v3.26.1

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jan. 31, 2026	Jan. 31, 2025
Cash Flows from Operating Activities:
Net loss	$ (173,265)	$ (116,797)
Adjustments to reconcile net loss to net cash used in Operating activities:
Unrealized loss	3,157	0
Accrued liabilities	24,929	3,245
Net cash used in operating activities	(135,340)	(82,652)
Cash Flows from Investing Activities:
Purchase of Bitcoin	(42,139)	0
Net cash used by investing activities	(42,139)	0
Cash Flows from Financing Activities:
Net cash provided by financing activities	182,000	60,000
Net change in cash	4,521	(22,652)
Cash at beginning of the period	4,059	53,139
Cash at end of the period	8,580	30,487
Cash paid during the period for:
Interest	2,550	2,550
Taxes	0	0
Nonrelated Party [Member]
Adjustments to reconcile net loss to net cash used in Operating activities:
Common stock issued for services	17,400	19,000
Common stock issued for services – related party	17,400	19,000
Accounts receivable	(13,944)	0
Accounts payable	(7,717)	11,900
Related Party [Member]
Adjustments to reconcile net loss to net cash used in Operating activities:
Common stock issued for services	26,100	0
Common stock issued for services – related party	26,100	0
Accounts payable	(12,000)	0
Cash Flows from Financing Activities:
Proceeds from note payable – related party	182,000	25,000
Proceeds from sale of common stock – related party	$ 0	$ 35,000

Amount of cash and cash equivalent, and cash and cash equivalent restricted to withdrawal or usage; including, but not limited to, discontinued operation. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 230
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482913/230-10-50-8

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 230
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482740/230-10-45-24

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482740/230-10-45-4

NORTHERN MINERALS & EXPLORATION LTD. 10-Q