CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Unaudited)

12 Months Ended

Jul. 31, 2025

Condensed Financial Information Disclosure [Abstract]

CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Unaudited)

NOTE 11 — CONDENSED FINANCIAL INFORMATION OF THE PARENT COMPANY (Unaudited)

The Company performed a test on the restricted net assets of its consolidated subsidiaries in accordance with Rule 4-08(e)(3) of Regulation S-X promulgated by the SEC, “General Notes to Financial Statements” and concluded that it was applicable and the Company is required to disclose the required financial statement information for the parent company.

The subsidiaries did not pay any dividends to the parent during the periods presented. For the purpose of presenting parent only financial information, the Company records its investment in its subsidiaries under the equity method of accounting. Such investments are presented on the separate parent only balance sheets as “investment in subsidiaries” and the income (loss) of the subsidiaries is presented as “share of income (loss) of subsidiaries.” Certain information and footnote disclosures generally included in financial statements prepared in accordance with U.S. GAAP have been condensed or are not required.

PARENT COMPANY BALANCE SHEET

Schedule of balances sheet
	July 31,			July 31,
	2025			2024

ASSETS
Cash	$	2,177,414		$	14,621
Prepaid expense		39,373			1,820
Investment in subsidiaries		288,614			1,094,077
Receivable from subsidiaries		497,584			–
Total Assets	$	2,505,401		$	1,110,518


LIABILITIES
Accounts payable and other accrued liabilities	$	18,679		$	54,000
Payable to subsidiaries		–			312,416
Due to related parties		–			2,271
Total liabilities		(478,905	)		368,687

Stockholders’ equity
Series A Preferred stock, $0.0001 par value; 80,000 shares authorized; no shares issued and outstanding as of July 31, 2025 and 2024		–			–
Series B Preferred stock, $0.0001 par value; 80,000 shares authorized; 80,000 shares issued and outstanding as of July 31, 2025 and 2024		8			8
Undesignated preferred stock, $0.0001 par value; 19,920,000 shares authorized; no shares issued and outstanding		–			–
Common stock, $0.0001 par value, 100,000,000 shares authorized; 16,531,803 and 14,781,803 shares issued and outstanding as of July 31, 2025 and 2024		1,653			1,478
Additional paid-in capital		5,845,505			962,416
Accumulated deficit		(2,862,860	)		(222,071	)
Total stockholders’ equity		2,984,306			741,831

Total Liabilities and Stockholders’ Equity	$	2,505,401		$	1,110,518

PARENT COMPANY STATEMENT OF OPERATIONS

Schedule of statement of operations
	For the years ended July 31,
	2025			2024

EXPENSE:
General and administrative	$	(2,239,041	)	$	(401,354	)
Selling and marketing		(19,032	)		–

OTHER INCOME (EXPENSE)
(Loss) gain from investment in subsidiaries		(410,107	)		502,834
Other income (expense) net		27,391			(47,030	)
Total other (loss) income		(382,716	)		455,804

Net (loss) income	$	(2,640,789	)	$	54,450

PARENT COMPANY STATEMENT OF CASH FLOWS

Schedule of statement of cash flow
	For the years ended July 31,
	2025			2024

Cash flows from operating activities:
Net income (loss)	$	(2,640,789	)	$	54,450
Adjustments to reconcile net income to net cash provided by operating activities:
Warrants issuance to consultant		158,412			–
Share of (gain) loss from investment in subsidiaries		410,107			(502,834	)
Change in operating assets and liabilities:
Prepaid expense and other assets		(137,553	)		(70	)
Accounts payable and other accrued liabilities		(35,321	)		36,623
Net cash (used in) operating activities		(2,245,144	)		(411,831	)

Cash flows from financing activities:
Proceeds received from private offerings		5,439,333			513,213
Repayment of working capital advance to related party		(10,771	)		–
Repayment of working capital advance to subsidiary		(810,000	)		–
Working capital advance from related party		8,500			342,042
Deferred offering costs incurred		(219,125	)		(495,356	)
Net cash provided by financing activities		4,407,937			359,899

Net increase (decrease) in cash and cash equivalents		2,162,793			(51,932	)
Cash and cash equivalents at beginning		14,621			66,553
Cash and cash equivalents at ending	$	2,177,414		$	14,621

Tianci International, Inc. 10-K