Financial Analysis

9. INCOME TAX The loss from operation before income tax of the Company for the year ended July 31, 2025 and period ended July 31, 2024 were comprised of the following: For the year ended July 31, 2025 Period ended July 31, 2024 Tax jurisdictions from: Local $ (25,323 ) $ (21,382 ) Loss before income taxes $ (25,323 ) $ (21,382 ) United States of America The Company is registered in the State of Nevada and is subject to United States of America tax law. As of July 31, 2025, the operations in the United States of America incurred $46,705 of cumulative net operating losses (NOLs) which can be carried forward to offset future taxable income. The NOL carryforwards begin to expire in 2045, if unutilized. The Company has provided for a full valuation allowance of approximately $9,808 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 July 31, 2025 and 2024: As of July 31, 2025 2024 Deferred tax assets: Net operating loss carryforwards $ $ United States of America 9,808 4,490 Less: valuation allowance (9,808 ) (4,490 ) Deferred tax assets $ - $ - 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 …

IncomeTaxDisclosureTextBlock · excerpt; the full note is in the filing

In November 2024, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2024-03 Income StatementReporting Comprehensive IncomeExpense Disaggregation Disclosures (Subtopic 220-40) Disaggregation of Income Statement Expenses. The guidance in ASU 2024-03 requires public business entities to disclose in the notes to the financial statements, among other things, specific information about certain costs and expenses including purchases of inventory; employee compensation; and depreciation, amortization and depletion expenses for each caption on the income statement where such expenses are included. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted, and the amendments may be applied prospectively to reporting periods after the effective date or retrospectively to all periods presented in the financial statements. The Company is currently evaluating the provisions of this guidance and assessing the potential impact on the Companys financial statement disclosures. In March 2025, the FASB issued ASU 2025-02, Liabilities (Topic 405): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 122, which removes certain SEC guidance related to obligations to safeguard crypto-assets. The Company does not engage in activities involving crypto-assets; therefore, the adoption of this ASU is not expected to have a …

NewAccountingPronouncementsPolicyPolicyTextBlock · excerpt; the full note is in the filing

7. AMOUNT DUE TO A DIRECTOR As of July 31, 2025 and 2024, the sole director of the Company advanced $29,153 and $28,949 respectively to the Company, which is unsecured and non-interest bearing with no fixed terms of repayment. Our director, Ms. Choon, has not been compensated for the services.

RelatedPartyTransactionsDisclosureTextBlock

11. SEGMENT REPORTING ASC 280, Segment Reporting establishes standards for reporting information about operating segments on a basis consistent with the Companys 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, business administration services business and single reportable segment based on country, Malaysia. In accordance with the Segment Reporting Topic of the ASC, the Companys 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. For the year Ended and As of July 31, 2025 By Business Unit Business Administration Services Business Head-hunting and Recruitment Services Total Revenue …

SegmentReportingDisclosureTextBlock · excerpt; the full note is in the filing

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements for Triunity Business Services Limited for the year ended July 31, 2025 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. The reporting currency of the Company is United States Dollars (US$), which is also the functional currency of the Company. Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. For the year ended July 31, 2025, the Company incurred loss from operations of $25,323 resulting in accumulated deficit of $46,705, working capital deficit of $14,526 and net cash used in operating activities of $32,098. The Companys cash position may not be significant enough to support the Companys daily operations. While the Company believes in the viability of its strategy and in its ability to raise additional funds, there can be no assurances to that effect. The Companys ability to continue as a going concern is dependent upon its ability to improve profitability and the ability to acquire funding through public offering. If funding from public offering is insufficient, then the Company shall rely on the financial support from its controlling shareholder. These and other factors raise substantial doubt about the Companys ability to continue as a going concern within one year after the date …

SignificantAccountingPoliciesTextBlock · excerpt; the full note is in the filing

8. SHAREHOLDERS EQUITY The Company has 75,000,000 shares of commons stock authorized. On April 30, 2024, upon the incorporation of the Company, Jervey Choon, subscribed 3,800,000 shares of common stock at par value of $0.0001 per share for a total subscription value of $380. During the year ended July 31, 2025, the Company issued an aggregate of 2,150,000 shares of its common stock at a subscription price of $0.015 per share, for total gross proceeds of $32,250. As of July 31, 2025, the Company has 5,950,000 shares of common stock issued and outstanding. …

StockholdersEquityNoteDisclosureTextBlock · excerpt; the full note is in the filing

12. 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 July 31, 2025 up through the date the Company issued the financial statements. During this period, there was no subsequent event that required recognition or disclosure. …

SubsequentEventsTextBlock · excerpt; the full note is in the filing

8. INCOME TAX The (loss)/profit from operation before income taxes of the Company for the three months ended October 31, 2025 and 2024 was comprised of the following: For the three months ended October 31, 2025 For the three months ended October 31, 2024 Tax jurisdictions from: Local $ (10,206 ) $ 4,206 (Loss)/profit before income taxes $ (10,206 ) $ 4,206 Computed expected tax expenses - (1,009 ) Net (loss)/profit $ (10,206 ) $ 3,197 United States of America The Company is registered in the State of Nevada and is subject to United States of America tax law. As of October 31, 2025, the operations in the United States of America incurred $56,911 of cumulative net operating losses (NOLs) which can be carried forward to offset future taxable income. The NOL carryforwards begin to expire in 2045, if unutilized. The Company has provided for a full valuation allowance of approximately 11,951 against the deferred tax assets on the expected future tax benefits from the net operating loss carry forwards 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 October 31, 2025 and July 31, 2025: As of October 31, 2025 As of July 31, 2025 Deferred tax assets: Net operating loss carryforwards United States of America $ 2,510 $ 9,808 Less: valuation allowance (2,510 ) (9,808 ) Deferred tax assets $ - $ - Management believes …

IncomeTaxDisclosureTextBlock · excerpt; the full note is in the filing

In November 2024, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2024-03 Income StatementReporting Comprehensive IncomeExpense Disaggregation Disclosures (Subtopic 220-40) Disaggregation of Income Statement Expenses. The guidance in ASU 2024-03 requires public business entities to disclose in the notes to the financial statements, among other things, specific information about certain costs and expenses including purchases of inventory; employee compensation; and depreciation, amortization and depletion expenses for each caption on the income statement where such expenses are included. ASU 2024-03 is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted, and the amendments may be applied prospectively to reporting periods after the effective date or retrospectively to all periods presented in the financial statements. The Company is currently evaluating the provisions of this guidance and assessing the potential impact on the Companys financial statement disclosures. In March 2025, the FASB issued ASU 2025-02, Liabilities (Topic 405): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 122, which removes certain SEC guidance related to obligations to safeguard crypto-assets. The Company does not engage in activities involving crypto-assets; therefore, the adoption of this ASU is not expected to have a …

NewAccountingPronouncementsPolicyPolicyTextBlock · excerpt; the full note is in the filing

5. AMOUNT DUE TO A DIRECTOR As of October 31, 2025 and July 31, 2025, the sole director of the Company advanced $29,153 to the Company, which is unsecured and non-interest bearing with no fixed terms of repayment. Our director, Ms. Choon, has not been compensated for the services.

RelatedPartyTransactionsDisclosureTextBlock

10. SEGMENT REPORTING ASC 280, Segment Reporting establishes standards for reporting information about operating segments on a basis consistent with the Companys 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, business administration services business and single reportable segment based on country, Malaysia. In accordance with the Segment Reporting Topic of the ASC, the Companys 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. For the Three Months Ended and As of October 31, 2025 By Business Unit Business Administration Services Business Total Revenue $ 333 $ 333 Cost of revenue …

SegmentReportingDisclosureTextBlock · excerpt; the full note is in the filing

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As reflected in the accompanying financial statements, for the three months ended October 31, 2025, the Company incurred a net loss of $10,206 and negative operating cash flow of $22,000. As of October 31, 2025, the Company recorded an accumulated deficit of $56,911 and negative working capital of $24,703. The Companys cash position may not be significant enough to support the Companys daily operations. While the Company believes in the viability of its strategy and in its ability to raise additional funds, there can be no assurances to that effect. The Companys ability to continue as a going concern is dependent upon its ability to improve profitability and the ability to acquire funding through public offering. If funding from public offering is insufficient, then the Company shall rely on the financial support from its controlling shareholder. These and other factors raise substantial doubt about the Companys ability to continue as a going concern within one year after the date that financial statements are issued. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result in the Company not being able to continue as a going concern. Basis of Prese …

SignificantAccountingPoliciesTextBlock · excerpt; the full note is in the filing

7. STOCKHOLDERS EQUITY The Company has 75,000,000 shares of commons stock authorized. On April 30, 2024, upon the incorporation of the Company, Jervey Choon, subscribed 3,800,000 shares of common stock at par value of $0.0001 per share for a total subscription value of $380. During the year ended July 31, 2025, the Company issued an aggregate of 2,150,000 shares of its common stock at a subscription price of $0.015 per share, for total gross proceeds of $32,250. As of October 31, 2025, the Company has 5,950,000 shares of common stock issued and outstanding. …

StockholdersEquityNoteDisclosureTextBlock · excerpt; the full note is in the filing

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 October 31, 2025 up through the date the Company issued the financial statements. During this period, there was no subsequent event that required recognition or disclosure. …

SubsequentEventsTextBlock · excerpt; the full note is in the filing