef="USD"> 9986 </us-gaap:AccountsPayableTradeCurrent>

<us-gaap:CostOfRevenue contextRef="From2022-08-012023-01-31_custom_VendorAMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" decimals="0" id="ixv-5853" unitRef="USD"> 2292 </us-gaap:CostOfRevenue>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-08-012023-01-31_custom_VendorAMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" decimals="INF" id="ixv-5854" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:AccountsPayableTradeCurrent contextRef="AsOf2023-01-31_custom_VendorAMember_us-gaap_AccountsPayableMember_us-gaap_SupplierConcentrationRiskMember" decimals="0" id="ixv-5855" unitRef="USD"> 9986 </us-gaap:AccountsPayableTradeCurrent>

<us-gaap:CostOfRevenue contextRef="From2023-08-012024-01-31_custom_VendorBMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" decimals="0" id="ixv-5856" unitRef="USD"> 5928 </us-gaap:CostOfRevenue>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-08-012024-01-31_custom_VendorBMember_custom_CostOfRevenueMember_us-gaap_SupplierConcentrationRiskMember" decimals="INF" id="ixv-5857" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:CostOfRevenue contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5858" unitRef="USD"> 5928 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5859" unitRef="USD"> 2292 </us-gaap:CostOfRevenue>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2023-08-01to2024-01-31" decimals="INF" id="ixv-5860" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:ConcentrationRiskPercentage1 contextRef="From2022-08-012023-01-31" decimals="INF" id="ixv-5861" unitRef="Pure"> 1 </us-gaap:ConcentrationRiskPercentage1>

<us-gaap:AccountsPayableTradeCurrent contextRef="AsOf2023-01-31" decimals="0" id="ixv-5862" unitRef="USD"> 9986 </us-gaap:AccountsPayableTradeCurrent>

<us-gaap:SegmentReportingDisclosureTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-3738">

10. SEGMENT REPORTING ASC 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. The Company has single reportable segment based on business unit, apparel and garment trading business and single reportable segment based on country, Non-United States. In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers, and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation under “Segment Reporting” due to their similar customer base and similarities in economic characteristics; nature of products and services; and procurement, manufacturing and distribution processes. SCHEDULE OF SEGMENT REPORTING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20230801__20240131__us-gaap--StatementBusinessSegmentsAxis__custom--ApparelAndGarmentTradingBusinessMember_zAywoWemzVVg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Apparel & Garment Trading Business</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230801__20240131_z2X78mG8tOYd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">For the Six Months Ended and As of January 31, 2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Apparel & Garment Trading Business</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zDLWdZr4e5bk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">11,616</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">11,616</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CostOfRevenue_iN_di_zcXpa70RrBYb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,928</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,928</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--GeneralAndAdministrativeExpense_iN_di_z2T6yfDAKaTj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">General and administrative expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(33,715</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(33,715</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OperatingIncomeLoss_zP3GKQZfdwL7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(28,027</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(28,027</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total assets</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--Assets_iI_c20240131__us-gaap--StatementBusinessSegmentsAxis__custom--ApparelAndGarmentTradingBusinessMember_zTNtm3H3pPW5" style="text-align: right" title="Total assets">16,219</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--Assets_iI_c20240131__us-gaap--StatementBusinessSegmentsAxis__custom--ApparelAndGarmentTradingBusinessMember_zNAxChg5Agfl" style="text-align: right" title="Total assets">16,219</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capital expenditure</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--CapitalExpenditure_iI_c20240131__us-gaap--StatementBusinessSegmentsAxis__custom--ApparelAndGarmentTradingBusinessMember_zfDyDJpUnn3j" style="text-align: right" title="Capital expenditure">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--CapitalExpenditure_iI_c20240131_z8nNHvSo32jj" style="text-align: right" title="Capital expenditure">-</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20220801__20230131__us-gaap--StatementBusinessSegmentsAxis__custom--ApparelAndGarmentTradingBusinessMember_zSFE6sfE85nl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Apparel & Garment Trading Business</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20220801__20230131_zpzQFWVXge3k" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">For the Six Months Ended and As of January 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Apparel & Garment Trading Business</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zLvVirI0jt8a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--CostOfRevenue_iN_di_z5ayGB0qdXNk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,292</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,292</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--GeneralAndAdministrativeExpense_iN_di_zVaLsMTubhT5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">General and administrative expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(14,461</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(14,461</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OperatingIncomeLoss_zBKMLkyJn8Sl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(11,753</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(11,753</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total assets</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--Assets_iI_c20230131__us-gaap--StatementBusinessSegmentsAxis__custom--ApparelAndGarmentTradingBusinessMember_z8jo1DcVpmPg" style="text-align: right" title="Total assets">22,528</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--Assets_iI_c20230131_zRLhqs3c4GMa" style="text-align: right" title="Total assets">22,528</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capital expenditure</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--CapitalExpenditure_iI_c20230131__us-gaap--StatementBusinessSegmentsAxis__custom--ApparelAndGarmentTradingBusinessMember_z8pT5Qnbiwbd" style="text-align: right" title="Capital expenditure">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--CapitalExpenditure_iI_c20230131_zxGr2XJFCLr5" style="text-align: right" title="Capital expenditure">-</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">By Country</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230801__20240131__srt--StatementGeographicalAxis__us-gaap--NonUsMember_z2g8wMMmqzY5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Non-United States</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230801__20240131_zcvlVWQRayq" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">For the Six Months Ended and As of January 31, 2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">By Country</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Non-United States</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zRUawbj13pWl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">11,616</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">11,616</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CostOfRevenue_iN_di_zKU1vfNjGB57" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,928</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,928</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--GeneralAndAdministrativeExpense_iN_di_zJQSllGtwzBc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">General and administrative expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(33,715</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(33,715</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingIncomeLoss_zdQYPIaZnyEl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(28,027</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(28,027</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total assets</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Assets_iI_c20240131__srt--StatementGeographicalAxis__us-gaap--NonUsMember_zOfR0JOLpAUb" style="text-align: right" title="Total assets">16,219</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--Assets_iI_c20240131_zamidadkupS3" style="text-align: right" title="Total assets">16,219</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capital expenditure</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--CapitalExpenditure_iI_c20240131__srt--StatementGeographicalAxis__us-gaap--NonUsMember_zy65kcMmHCcc" style="text-align: right" title="Capital expenditure">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--CapitalExpenditure_iI_c20240131_zTXIrV4sMekf" style="text-align: right" title="Capital expenditure">-</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">By Country</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20220801__20230131__srt--StatementGeographicalAxis__us-gaap--NonUsMember_zor0IT8eDbnb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Non-United States</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20220801__20230131_zYA8MUgeZJjj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">For the Six Months Ended and As of January 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">By Country</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Non-United States</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_z7nKti4sEX1a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CostOfRevenue_iN_di_zFyi6ZjzGAu5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,292</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,292</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--GeneralAndAdministrativeExpense_iN_di_zke788z0Sj2d" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">General and administrative expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(14,461</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(14,461</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingIncomeLoss_zKwpbxDG7wh3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(11,753</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(11,753</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total assets</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--Assets_iI_c20230131__srt--StatementGeographicalAxis__us-gaap--NonUsMember_zYOHRqu2Zkhd" style="text-align: right" title="Total assets">22,528</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--Assets_iI_c20230131_zqFJNXQLh2Je" style="text-align: right" title="Total assets">22,528</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capital expenditure</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--CapitalExpenditure_iI_c20230131__srt--StatementGeographicalAxis__us-gaap--NonUsMember_zQw9WOVRVZD6" style="text-align: right" title="Capital expenditure">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_ecustom--CapitalExpenditure_iI_c20230131_zf0kucdsqxte" style="text-align: right" title="Capital expenditure">-</td><td style="text-align: left"> </td></tr> </table>

</us-gaap:SegmentReportingDisclosureTextBlock>

<us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-3764">

SCHEDULE OF SEGMENT REPORTING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20230801__20240131__us-gaap--StatementBusinessSegmentsAxis__custom--ApparelAndGarmentTradingBusinessMember_zAywoWemzVVg" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Apparel & Garment Trading Business</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230801__20240131_z2X78mG8tOYd" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">For the Six Months Ended and As of January 31, 2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Apparel & Garment Trading Business</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zDLWdZr4e5bk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">11,616</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">11,616</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CostOfRevenue_iN_di_zcXpa70RrBYb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,928</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,928</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--GeneralAndAdministrativeExpense_iN_di_z2T6yfDAKaTj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">General and administrative expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(33,715</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(33,715</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OperatingIncomeLoss_zP3GKQZfdwL7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(28,027</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(28,027</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total assets</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--Assets_iI_c20240131__us-gaap--StatementBusinessSegmentsAxis__custom--ApparelAndGarmentTradingBusinessMember_zTNtm3H3pPW5" style="text-align: right" title="Total assets">16,219</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--Assets_iI_c20240131__us-gaap--StatementBusinessSegmentsAxis__custom--ApparelAndGarmentTradingBusinessMember_zNAxChg5Agfl" style="text-align: right" title="Total assets">16,219</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capital expenditure</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--CapitalExpenditure_iI_c20240131__us-gaap--StatementBusinessSegmentsAxis__custom--ApparelAndGarmentTradingBusinessMember_zfDyDJpUnn3j" style="text-align: right" title="Capital expenditure">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--CapitalExpenditure_iI_c20240131_z8nNHvSo32jj" style="text-align: right" title="Capital expenditure">-</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20220801__20230131__us-gaap--StatementBusinessSegmentsAxis__custom--ApparelAndGarmentTradingBusinessMember_zSFE6sfE85nl" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Apparel & Garment Trading Business</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49D_20220801__20230131_zpzQFWVXge3k" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">For the Six Months Ended and As of January 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">By Business Unit</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Apparel & Garment Trading Business</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zLvVirI0jt8a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--CostOfRevenue_iN_di_z5ayGB0qdXNk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,292</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,292</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--GeneralAndAdministrativeExpense_iN_di_zVaLsMTubhT5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">General and administrative expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(14,461</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(14,461</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--OperatingIncomeLoss_zBKMLkyJn8Sl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(11,753</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(11,753</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total assets</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--Assets_iI_c20230131__us-gaap--StatementBusinessSegmentsAxis__custom--ApparelAndGarmentTradingBusinessMember_z8jo1DcVpmPg" style="text-align: right" title="Total assets">22,528</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--Assets_iI_c20230131_zRLhqs3c4GMa" style="text-align: right" title="Total assets">22,528</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capital expenditure</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--CapitalExpenditure_iI_c20230131__us-gaap--StatementBusinessSegmentsAxis__custom--ApparelAndGarmentTradingBusinessMember_z8pT5Qnbiwbd" style="text-align: right" title="Capital expenditure">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--CapitalExpenditure_iI_c20230131_zxGr2XJFCLr5" style="text-align: right" title="Capital expenditure">-</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">By Country</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_499_20230801__20240131__srt--StatementGeographicalAxis__us-gaap--NonUsMember_z2g8wMMmqzY5" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Non-United States</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_493_20230801__20240131_zcvlVWQRayq" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">For the Six Months Ended and As of January 31, 2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">By Country</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Non-United States</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zRUawbj13pWl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">11,616</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">11,616</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CostOfRevenue_iN_di_zKU1vfNjGB57" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,928</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,928</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--GeneralAndAdministrativeExpense_iN_di_zJQSllGtwzBc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">General and administrative expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(33,715</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(33,715</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingIncomeLoss_zdQYPIaZnyEl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(28,027</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(28,027</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total assets</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Assets_iI_c20240131__srt--StatementGeographicalAxis__us-gaap--NonUsMember_zOfR0JOLpAUb" style="text-align: right" title="Total assets">16,219</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--Assets_iI_c20240131_zamidadkupS3" style="text-align: right" title="Total assets">16,219</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capital expenditure</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--CapitalExpenditure_iI_c20240131__srt--StatementGeographicalAxis__us-gaap--NonUsMember_zy65kcMmHCcc" style="text-align: right" title="Capital expenditure">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--CapitalExpenditure_iI_c20240131_zTXIrV4sMekf" style="text-align: right" title="Capital expenditure">-</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">By Country</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20220801__20230131__srt--StatementGeographicalAxis__us-gaap--NonUsMember_zor0IT8eDbnb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Non-United States</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49A_20220801__20230131_zYA8MUgeZJjj" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">For the Six Months Ended and As of January 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">By Country</td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Non-United States</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_z7nKti4sEX1a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--CostOfRevenue_iN_di_zFyi6ZjzGAu5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cost of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,292</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,292</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--GeneralAndAdministrativeExpense_iN_di_zke788z0Sj2d" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">General and administrative expenses</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(14,461</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(14,461</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--OperatingIncomeLoss_zKwpbxDG7wh3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(11,753</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(11,753</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total assets</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--Assets_iI_c20230131__srt--StatementGeographicalAxis__us-gaap--NonUsMember_zYOHRqu2Zkhd" style="text-align: right" title="Total assets">22,528</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--Assets_iI_c20230131_zqFJNXQLh2Je" style="text-align: right" title="Total assets">22,528</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Capital expenditure</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--CapitalExpenditure_iI_c20230131__srt--StatementGeographicalAxis__us-gaap--NonUsMember_zQw9WOVRVZD6" style="text-align: right" title="Capital expenditure">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_ecustom--CapitalExpenditure_iI_c20230131_zf0kucdsqxte" style="text-align: right" title="Capital expenditure">-</td><td style="text-align: left"> </td></tr> </table>

</us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2023-08-012024-01-31_custom_ApparelAndGarmentTradingBusinessMember" decimals="0" id="ixv-5863" unitRef="USD"> 11616 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5864" unitRef="USD"> 11616 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:CostOfRevenue contextRef="From2023-08-012024-01-31_custom_ApparelAndGarmentTradingBusinessMember" decimals="0" id="ixv-5865" unitRef="USD"> 5928 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5866" unitRef="USD"> 5928 </us-gaap:CostOfRevenue>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2023-08-012024-01-31_custom_ApparelAndGarmentTradingBusinessMember" decimals="0" id="ixv-5867" unitRef="USD"> 33715 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5868" unitRef="USD"> 33715 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:OperatingIncomeLoss contextRef="From2023-08-012024-01-31_custom_ApparelAndGarmentTradingBusinessMember" decimals="0" id="ixv-5869" unitRef="USD"> -28027 </us-gaap:OperatingIncomeLoss>

<us-gaap:OperatingIncomeLoss contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5870" unitRef="USD"> -28027 </us-gaap:OperatingIncomeLoss>

<us-gaap:Assets contextRef="AsOf2024-01-31_custom_ApparelAndGarmentTradingBusinessMember" decimals="0" id="ixv-5871" unitRef="USD"> 16219 </us-gaap:Assets>

<us-gaap:Assets contextRef="AsOf2024-01-31_custom_ApparelAndGarmentTradingBusinessMember" decimals="0" id="ixv-5872" unitRef="USD"> 16219 </us-gaap:Assets>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-08-012023-01-31_custom_ApparelAndGarmentTradingBusinessMember" decimals="0" id="ixv-5873" unitRef="USD"> 5000 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5874" unitRef="USD"> 5000 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:CostOfRevenue contextRef="From2022-08-012023-01-31_custom_ApparelAndGarmentTradingBusinessMember" decimals="0" id="ixv-5875" unitRef="USD"> 2292 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5876" unitRef="USD"> 2292 </us-gaap:CostOfRevenue>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2022-08-012023-01-31_custom_ApparelAndGarmentTradingBusinessMember" decimals="0" id="ixv-5877" unitRef="USD"> 14461 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5878" unitRef="USD"> 14461 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:OperatingIncomeLoss contextRef="From2022-08-012023-01-31_custom_ApparelAndGarmentTradingBusinessMember" decimals="0" id="ixv-5879" unitRef="USD"> -11753 </us-gaap:OperatingIncomeLoss>

<us-gaap:OperatingIncomeLoss contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5880" unitRef="USD"> -11753 </us-gaap:OperatingIncomeLoss>

<us-gaap:Assets contextRef="AsOf2023-01-31_custom_ApparelAndGarmentTradingBusinessMember" decimals="0" id="ixv-5881" unitRef="USD"> 22528 </us-gaap:Assets>

<us-gaap:Assets contextRef="AsOf2023-01-31" decimals="0" id="ixv-5882" unitRef="USD"> 22528 </us-gaap:Assets>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2023-08-012024-01-31_us-gaap_NonUsMember" decimals="0" id="ixv-5883" unitRef="USD"> 11616 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5884" unitRef="USD"> 11616 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:CostOfRevenue contextRef="From2023-08-012024-01-31_us-gaap_NonUsMember" decimals="0" id="ixv-5885" unitRef="USD"> 5928 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5886" unitRef="USD"> 5928 </us-gaap:CostOfRevenue>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2023-08-012024-01-31_us-gaap_NonUsMember" decimals="0" id="ixv-5887" unitRef="USD"> 33715 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5888" unitRef="USD"> 33715 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:OperatingIncomeLoss contextRef="From2023-08-012024-01-31_us-gaap_NonUsMember" decimals="0" id="ixv-5889" unitRef="USD"> -28027 </us-gaap:OperatingIncomeLoss>

<us-gaap:OperatingIncomeLoss contextRef="From2023-08-01to2024-01-31" decimals="0" id="ixv-5890" unitRef="USD"> -28027 </us-gaap:OperatingIncomeLoss>

<us-gaap:Assets contextRef="AsOf2024-01-31_us-gaap_NonUsMember" decimals="0" id="ixv-5891" unitRef="USD"> 16219 </us-gaap:Assets>

<us-gaap:Assets contextRef="AsOf2024-01-31" decimals="0" id="ixv-5892" unitRef="USD"> 16219 </us-gaap:Assets>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-08-012023-01-31_us-gaap_NonUsMember" decimals="0" id="ixv-5893" unitRef="USD"> 5000 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5894" unitRef="USD"> 5000 </us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>

<us-gaap:CostOfRevenue contextRef="From2022-08-012023-01-31_us-gaap_NonUsMember" decimals="0" id="ixv-5895" unitRef="USD"> 2292 </us-gaap:CostOfRevenue>

<us-gaap:CostOfRevenue contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5896" unitRef="USD"> 2292 </us-gaap:CostOfRevenue>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2022-08-012023-01-31_us-gaap_NonUsMember" decimals="0" id="ixv-5897" unitRef="USD"> 14461 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:GeneralAndAdministrativeExpense contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5898" unitRef="USD"> 14461 </us-gaap:GeneralAndAdministrativeExpense>

<us-gaap:OperatingIncomeLoss contextRef="From2022-08-012023-01-31_us-gaap_NonUsMember" decimals="0" id="ixv-5899" unitRef="USD"> -11753 </us-gaap:OperatingIncomeLoss>

<us-gaap:OperatingIncomeLoss contextRef="From2022-08-012023-01-31" decimals="0" id="ixv-5900" unitRef="USD"> -11753 </us-gaap:OperatingIncomeLoss>

<us-gaap:Assets contextRef="AsOf2023-01-31_us-gaap_NonUsMember" decimals="0" id="ixv-5901" unitRef="USD"> 22528 </us-gaap:Assets>

<us-gaap:Assets contextRef="AsOf2023-01-31" decimals="0" id="ixv-5902" unitRef="USD"> 22528 </us-gaap:Assets>

<us-gaap:SubsequentEventsTextBlock contextRef="From2023-08-01to2024-01-31" id="ixv-4257">

11. SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after January 31, 2024 up through the date the Company issued the financial statements.

</us-gaap:SubsequentEventsTextBlock>

</xbrl>

↑Top

Filing Submission 0001493152-24-010030 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

KEEMO Fashion Group Ltd. – ‘10-Q’ for 1/31/24 – ‘XML’

On: Friday, 3/15/24, at 10:56am ET · For: 1/31/24 · Accession #: 1493152-24-10030 · File #: 333-267967

Previous ‘10-Q’: ‘10-Q’ on 12/13/23 for 10/31/23 · Latest ‘10-Q’: This Filing

Quarterly Report — Form 10-QFiling Table of Contents

‘XML’ — XBRL Instance — form10-q_htm

This Document is an XBRL File.

Quarterly Report — Form 10-Q

Filing Table of Contents