$BRWC

Birdie Win Corp

CIK:0001873213|SEC Filings

Condensed Statement of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2026	Apr. 30, 2025	Apr. 30, 2026	Apr. 30, 2025
Income Statement [Abstract]
Revenue	$ 5,000	$ 5,000	$ 15,000	$ 25,000
Operating expenses
General and administrative expenses (including $2,000 and $4,000 of general and administrative expenses to related party for the three months ended April 30, 2026 and 2025 respectively, and $14,000 and $4,000 of general and administrative expenses to related party for the nine months ended April 30, 2026 and 2025, respectively)	9,814	11,855	36,338	30,897
Depreciation				137
Total operating expenses	9,814	11,855	36,338	31,033
Loss from operations	(4,814)	(6,855)	(21,338)	(6,033)
Net loss	$ (4,814)	$ (6,855)	$ (21,338)	$ (6,033)
Earnings per share
Net loss per common share - basic	$ (0.00)	$ (0.00)	$ (0.00)	$ (0.00)
Net loss per common share - diluted	$ (0.00)	$ (0.00)	$ (0.00)	$ (0.00)
Weighted average number of ordinary shares
Basic	6,720,000	6,417,978	6,720,000	5,974,505
Diluted	6,720,000	6,417,978	6,720,000	5,974,505

Condensed Statement of Cash Flows (Unaudited) - USD ($)	9 Months Ended
Condensed Statement of Cash Flows (Unaudited) - USD ($)	Apr. 30, 2026	Apr. 30, 2025
Cash Flows From Operating Activities:
Net loss	$ (21,338)	$ (6,033)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation		137
Debt forgiveness		7,965
Stock based compensation - consulting services	14,000	24,000
Changes in operating assets and liabilities:
Prepayment	(1,601)	(15,456)
Accrued liabilities	(2,700)	(2,910)
Amounts owing to director	15,500
Other payable		(7,780)
Net cash provided by/(used in) operating activities	3,861	(77)
Cash Flows From Investing Activity:
Net cash provided by investing activity
Cash Flows From Financing Activity:
Proceeds from issuance of shares
Net cash provided by financing activity
Net change in cash and cash equivalents	3,861	(77)
Cash and cash equivalents, beginning of year	2,171	1,845
Cash and cash equivalents, end of year	6,032	1,768
Supplemental Disclosures of Non-Cash Investing and Financing Activities
Issuance of common stock for service provider		$ 24,000

Condensed Balance Sheets - USD ($)	Apr. 30, 2026	Jul. 31, 2025
Current assets
Cash and cash equivalents	$ 6,032	$ 2,171
Accounts receivable
Prepayment (including $nil and $14,000 of prepayments to related party as of April 30, 2026 and July 31, 2025 respectively)	5,000	17,399
Total current assets	11,032	19,570
Non - current asset
Plant and equipment, net
Total non - current asset
TOTAL ASSETS	11,032	19,570
Current liabilities
Accrued liabilities	2,500	5,200
Amount owing to director	15,500
Total current liabilities	18,000	5,200
Total liabilities	18,000	5,200
Stockholders’ equity
Common stock – Par value $ 0.001; Authorized: 75,000,000 shares; Issued and outstanding: 6,720,000 shares as of April 30, 2026 and July 31, 2025, respectively	6,720	6,720
Additional paid in capital	82,845	82,845
Accumulated deficit	(96,533)	(75,195)
Total stockholders’ equity	(6,968)	14,370
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 11,032	$ 19,570