Note 2 - Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jan. 31, 2025

Translation of amounts from the local currency of the Company into US$1

Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates:

	January 31, 2025	January 31, 2024
Current JPY: US$1 exchange rate	155.18	146.88
Average JPY: US$1 exchange rate	150.63	146.99

- Definition

The entire disclosure for foreign currency transactions and translation. This may include description of foreign currency transactions, foreign currency gains and losses, explanation of change in cumulative translation adjustment, description of effect of subsequent foreign currency exchange rate change, cumulative translation adjustment movement, foreign currency translation adjustment by component movement, translation adjustment for net investment hedge movement, adjustment for long-term intercompany transactions, schedule of long-term intercompany balances and any other foreign currency transactions and translation related items.

+ References + Details

Ultimate Holdings Group, Inc. 10-Q