v3.25.1

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Apr. 30, 2025	Apr. 30, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$ 553,994	$ (1,086,555)
Net (loss) income from discontinued operations	1,632,517	177,096
Net loss from continuing operations	(1,078,523)	(1,263,651)
Adjustments to Reconcile Net loss to Net Cash Used in Operating Activities:
Depreciation	2,020	0
Amortization	506,677	504,894
Non-cash interest expense	0	164,525
Gain on change in fair value of warrant liability	(7,320)	(47,250)
Changes in assets and liabilities:
Prepaid expenses	(5,000)	7,620
Accounts payable and accrued expenses	(129,038)	1,036,162
Net cash provided by (used in) operating activities:	921,333	579,396
CASH FLOWS FROM INVESTING ACTIVITIES:
Software costs capitalized as intangible asset	0	(33,031)
Net cash used in investing activities:	0	(33,031)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from related party convertible notes	1,386,806	633,992
Repayment of convertible notes payable	(682,000)	0
Net cash provided by financing activities:	704,806	633,992
CASH FLOWS FROM DISCONTINUED OPERATIONS:
Cash provided by (used in) operations - discontinued operations	4,310	(1,193,964)
Cash used in investing activities - discontinued operations	(1,691,958)	(15,318)
Cash provided by (used in) financing activities - discontinued operations	14,080	52,441
Net cash used in discontinued operations:	(1,673,568)	(1,156,841)
NET (DECREASE) INCREASE IN CASH	(47,429)	23,516
CASH FROM CONTINUING OPERATIONS - BEGINNING OF PERIOD	0	18,912
CASH FROM DISCONTINUED OPERATIONS - BEGINNING OF PERIOD	74,133	47,776
CASH AT BEGINNING OF PERIOD	74,133	66,688
CASH FROM CONTINUING OPERATIONS - END OF PERIOD	26,704	32,889
CASH FROM DISCONTINUED OPERATIONS - END OF PERIOD	0	57,315
CASH AT END OF PERIOD	26,704	90,204
Supplemental Disclosure of Cash Flow Information
Interest	109,545	0
Income Tax	0	0
Supplemental Disclosure of Non-Cash Investing and Financing Activities
Commitment shares issued	$ 0	$ 105,925

Represents information pertaining to commitment shares issued.

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HAMMER FIBER OPTICS HOLDINGS CORP 10-Q