Financial Analysis

9. ASSETS AND LIABILITIES RECOGNIZED THROUGH COMMON CONTROL On September 2, 2025, the Company completed the acquisition of GW Reader Holding and its wholly owned subsidiary Willing Read. As the Company and the Seller were under common control prior to the transaction, this acquisition is accounted for as a common-control transaction under ASC 805-50. GW Reader was not acquired under common control. It was previously acquired by Willing Read on October 17, 2024, in a separate transaction accounted for under the purchase method. Accordingly, the assets and liabilities of GW Reader are not included in the common-control recognition amounts below. In accordance with ASC 805-50, the Company recognized the assets and liabilities of GW Reader Holding and Willing Read at their carrying amounts in the financial statements of the transferring entity at the date of transfer. No goodwill, gain, or loss was recognized in connection with the common-control transaction. Any difference between the consideration transferred and the carrying amounts of the net assets received was recorded within Additional Paid-in Capital. The following table summarizes the carrying amounts of assets and liabilities recognized through the common-control transfer (excluding GW Reader): SCHEDULE OF ASSETS AND LIABILITIES RECOGNIZED Assets Investment in subsidiary $ 1,285 Cash and cash equivalents 10,154 Other current assets 44,280 Total assets acquired 55,719 Liability Due to related parties $ (167,408 ) Total l …

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10. INCOME TAX The loss from operation before income taxes of the Company for the three months ended October 31, 2025 and 2024 were comprised of the following: SCHEDULE OF LOSS FROM OPERATION BEFORE INCOME TAX 2025 2024 For the three months ended October 31 2025 2024 Tax jurisdictions from: - Local $ (5,701 ) $ (8,401 ) - Foreign, representing: Cayman Island (1,334 ) - Hong Kong (104 ) - Malaysia (5,297 ) - Foreign (5,297 ) - Loss before income taxes $ (12,436 ) $ (8,401 ) United States of America The Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of October 31, 2025, the operations in the United States of America incurred $ 5,701 of net operating losses (NOLs) which can be carried forward to offset future taxable income, at the tax rate of 21 %. The NOL carry forwards begin to expire in 2045, if unutilized. The Company has provided for a full valuation allowance of approximately $ 1,197 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. Cayman Islands The Company is incorporated in the Cayman Islands, a jurisdiction that does not impose corporate income taxes, capital gains taxes, or withholding taxes on income derived within or outside of the Cayman Islands. As such, the Company is not subject to income tax in the Cayman Islands. No provision for …

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Recently Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07 Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures which expands annual and interim disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses. The ASU 2023-07 is effective for annual reporting periods beginning after December 15, 2023 and interim periods in fiscal years beginning after December 15, 2024, and early adoption is permitted. The Company is currently evaluating the impact of this ASU may have on its condensed consolidated financial statements and related disclosures. In December 2023, the FASB issued ASU 2023-09 Income Taxes (Topic 740): Improvements to Income Tax Disclosures to expand the disclosure requirements for income taxes, specifically related to the rate reconciliation and income taxes paid. The ASU 2023-09 is effective for annual reporting periods beginning after December 15, 2024, and early adoption is permitted. The Company is currently evaluating the impact of this ASU may have on its condensed consolidated financial statements and related disclosures. In November 2024, the FASB issued 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 i …

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6. RELATED PARTY TRANSACTIONS SCHEDULE OF RELATED PARTY TRANSACTION As of October 31, 2025 As of July 31, 2025 Due to related parties: - Related party A $ 86,348 $ 76,389 - Related party B 169,196 - - Related party C 263,116 - Due to related parties $ 518,660 $ 76,389 The amounts due to related parties are interest-free, unsecured, and repayable on demand. Related party A represents Liu Lu, who is the Chief Executive Officer, President, Secretary, Treasurer, and a Director of Keemo Fashion Group Limited. Related party B represents Huang Jia, who is a director of GW Reader Holding Limited. Related party C represents Seah Chia Yee, who is a director of GW Reader Sdn. Bhd. Acquisition of GW Reader Holding Group The Company acquired 100 % of the equity interests of GW Reader Holding Group from Guang Wen Global Group Limited, the Companys major shareholder, on May 26, 2025, with completion of the transfer on September 2, 2025. The transfer was executed without consideration. As the transaction involved the Companys controlling shareholder, it is classified as a related-party transaction under ASC 850, Related Party Disclosures (ASC 850). …

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12. SEGMENT REPORTING ASC 280 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 two reportable segments based on business unit, apparel and garment trading business and digital publishing business and two reportable segments based on country, China and 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. SCHEDULE OF SEGMENT REPORTING By Business Unit Apparel & Garment Trading Business Digital Publishing Business Total For the Three Months …

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2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Principles of Consolidation The condensed consolidated financial statements of the Company have been prepared in accordance with the generally accepted accounting principles in the United States of America (U.S. GAAP) and regulations of the Securities and Exchange Commission (the SEC). The Company has adopted July 31 as its fiscal year end. On September 2, 2025, the Company completed the acquisition of GW Reader Holding, Willing Read and GW Reader (GW Reader Holding Group) from its major shareholder. No consideration was paid. As the transfer represents a transaction between entities under common control in accordance with ASC 805-50, Business Combinations (ASC 805-50) the assets and liabilities of GW Reader Holding Group were recognized at their historical carrying amounts on the date of combination. The accompanying condensed consolidated financial statements include the results of GW Reader Holding Group from September 2, 2025 onwards. The Company did not have subsidiaries requiring consolidation in prior periods. Accordingly, comparative prior-period financial information is presented on a standalone (parent-only) basis and has not been restated. The condensed consolidated financial statements include the accounts of the Company and its subsidiaries and all intercompany transactions and balances have been eliminated. Acquired businesses are included in the condensed consolidated financial statements f …

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8. SHAREHOLDERS EQUITY On April 22, 2022, upon the incorporation of the Company, Liu Lu, subscribed to 3,600,000 shares of common stock at par value of $ 0.001 per share for a total subscription value of $ 3,600 . On 26 July, 2023, the Company issued 1,900,000 shares of common stock being sold at $ 0.015 per share for a total of $ 28,500 through initial public offering. On July 25, 2024, the Board of Directors approved a ten-for-one (10:1) forward stock split (the Forward Split) of the Companys common stock, par value $ 0.001 per share. The Company filed a Certificate of Amendment and Restated Certificate of Incorporation (the Certificate of Amendment) to effect the forward stock split with the Secretary of State of Nevada on August 2, 2024. The Forward Split became effective on August 8, 2024 and our common stock began trading on a split-adjusted basis on August 9, 2024. Concurrently with the effectiveness of the split, the issued and outstanding shares of common stock increased from 5,500,000 to 55,000,000 , which is proportional to the ratio of the split. All share and per share amounts presented herein have been retroactively adjusted to reflect the impact of the Forward Split. As of October 31, 2025, the Company has 55,000,000 shares of common stock issued and outstanding. The Company has 75,000,000 shares of commons stock authorized. …

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13. SUBSEQUENT EVENTS In accordance with ASC 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 condensed consolidated financial statements.

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