$PHCI

Panamera Holdings Corp

CIK:0001620749|SEC Filings

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2026	Apr. 30, 2025	Apr. 30, 2026	Apr. 30, 2025
Consolidated Statements of Operations (Unaudited)
Revenues -related party	$ 0	$ 40,259	$ 0	$ 115,153
Revenues	0	69,342	139,500	77,247
Total revenues	0	109,601	139,500	192,400
Cost of revenues -related party	0	0	0	20,750
Cost of revenues	0	99,574	54,900	118,067
Total cost of revenue	0	99,574	54,900	138,817
Gross profit	0	10,027	84,600	53,583
Operating expenses
Professional fees	29,662	25,577	99,085	52,229
Research and development expenses	0	0	153,400,000	0
General and administration expenses	40,228	99,913	349,504	304,066
Total operating expenses	69,890	125,490	153,848,589	356,295
Net loss from operations	(69,890)	(115,463)	(153,763,989)	(302,712)
Other income (expense)
Interest income	30	553	1,770	634
Interest expense	(46,655)	(900)	(144,471)	(4,808)
Total other expense	(46,625)	(347)	(142,701)	(4,174)
Loss from operations before taxes	(116,515)	(115,810)	(153,906,690)	(306,886)
Income tax benefit	0	0	0	0
Loss from operations	(116,515)	(115,810)	(153,906,690)	(306,886)
Net Loss	$ (116,515)	$ (115,810)	$ (153,906,690)	$ (306,886)
Net loss per common share - basic and diluted	$ (0.00)	$ (0.00)	$ (2.08)	$ (0.01)
Weighted average number of common shares outstanding, basic and diluted	73,896,490	45,520,416	73,892,971	45,485,651

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Apr. 30, 2026	Apr. 30, 2025
Cash Flows from Operating Activities:
Net loss	$ (153,906,690)	$ (306,886)
Adjustments to reconcile net loss to net cash used in operating activities:
Imputed interest on related party loan	146	4,750
Research and development expenses	153,400,000	0
Stock-based compensation	0	13,482
Non-cash lease expenses	31,466	29,542
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	271,718	76,792
Accounts payable-related party	0	1,650
Accounts receivable	(54,500)	0
Prepaid expenses	5,625	(26)
Operating lease liabilities	(33,788)	(27,865)
Accrued interest - related party	0	0
Net Cash Used in Operating Activities	(286,023)	(208,561)
Cash Flows from Investing Activities:
Deposit for license	0	(45,000)
Net Cash Used in Investing Activities	0	(45,000)
Cash Flows from Financing Activities:
Proceeds from related party loans	27,700	0
Repayment related party loans	(7,111)	(73,003)
Repayment note payable -related party	(355,500)	0
Proceeds from common stock to be issued	0	425,000
Proceeds from common stock issuance	535,000	50,000
Net Cash Provided by Financing Activities	200,089	401,997
Net change in cash	(85,934)	148,436
Cash, beginning of period	85,980	1,838
Cash, end of period	46	150,274
Supplemental cash flow information:
Cash paid for interest	0	59
Cash paid for taxes	0	0
Supplemental disclosure of non-cash financing
Reclassified cash deposits for license to note payable -related party	639,645	0
License acquired with related party debt and stock issuance	153,400,000	0
Issuance common stock for subscription	$ 100,000	0
Related party debt issued for payment of accounts payable		$ 21,397

Consolidated Balance Sheets - USD ($)	Apr. 30, 2026	Jul. 31, 2025
Current Assets:
Cash	$ 46	$ 85,980
Prepaid expenses	5,276	6,901
Accounts receivable	57,043	2,543
Total Current Assets	62,365	95,424
Non-Current Assets:
Deposit for rent	0	4,000
Deposit for license	0	639,645
Operating lease right-of-use asset	32,984	64,450
Total Assets	95,349	803,519
Current Liabilities:
Accounts payable and accrued liabilities	362,924	91,206
Short term advance payable	11,653	11,653
Due to related party	27,700	7,111
Note payable, related party	3,904,855	0
Operating lease liability - current portion	35,306	45,385
Total Current Liabilities	4,342,438	155,355
Non-current Liability:
Operating lease liability	0	23,709
Total Liabilities	4,342,438	179,064
Stockholders' Deficit
Preferred stock: 50,000,000 authorized; $0.0001 par value, no shares issued and outstanding	0	0
Common stock: 550,000,000 authorized; $0.0001 par value, 79,886,074 shares and 52,735,000 shares issued at April 30, 2026, and July 31, 2025, respectively	7,989	5,274
Additional paid in capital	172,956,331	23,823,900
Treasury stock, at cost: 6,000,000 shares at April 30, 2026, and July 31, 2025, respectively	(600)	(600)
Common stock to be issued, 0 shares and 50,000 shares at April 30, 2026, and July 31, 2025, respectively	0	100,000
Accumulated deficit	(177,210,809)	(23,304,119)
Total Stockholders' Deficit	(4,247,089)	624,455
Total Liabilities and Stockholders' Equity (Deficit)	$ 95,349	$ 803,519