CONCENTRATION

9 Months Ended

Apr. 30, 2025

NOTE 8 – CONCENTRATION

As of April 30, 2025, and July 31,2024 and for nine months ended April 30, 2025 and 2024, customer and supplier concentrations (more than 10%) were as follows:

Revenue and accounts receivable

Revenue

	Percentage of Revenue					Percentage of
	Nine Months Ended					Accounts Receivable
	April 30					April 30		July 31
	2025			2024		2025		2024
Customer A-related party		59.85	%		-		-		-
Customer B		31.83	%		-		-		-
Total (as a group)		91.68	%		-		-		-

Discontinue Revenue

On March 1, 2022, the Company entered in a consulting agreement in the field of Healthcare with a monthly fee of $8,333 with First DP Ventures, LP. The services were performed by a member of the Company’s board of directors pursuant to an Employment Contract. The consulting agreement was terminated on March 29, 2024. During the nine months ended April 30, 2024, all discontinued revenue of $66,667 was derived from one customer.

Cost of Revenue

	Percentage of Purchase					Percentage of
	Nine Months Ended					Accounts payable for purchase
	April 30					April 30			July 31
	2025			2024		2025			2023
Supplier A-related party		14.95	%		-		12.55	%		-
Supplier B		13.32	%		-		87.45	%		-
Supplier C		36.76	%		-		-			-
Supplier D		16.41	%		-		-			-
Total (as a group)		81.44	%		-		100.00	%		-

Discontinue Cost of Revenue

During the nine ended April 30, 2024, the discontinues cost of revenue of $62,743 was for the payroll expenses related to a member of the Company’s board of directors, who performed the consulting services

Panamera Holdings Corp 10-Q