ASSETS
NON-CURRENT ASSET
Property, plant and equipment
140,377 173,496 219,669
Leased asset – Right of use
2,526 3,848 5,019 6,407 2,446 3,754 4,631 6,267 10,532 12,966
Total non-current assets, excluding intangible assets
2,526 3,848 5,019 6,407 2,446 3,754 4,631 6,267 140,377 232,635
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INTANGIBLE ASSET
Patent and trademark
26,197 24,116
Total non-current assets
2,526 3,848 5,019 6,407 2,446 3,754 4,631 6,267 140,377 210,225 256,751
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CURRENT ASSETS
Trade receivable
120,938
Cash and cash equivalents
55 55 55 93 93 200 12,017 12,052 26,302 556 2,635 4,425 4,967 7,785 2,080 2,909 2,921 28,398 5,478 20,231
Inventories
1,313 1,334 1,305 1,333 15,593 16,457 15,226 16,483 20,745 21,585 38,575 38,374
Leased asset- Right of use
3,149 4,881
Prepayments and deposits
16,500 5,055 10,110 15,165 1,800 2,850 3,900 4,950 3,393 4,610 5,761 9,264 42,829 42,992 38,590 45,094 46,613 88,537 100,222 101,688
Amount due from related party
Related Party
2,112 11,295
Total amount due from related party
2,112 1,707 11,295 16,118 18,741 31,498 10,425
Prepayment
16,500 5,055 10,110 15,165 1,050 2,100 3,150 626 1,828 3,001 4,017 37,550 38,656 36,131 40,382 41,791 41,533 40,238 41,501
Total current assets
16,555 5,110 10,165 15,258 1,893 3,050 15,917 17,002 31,008 6,500 9,701 17,134 63,389 67,234 178,541 75,781 89,546 162,142 175,773 170,718
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TOTAL ASSETS
16,555 5,110 10,165 15,258 1,893 3,050 15,917 17,002 33,534 10,348 14,720 23,541 65,835 70,988 183,172 82,048 89,546 302,519 385,998 427,469
LIABILITIES AND STOCKHOLDERS’ DEFICIT
NON-CURRENT LIABILITIES
Leased liabilities
976 517 2,647
Loan from related party
52,652 52,620
Loan from director
110,985 123,629 125,144 114,539 122,652 119,715 138,350 137,571 136,193
Loan from third party
95,913 83,457 77,064 44,404 50,592 86,763 85,895
Non-current
Director
113,002 113,534 109,854 110,985
Third Party
125,184 115,039 105,082 95,988 77,064
Total non-current
95,988 94,752 77,064
Loan from third party
Third Party
6,255 18,093 28,533 34,924 57,751 57,293 135,775 131,835 95,988
Director
76,850 76,240 117,479 114,071 110,985
Total non-current liabilities
6,255 18,093 28,533 34,924 134,601 133,533 253,254 245,906 238,186 228,573 214,936 207,949 218,381 221,057 197,996 200,233 231,323 262,047 276,986 277,355
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CURRENT LIABILITIES
Trade payable
108,844
Other payables and accrued liabilities
49,350 48,704 56,848 57,881 43,477 43,585 64,289 57,764 46,821 47,880 50,735 65,454 50,602 49,198 65,811 65,865 11,336 22,717 22,672 2,942
Amount due to related parties
Related Party
96,513 96,513 96,513 96,513 96,513 96,513 96,513 96,513 98,242 98,269 98,231 93,176 85,076
Director
241,189 198,439 184,839 170,805
Total amount due to related parties
96,513 96,513 96,513 93,269 93,269 93,176 85,076 118,214 111,721 103,380 95,453
Deposit from franchisees
1,785 1,785 1,785 1,785 1,785 1,785 1,785 1,785 24,581 24,939 27,232 27,774 28,617 29,242 27,190 29,286 30,878 32,011 31,135 33,701
Loan from director
170,805 170,805 169,839 152,139 146,439 142,938 141,943 141,943 138,443
Loan from related party
40,473 40,968 38,318 43,175
Deposit from customers
36,598 37,173 36,360 37,135 55,111 48,116 36,300 39,296 40,100 41,662 41,428 41,013
Loan
Third Party
142,067 127,179 112,909 103,732 78,049 77,443
Director
511,354 484,543 455,152 445,001 335,519 327,096 263,561 262,834 170,805
Leased liabilities
2,391 3,864 5,169 5,223 2,505 4,079 5,161 6,042 3,149 4,881 10,532 10,319
Total current liabilities
801,069 758,724 723,207 704,912 555,343 546,422 426,148 418,896 449,822 410,564 402,566 399,567 441,382 434,711 526,939 415,179 346,615 354,935 351,090 341,021
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TOTAL LIABILITIES
807,324 776,817 751,740 739,836 689,944 679,955 679,402 664,802 688,008 639,137 617,502 607,516 659,763 655,768 724,935 615,412 577,938 616,982 628,076 618,376
STOCKHOLDERS’ DEFICIT
Common stock, $0.0001 par value, 600,000,000 shares authorized, 59,434,838 shares issued and outstanding as of April 30, 2026 and July 31, 2025 respectively
5,943 5,943 5,943 5,943 5,943 5,943 5,943 5,943 5,943 5,943 5,943 5,943 5,943 5,943 5,943 5,943 5,943 5,943 5,943 5,943
Additional paid-in capital
1,830,300 1,830,300 1,830,300 1,830,300 1,830,300 1,830,300 1,830,300 1,830,300 1,830,300 1,830,300 1,830,300 1,831,111 1,830,300 1,830,300 1,830,300 1,830,300 1,830,300 1,830,300 1,830,300 1,830,300
Foreign currency adjustment
42,365 37,215 44,235 36,979 26,994 19,309 43,987 19,574 13,220 1,957 2,817 4,698
Accumulated deficit
(2,627,012) (2,607,950) (2,577,818) (2,560,821) (2,524,294) (2,513,148) (2,499,728) (2,484,043) (2,533,082) (2,502,247) (2,483,260) (2,458,008) (2,457,165) (2,440,332) (2,421,993) (2,389,181) (2,337,855) (2,152,663) (2,081,138) (2,031,848)
Total stockholders’ deficit
(790,769) (771,707) (741,575) (724,578) (688,051) (676,905) (663,485) (647,800) (654,474) (628,789) (602,782) (583,975) (593,928) (584,780) (541,763) (533,364) (488,392) (314,463) (242,078) (190,907)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT
16,555 5,110 10,165 15,258 1,893 3,050 15,917 17,002 33,534 10,348 14,720 23,541 65,835 70,988 183,172 82,048 89,546 302,519 385,998 427,469
