Hammer Technology (HMMR) 10-K 4 Feb 25 2024 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jul. 31, 2024	Feb. 04, 2025	Jan. 31, 2024
Cover [Abstract]
Entity Registrant Name	HAMMER FIBER OPTICS HOLDINGS CORP
Registrant CIK	0001539680
Fiscal Year End	--07-31
Document Type	10-K
Document Period End Date	Jul. 31, 2024
Entity File Number	000-1539680
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	98-1032170
Entity Address, Address Line One	6151 Lake Osprey Drive
Entity Address, City or Town	Sarasota
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	34240
City Area Code	941
Local Phone Number	306-3019
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 17,550,665
Entity Common Stock, Shares Outstanding		61,402,612
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Document Annual Report	true
Document Transition Report	false
Auditor Name	Fruci & Associates II, PLLC
Auditor Location	Spokane, Washington
Auditor Firm ID	5525
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Current Assets
Cash and cash equivalents	$ 74,133	$ 66,688
Accounts receivable, net	110,894	139,920
Security deposits	7,316	7,316
Prepaid expenses	13,923	18,675
Total current assets	206,266	232,599
Property and equipment, net	51,043	89,712
Intangible assets, net	2,779,520	3,418,793
Total assets	3,036,829	3,741,104
Current Liabilities
Accounts payable and accrued expenses	993,761	1,205,995
Notes payable	108,603	92,693
Convertible notes payable	682,000	612,000
Convertible notes payable - related parties	1,510,093	738,600
Warrant Liabilities	18,000	195,750
Unissued Stock	0	105,925
Deferred revenue	141,156	172,900
Current liabilities from discontinued operations	544,533	545,994
Total current liabilities	3,998,146	3,669,858
Total liabilities	3,998,146	3,669,858
Commitments and contingencies
Stockholders' Equity
Common stock, $0.001 par value, 250,000,000 shares authorized 63,155,947 and 62,205,947 shares issued; 61,402,612 and 60,452,612 shares outstanding at July 31, 2024 and July 31, 2023, respectively	63,156	62,206
Additional paid-in capital	28,007,940	27,808,440
Accumulated deficit	(29,032,413)	(27,799,400)
Total Stockholder's Equity	(961,317)	71,246
Total Liabilities and Stockholders' Equity	$ 3,036,829	$ 3,741,104

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jul. 31, 2024	Jul. 31, 2023
Statement of Financial Position [Abstract]
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	250,000,000	250,000,000
Common Stock, Shares, Issued	63,155,947	62,205,947
Common Stock, Shares, Outstanding	61,402,612	60,452,612

CONSOLIDATED STATEMENT OF OPERA

CONSOLIDATED STATEMENT OF OPERATIONS - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Statement of Comprehensive Income [Abstract]
Revenues	$ 3,279,946	$ 3,256,611
Cost of sales	2,398,667	2,426,456
Gross margin	881,279	830,155
Costs and expenses:
Selling, general and administrative expenses	1,541,011	1,359,339
Depreciation expense	731,581	717,860
Total operating expenses	2,272,592	2,077,199
Loss from operations	(1,391,313)	(1,247,044)
Other income (expense)
Other income	293,753	262,259
Interest expense	(86,043)	(20,618)
Warrant financing expense	(164,525)	(145,725)
Financing expenses	(36,617)	(255,532)
Change in fair value of warrant liabilities	177,750	18,000
Other expenses	(26,018)	(175,559)
Total other income (expense)	158,300	(317,175)
Income (loss) before discontinued operations	(1,233,013)	(1,564,219)
Income (loss) from discontinued operations	0	(1,013,600)
Net loss	$ (1,233,013)	$ (2,577,819)
Weighted average number of common shares outstanding
Basic	62,755,125	62,205,947
Diluted	62,755,125	62,205,947
Loss per share- Continuing operations
Continuing operations - Basic	$ (0.02)	$ (0.03)
Continuing operations - Diluted	(0.02)	(0.03)
Loss per share - Discontinued operations
Discontinued operations - Basic	0	(0.01)
Discontinued operations - Diluted	0	(0.01)
Total
Basic	(0.02)	(0.04)
Diluted	$ (0.02)	$ (0.04)

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total
Balance at Jul. 31, 2022	$ 61,566	$ 0	$ 27,564,129	$ (25,221,581)	$ 2,404,114
Balance (shares) at Jul. 31, 2022	61,565,841	1,753,335
Conversion shares issued	$ 640	$ 0	244,311	0	244,951
Conversion shares issued (shares)	640,106	0
Net loss for the year				(2,577,819)	(2,577,819)
Balance at Jul. 31, 2023	$ 62,206	$ 0	27,808,440	(27,799,400)	3,129,432
Balance (shares) at Jul. 31, 2023	62,205,947	1,753,335
Commitment shares issued	$ 950	$ 0	199,500	0	200,450
Commitment shares issued (shares)	950,000	0
Net loss for the year				(1,233,012)	(1,233,012)
Balance at Jul. 31, 2024	$ 63,156	$ 0	$ 28,007,940	$ (29,032,413)	$ (961,317)
Balance (shares) at Jul. 31, 2024	63,155,947	1,753,335

CONSOLIDATED STATEMENT CASH FLO

CONSOLIDATED STATEMENT CASH FLOWS - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (1,233,013)	$ (2,577,819)
Loss from discontinued operations	0	1,013,600
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation expense	731,581	717,860
Warrant adjustment to Fair Value	(177,750)	(18,000)
Commitment shares issued	94,525	0
Noncash interest and financing expense	70,000	227,872
Write-down of intangible assets	0	57,875
Changes in operating assets and liabilities:
Accounts receivable	29,026	(21,986)
Security deposits	0	3,766
Prepaid expenses	4,752	(3,929)
Accounts payable	(247,615)	(117,821)
Deferred revenue	(31,744)	(148,174)
Net cash provided by (used in) operating activities continuing operations	(760,238)	(866,756)
Net cash provided by (used in) operating activities- discontinued operations	0	230,050
Net cash used in operating activities	(760,238)	(636,706)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(19,719)	(12,650)
Net cash provided by (used in) investing activities- continuing operations	(19,719)	(12,650)
Net cash provided by (used in) investing activities- discontinued operations	0	0
Net cash used investing activities	(19,719)	(12,650)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayment of notes payable	(106,490)	(168,284)
Proceeds from notes payable	893,892	401,418
Net cash provided by (used in) financing activities- continuing operations	787,402	233,134
Net cash provided by (used in) financing activities- discontinued operations	0	0
Net cash provided by financing activities	787,402	233,134
Effect of foreign currency on cash	0	0
Net increase (decrease) in cash	7,445	(416,222)
Cash and cash equivalent, beginning of period	66,688	482,910
Cash and cash equivalent, end of period	74,133	66,688
SUPPLEMENTAL DISCLOSURES OF CASH FLOW ACTIVITIES:
Cash paid for interest	21,756	20,618
Cash paid for taxes	800	1,415
Commitment shares issued	$ 200,450	$ 244,311

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Jul. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS Hammer Technology Holdings Corp (OTCPK:HMMR) is a company focused on sustainable shareholder value investing in both financial services technology and wireless telecommunications infrastructure. Hammer's financial technologies business is focused on providing digital stored value technology via its HammerPay mobile payments platform to enable digital commerce between consumers and branded merchants across the developing world, ensuring Swift, Safe and Secure encrypted remittances and banking transactions. Hammer's "Everything Wireless" go to market strategy for its telecommunications business includes the development of high speed fixed wireless service for residential, small business and enterprise clients using its wireless fiber platform, Hammer Wireless AIR®, mobility networks including 4G/LTE, Over-the-Top services such as voice, SMS and collaboration services and hosting services.

CORPORATE HISTORY AND BACKGROUN

CORPORATE HISTORY AND BACKGROUND ON MERGER	12 Months Ended
	Jul. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
CORPORATE HISTORY AND BACKGROUND ON MERGER	NOTE 2 - CORPORATE HISTORY AND BACKGROUND ON MERGER The Company was originally incorporated in the State of Nevada on September 23, 2010, under the name Recursos Montana S.A. The Company's principal activity was an exploration stage company engaged in the acquisition of mineral properties then owned by the Company. On February 2, 2015, the Company entered into a Share Exchange Agreement with Tanaris Power Holdings, Inc., whereby the Company acquired 100% of Tanaris Power Holdings, Inc. issued and outstanding common stock in exchange for shares of the Company's common stock equal to 51% of the issued and outstanding common stock of the Company. Tanaris Power Holdings, Inc. was the owner of certain rights in connection with the marketing and sale of smart lithium-ion batteries and battery technologies for various industrial vehicles markets and related applications. On March 6, 2015, the Company amended its Articles of Incorporation to change its name to Tanaris Power Holdings, Inc. On April 25, 2016, Tanaris Power Holdings, Inc., a Nevada corporation entered into s Share Exchange Agreement (the "Share Exchange Agreement") with Hammer Fiber Optics Investments, Ltd., a Delaware corporation ("HFOI"), and the controlling stockholders of HFOI (the "HFOI Shareholders"). Pursuant to the Share Exchange Agreement, the Company acquired 20,000,000 shares of common stock of HFOI from the HFOI shareholders (the "HFOI Shares") and in exchange, the Company issued to the HFOI Shareholders 50,000,000 (post-Merger) restricted shares of its common stock (the "HMMR Shares"). As a result of the Share Exchange Agreement, HFOI shall become a wholly owned subsidiary of the Company. On April 13, 2016, the Board of Directors (BOD) approved a Plan of Merger (the "Plan of Merger") under Nevada Revised Statuses (NRS) Section 92A.180 to merge (the "Merger") with our wholly-owned subsidiary HFO Holdings, a Nevada corporation, to effect a name change from Tanaris Power Holdings Inc. to Hammer Fiber Optics Holdings Corp. The Plan of Merger also provides for a 1 for 1,000 exchange ratio for shareholders of both the Company and HRO Holdings, which had the effect of a 1 for 1,000 reverse split of the common stock. Articles of Merger were filed with the Secretary of State of Nevada on April 13, 2016 and, on April 14, 2016, this corporate action was submitted to Financial Industry Regulatory Authority (the "FINRA") for its review and approval. On May 3, 2016, the FINRA approved the merger with the wholly-owned subsidiary, HMMR Fiber Optics Holdings Corp. ("HFO Holdings"). Accordingly, thereafter, the Company's name was changed and the shares of common stock began trading under new ticker symbol "HMMR" as of May 27, 2016. The merger was effective on July 19, 2016. In 2016 Hammer Fiber Optics Investments Ltd deployed its first beta network in Atlantic County, New Jersey. The network used a spectrum license agreement from Straightpath Communications, LLC. On January 17, 2018 Verizon Communications, LLC purchased Straightpath Communications, LLC and on July14 2018, Verizon terminated the spectrum license agreement effective October 31, 2018 despite communications that it would continue to honor the agreement. On October 31, 2018 the Company ceased operations of the network in Atlantic County and subsequently classified the subsidiary as a discontinued operation. On November 1, 2018, the Company acquired Open Data Centers, LLC, 1stPoint Communications, LLC and its subsidiaries. 1stPoint and its subsidiaries possess CLEC licenses in Florida, New York State, and a nationwide CMRS (Commercial Mobile Radio Services) license. The companies operate data center facilities in Piscataway, New Jersey and Homewood, Alabama. On December 17, 2018, the Company closed the acquisition of Endstream Communications, LLC, a wholesale voice operator in the United States. On January 29, 2019 our board of directors approved a stock purchase agreement with American Network, Inc to acquire all of its equity. The acquisition of American Network, Inc closed on September 1, 2019. As of December 30, 2020 our board of directors approved the discontinuation of the operations of Open Data Centers LLC. The operations of Open Data Centers, LLC were discontinued effective December 30, 2020 and the Company shut down its operations in its Piscataway, NJ data center. As of April 30, 2020 our board of directors approved the discontinuation of the operations of Open Data Centers LLC. The operations of Open Data Centers, LLC were discontinued effective April 30, 2020 and the Company shut down its operations in its Piscataway, NJ data center. On October 25, 2021 our board of directors approved a share exchange agreement with Telecom Financial Services Limited ("TFS") for the acquisition one hundred percent (100%) of its stock. TFS owns the intellectual property critical to the operations of the company's financial technology business unit as well as certain key supplier, marketing and operating agreements. The acquisition of TFS closed on January 3, 2022. TFS has been renamed HammerPay [USA] Ltd. On July 31, 2023 our board of directors approved the discontinuation of the operations of Hammer Wireless (SL) Limited, the company's data communications service in Sierra Leone. The operations were discontinued in March 2020 and all assets have been written down. On August 7, 2024, the Company authorized and executed a Purchase Agreement with Viper Networks, Inc. with the intention to sell the Company's telecommunications assets to Viper. The assets include 1st Point Communications LCC, and all its subsidiaries, Endstream Communications LLC, American Networks Inc., and 10% ownership in Wikibuli Inc. in exchange for 2,500,000 (2.5 Million) shares of the Company's common stock. The transaction closed on November 1, 2024. With the divestiture of the telecommunications assets, the Company has begun to concentrate its efforts on its fintech initiatives. HammerPay is a scalable, mobile-first financial services technology platform featuring an advanced digital wallet and neo-banking system, designed for global deployment in both developed and emerging markets. On July 31, 2024, the Board approved a resolution to amend the Articles of Incorporation to change the Company's name to Hammer Technology Holdings Corp. The Board believes that the name change better reflects the nature of the Company's ongoing business operations. The majority vote of shareholders approved the name change by written consent in lieu of a meeting on September 1, 2024.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Jul. 31, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP"). Use of estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and cash equivalents Cash and cash equivalents include cash in banks, money market funds and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. Property and equipment Property and equipment is stated at cost less accumulated depreciation. Depreciation is recorded on a straight-line basis Impairment of long-lived assets The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the assets to future undiscounted cash flows to be generated by the asset. If such assets are considered impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. The Company has not recognized any related impairment losses. Intangible Assets Our intangible assets with finite lives, including customer lists and internal-use software, are amortized over their estimated useful lives. We assess all amortizable intangible assets and other long-lived assets for impairment whenever circumstances or changes suggest the asset's carrying amount may not be recoverable. If impairment indicators are present, we evaluate recoverability by comparing the carrying amount of the asset group to its anticipated net undiscounted cash flows. Should these cash flows be less than the carrying amount, we proceed to determine the asset's fair value and record any necessary impairment. Each year, we also re-evaluate the useful life of these intangible assets to decide if adjustments to their remaining useful lives are warranted based on current events and conditions. The Company did not recognize any intangible asset impairment charges during the years ended July 31, 2024 or 2023. As of July 31, 2024, the Company had a total of $2,779,520 of net intangible assets with finite useful lives, which consisted of customer contracts of $2,440,050 and internal-use software in the aggregate of $339,470. As of July 31, 2023, the Company had a total of $3,418,793 of net intangible assets with finite useful lives, which consisted of customer contracts of $2,991,858 and internal-use software in the aggregate of $426,935. Revenue recognition The Company accounts for revenues under Accounting Standards Update (ASU) 2014-09, "Revenue from Contracts with Customers" (Topic 606), which we adopted on August 1, 2018, using the modified retrospective approach. This standard update, along with related subsequently issued updates, clarifies the principles for recognizing revenue and develops a common revenue standard for GAAP. The Company performs the following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company applies the five-step model to arrangements that meet the definition of a contract under Topic 606, including when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of Topic 606, the Company evaluates the goods or services promised within each contract related performance obligation and assesses whether each promised good or service is distinct. The Company recognizes as revenue, the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Amounts invoiced or collected in advance of product delivery or providing services are recorded as unearned revenue or customer deposits. The company accrues for sales returns, bad debts, and other allowances based on its historical experience. The Company's revenues are derived from its subsidiaries, 1stPoint Communications, LLC, Endstream Communications, LLC and Shelcomm, Inc. 1stPoint's and Shelcomm's revenues are derived from retail web and voice hosting services as well as carrier hosting services. These are contracted agreements which are billed monthly, and revenues are recognized in the period. In some cases customers sign longer term agreements (up to two years) and prepay for those services. Revenues are recognized in the period the services are delivered. Endstream's revenue is derived from post-paid and pre-paid wholesale voice services and billed on a usage basis. Revenues are recognized in the period in which the services are delivered. Accounts Receivable On August 1, 2023, the Company adopted ASC 326, " Financial Instruments - Credit Losses Management periodically assesses the Company's accounts receivable and, if necessary, establishes an allowance for estimated uncollectible amounts. Any required allowance is based on specific analysis of past due accounts and also considers historical trends of write-offs. As of July 31, 2024 and 2023, the Company's allowance for estimated uncollectible amounts was $136,299 and $120,713. Income taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, "Accounting for Income Taxes". The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. As of July 31, 2023, the Company did not have any amounts recorded pertaining to uncertain tax positions. Fair value measurements The Company adopted the provisions of ASC Topic 820, "Fair Value Measurements and Disclosures", which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The estimated fair value of certain financial instruments, including cash and cash equivalents are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 - quoted prices in active markets for identical assets or liabilities Level 2 - quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 - inputs that are unobservable (for example cash flow modeling inputs based on assumptions) The Company has no assets or liabilities valued at fair value on a recurring basis. Level 3 - Unobservable inputs reflecting management's assumptions about the inputs used in pricing the asset or liability. Financial assets and liabilities (including warrants) approximate fair value. Fair Value Measurements at July 31, 2024 using: July 31, Quoted Prices Significant Significant Warrant Liabilities $ 18,000 - - 18,000 Fair Value Measurements at July 31, 2023 using: July 31, Quoted Prices Significant Significant Warrant Liabilities $ 195,750 - - 195,750 The warrant liabilities are measured at fair value using quoted market prices and estimated volatility factors based on historical prices for the Company's common stock and are classified within Level 3 of the valuation hierarchy. The following table provides a summary of changes in fair value of the Company's Level 3 financial liabilities as of July 31, 2024 and 2023: For the Year Ended July 31, 2024 July 31, 2023 Beginning Balance $ 195,750 $ 213,750 Change in fair value of warrant liabilities (177,750 ) (35,862 ) Balance as of July 31, $ 18,000 $ 195,750 The below table shows the Black-Scholes option-pricing model inputs used by the Company to value the derivative liability at each measurement date: July 31, 2024 July 31, 2023 Stock Price $0.04 $0.45 Risk-free interest rates 4.10% 4.51% Expected life (in years) 2.53 3.53 Expected volatility 868% 114% Dividend yield 0% 0% Consolidation of financial statements Hammer Technology Holdings Corp. is the parent company and sole shareholder of Hammer Wireless Corporation and its subsidiaries, 1stPoint Communications, LLC and its subsidiaries (which includes Shelcomm, Inc), Endstream Communications, LLC, American Network Inc. and HammerPay [USA], Ltd. The financial statements for Hammer Technology Holdings Corp. and its wholly-owned subsidiaries are reported on a consolidated basis. All significant intercompany accounts and transactions have been eliminated. Its subsidiaries, Hammer Fiber Optics Investments, Ltd., Hammer Wireless - SL, Ltd and its former subsidiary Open Data Centers, LLC, are discontinued and are considered discontinued operations. Open Data Centers, LLC was dissolved on December 30, 2020. Foreign currency translation and other comprehensive loss We transact business in various foreign currencies including the Euro and the Leone. In general, The functional currency of Hammer Wireless - SL, Ltd., the Company's Sierra Leone subsidiary, is the Sierra Leonean Leone. Consequently, revenues and expenses of operations outside the United States are translated into USD Dollars using the weighted-average exchange rates on the period end date and assets and liabilities of operations outside the United States are translated into US Dollars using the change rate on the balance sheet dates. The effects of foreign currency translation adjustments amounted to approximately $54,000 and are reported in the Company's Consolidated Statement of Comprehensive Income (Loss) and Consolidated Statements of Stockholders' Equity (Deficit). On July 31, 2023, the Board of Directors approved the discontinuation of the Hammer Wireless - SL, Ltd, subsidiary. Prior period reclassifications We have reclassified certain amounts in prior periods to conform with current year's presentation. Notes payable, convertible notes payable, and convertible notes payable - related parties which were reported within loans payable at July 31, 2023 have been reclassified into their own lines within the consolidated balance sheet. Basic and diluted loss per share The basic earnings (loss) per share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares during the year. The diluted earnings (loss) per share is calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. The following table sets forth the number of potential shares of common stock that have been excluded from basic net loss per share because their effect was anti-dilutive for the years ended: July 31, 2024 July 31, 2023 Warrants 450,000 450,000 Convertible Promissory Notes 1,355,113 1,070,858 Convertible Promissory Notes - Related Parties 44,310,226 2,052,123 Total 46,115,339 3,572,981 Recent accounting pronouncements In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which significantly changes how entities will measure credit losses for most financial assets, including accounts receivable. ASU No. 2016-13 will replace today's "incurred loss" approach with an "expected loss" model, under which companies will recognize allowances based on expected rather than incurred losses. On November 15, 2019, the FASB delayed the effective date of Topic 326 for certain small public companies and other private companies until fiscal years beginning after December 15, 2022, for SEC filers that are eligible to be smaller reporting companies under the SEC's definition, as well as private companies and not-for-profit entities. In March 2022, the FASB issued ASU No. 2022-02, Financial Instruments-Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures. The guidance was issued as improvements to ASU No. 2016-13 described above. The vintage disclosure changes require an entity to disclose current-period gross write-offs by year of origination for financing receivables. The guidance is effective for financial statements issued for fiscal years beginning after December 15, 2022, and interim periods within those fiscal years. On August 1, 2023, the Company adopted ASC 326, " Financial Instruments - Credit Losses In August 2020, the FASB issued ASU 2020-06, " Debt with Conversion and other Derivatives and Hedging-Contracts in Entity s Own Equity (Subtopic 815-40) ASU 2020-06 . GAAP Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures Income Taxes (Topic 740): Improvements to Income Tax Disclosures In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures Management has evaluated other recently issued accounting pronouncements and does not believe that any of these pronouncements will have a significant impact on our consolidated financial statements and related disclosures.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Jul. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 4 - GOING CONCERN The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has consistently sustained losses since its inception. These factors, among others, raise substantial doubt about the ability of the Company to continue as a going concern for a period of one year from the issuance of these financial statements. The Company's continuation as a going concern is dependent upon, among other things, its ability to increase revenues, adequately control operating expenses and receive debt and/or equity capital from third parties. No assurance can be given that the Company will be successful in these efforts. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company intends to continue to address this condition by seeking to raise additional capital through the issuance of debt and/or the sale of equity until such time that ongoing revenues can sustain the business, at which time capitalization may be considered through other means.

RESTATEMENT OF PREVIOUSLY ISSUE

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	12 Months Ended
	Jul. 31, 2024
Accounting Changes and Error Corrections [Abstract]
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	NOTE 5 - RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS Subsequent to the Company's filing of its Annual Report on Form 10-K for the year ended July 31, 2023, with the Securities and Exchange Commission on February 16, 2024 and amended on May 8, 2024, the Company performed an evaluation of its accounting in relation to intangible assets subject to amortization. Management determined that the Original and Amended Form 10-K do not give effect to certain expenses identified. Accordingly, the Company restates its consolidated financial statements in this Form 10-K as outlined further below. Upon review of the Company's previously filed 10-K, the following errors were discovered and recorded: 1. 2. 3. The following table sets forth the effects of the adjustments on affected items within the Company's previously reported consolidated balance sheets for the year ended July 31, 2023: July 31, July 31, 2023 Adjustments 2023 (as restated) ASSETS Current Assets Cash and cash equivalents $ 66,688 $ - $ 66,688 Accounts receivable, net 238,820 (98,900 ) (1) 139,920 Security deposits 7,316 - 7,316 Prepaid expenses 18,675 - 18,675 Total current assets 331,499 (98,900 ) 232,599 Property and equipment, net 89,712 - 89,712 Intangible assets, net 7,406,827 (3,988,034 ) (2,3) 3,418,793 Total assets $ 7,828,038 $ (4,086,934 ) $ 3,741,104 Current Liabilities Accounts payable and accrued expenses $ 1,205,995 $ - $ 1,205,995 Notes payable 92,693 - 92,693 Convertible notes payable 612,000 - 612,000 Convertible notes payable - related parties 738,600 - 738,600 Warrant liabilities 195,750 - 195,750 Unissued Stock 105,925 - 105,925 Deferred revenue 172,900 - 172,900 Current liabilities from discontinued operations 545,994 - 545,994 Total current liabilities 3,669,858 - 3,669,858 Total liabilities $ 3,669,858 $ - $ 3,669,858 Commitments and contingencies Stockholders' Equity Common stock, $0.001 par value, 250,000,000 shares authorized 63,155,947 and 62,205,947 shares issued; 61,402,612 and 60,452,612 shares outstanding at July 31, 2024 and July 31, 2023, respectively $ 62,206 $ - $ 62,206 Additional paid-in capital 27,808,440 - 27,808,440 Accumulated deficit (23,712,466 ) (4,086,934 ) (1,2,3) (27,799,400 ) Total Stockholder's Equity 4,158,180 (4,086,934 ) 71,246 Total Liabilities and Stockholders' Equity $ 7,828,038 $ (4,086,934 ) $ 3,741,104 The following table sets forth the effects of the adjustments on affected items within the Company's previously reported consolidated statement of operations for the year ended July 31, 2023: For the Year Ended July 31, 2023 Adjustments July 31, 2023 (As Filed) (As Amended) Revenues $ 3,256,611 $ - $ 3,256,611 Costs and expenses: Cost of sales 2,426,456 - 2,426,456 Selling, general and administrative expenses 1,359,339 - 1,359,339 Depreciation expense 60,283 657,577 (3) 717,860 Total operating expenses 3,846,078 657,577 4,503,655 Operating loss (589,467 ) (657,577 ) (1,247,044 ) Other income (expense) Other income 262,259 - 262,259 Interest expense (20,618 ) - (20,618 ) Warrant adjustment to fair value (145,725 ) - (145,725 ) Financing expenses (255,532 ) - (255,532 ) Change in fair value of warrant liabilities 18,000 - 18,000 Other expenses (175,559 ) - (175,559 ) Total other expenses (317,175 ) - (317,175 ) Income (loss) Before Discontinued Operations (906,642 ) (657,577 ) (3) (1,564,219 ) Income (loss) From Discontinued Operations (1,013,600 ) - (1,013,600 ) Net loss $ (1,920,242 ) $ (657,577 ) $ (2,577,819 ) Weighted average number of common shares outstanding - basic and diluted 62,205,947 - 62,205,947 Loss per share- basic and diluted Continuing operations (0.01 ) - (0.03 ) Discontinued operations (0.02 ) - (0.01 ) Total $ (0.03 ) $ - $ (0.04 ) The following table sets forth the effects of the adjustments on affected items within the Company's previously reported consolidated statements of cash flows for the year ended July 31, 2023: July 31, July 31, 2023 Adjustments 2023 (As Filed) (As Restated) CASH FLOWS FROM OPERATING ACTIVITIES Net Loss $ (1,920,242 ) $ (657,577 ) (3) $ (2,577,819 ) Loss from discontinued operations 1,013,600 - 1,013,600 Adjustments to reconcile net loss to net cash provided by operating activities: Depreciation expense 60,283 657,577 (3) 717,860 Warrant adjustment to fair value (18,000 ) - (18,000 ) Noncash interest expense 227,872 - 227,872 Write-down of intangible assets 57,875 - 57,875 Changes in operating assets and liabilities: - Accounts receivable (21,986 ) - (21,986 ) Security deposits 3,766 - 3,766 Prepaid expenses (3,929 ) - (3,929 ) Accounts payable (117,821 ) - (117,821 ) Deferred revenue (148,174 ) - (148,174 ) Net cash used in operating activities - continuing operations (866,756 ) - (866,756 ) Net cash provided by (used in) operating activities - discontinued operations 230,050 - 230,050 Net cash used in operating activities (636,706 ) - (636,706 ) CASH FLOWS FROM INVESTING ACTIVITIES Purchase of property and equipment (12,650 ) - (12,650 ) Net cash used in operating activities - continuing operations (12,650 ) - (12,650 ) Net cash used in operating activities - discontinued operations - - - Net cash used in investing activities (12,650 ) - (12,650 ) CASH FLOWS FROM FINANCING ACTIVITIES Repayment of notes payable (168,284 ) - (168,284 ) Proceeds from notes payable 401,418 - 401,418 Net cash provided by financing activities - continuing operations 233,134 - 233,134 Net cash provided by financing activities - discontinued operations - - - Net cash used in financing activities 233,134 - 233,134 Effect of foreign currency on cash - - - Net increase (decrease) in cash (416,222 ) - (416,222 ) Cash, beginning of period 482,910 - 482,910 Cash, end of period $ 66,688 - $ 66,688 SUPPLEMENTAL DISCLOSURES OF CASH FLOW ACTIVITIES: Cash paid for interest $ 20,618 $ - $ 20,618 Cash paid for taxes $ 1,415 $ - $ 1,415 Shares issued for debt conversion $ 244,311 $ - $ 244,311 The specific explanations for the items noted above in the restated financial statements are as follows: 1. Per review of its accounts receivable balance, the Company has deemed it appropriate to reserve a total of $98,900 in its allowance for uncollectible accounts. 2. Following a divestiture of the telecommunications subsidiaries, as described in Note 18, the Company impaired all intangible assets with indefinite lives that contributed to the Company's conduction of business in this sector as of July 31, 2022. 3. After reexamination of the useful lives of the Company's intangible assets, it has been determined that a portion of such assets are subject to amortization and should be segregated and such amortization expensed.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Jul. 31, 2024
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	NOTE 6 - DISCONTINUED OPERATIONS Hammer Fiber Optics Investment Ltd ceased operations in the Atlantic County geographical market on October 31, 2018 when Verizon Communications, LLC terminated the spectrum lease agreement. The operations of Hammer Fiber Optics Investments, Ltd were classified as a discontinued operation. Reporting of the discontinued operation is in accordance with Accounting Standards Update No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. Open Data Centers, LLC ceased operations at its sole location in Piscataway, NJ on May 1, 2020. The operations of Open Data Centers, LLC were classified as a discontinued operation. Reporting of the discontinued operation is in accordance with Accounting Standards Update No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. As of July 31, 2024 and 2023, there were $544,533 and $545,994, respectively, of accounts payables for discontinued operations that remain on the books.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Jul. 31, 2024
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 7 - PROPERTY AND EQUIPMENT As of July 31, 2024 and 2023, property and equipment consisted of the following: July 31, July 31, 2024 2023 Life Computer, Telecom equipment & Software $ 1,289,621 $ 1,274,303 5 years Less: Accumulated depreciation (1,238,578 ) (1,184,318 ) Total $ 51,043 $ 89,712

INDEFINITE LIVED INTANGIBLE ASS

INDEFINITE LIVED INTANGIBLE ASSETS	12 Months Ended
	Jul. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
INDEFINITE LIVED INTANGIBLE ASSETS	NOTE 8 - INDEFINITE LIVED INTANGIBLE ASSETS As of July 31, 2024 and July 31, 2023, respectively, the Company had $2,959,286 of recognized indefinite lived intangible assets, which consist of customer contract assets from acquisitions and costs capitalized. These assets are not amortized and are evaluated routinely for potential impairment. If a determination is made that the intangible asset is impaired after performing the initial qualitative assessment, the asset's fair value will be calculated and compared with the carrying value to determine whether an impairment loss should be recognized. The Company did not recognize any intangible asset impairment charges during the years ended July 31, 2024 or 2023. Other Intangible Assets The following table displays the composition of Other intangible assets, net as well as the respective amortization period: 2024 2023 At July 31, Useful Gross Accumulated Net Gross Accumulated Net Customer contracts 7 $ 3,862,657 $ 1,422,607 $ 2,440,050 $ 3,862,657 $ 870,799 $ 2,991,858 Software 5 618,804 279,334 339,470 584,884 157,949 426,935 Total $ 4,481,461 $ 1,701,941 $ 2,779,520 $ 4,447,541 $ 1,028,748 $ 3,418,793 The amortization expense for Other intangible assets was as follows: Years 2024 $ 673,193 2023 657,577 2022 371,171 Estimate annual amortization expense for Other intangible assets is as follows: Years 2025 $ 675,569 2026 675,569 2027 623,388 2028 569,800 2029 239,602

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Jul. 31, 2024
Notes Payable Disclosure [Abstract]
NOTES PAYABLE	NOTE 9 - NOTES PAYABLE On April 1, 2024, 1stPoint Communications entered into a financing agreement with a financial institution in the amount of $62,400. As of July 31, 2024, the principal amount remaining under this financial agreement was $35,880. On March 20, 2023, 1stPoint Communications entered into a financing agreement with a financial institution in the amount of $58,000 and $2,320 in transaction fees. As of July 31, 2024 and 2023 the principal remaining under this financial agreement was $0 and $17,234. The balance was paid in full on October 6, 2023. On January 5, 2022, the Company entered into a convertible note with a related party in the amount of $29,253. The amount will convert into Common Stock at the Company's option and bears interest at a rate of 6% annually, to be expensed at the time of conversion. The interest on this note has been forgiven by all parties. As of July 31, 2024 and 2023, the balance of this note was $24,253. During the fiscal year 2022, the Company entered into a non-interest bearing loan with a financial institution in the amount of $10,972. As of July 31, 2024 and 2023 the principal remaining was $10,972. On February 26, 2021, Endstream Communications entered into a financing agreement with a financial institution in the amount of $40,000. The amount was refinanced on March 25, 2022 and again on November 16, 2022 in the amount of $141,750. The amount was refinanced once more during the year ended July 31, 2024 in the amount of $50,379. As of July 31, 2024 and 2023 the principal remaining was $37,498 and $40,234. As of July 31, 2024 and 2023, notes payable consisted of the following: July 31, 2024 July 31, 2023 Notes payable $ 108,603 $ 92,693 Less: current portion, net (108,603 ) (92,693 ) Long-term notes payable, net $ - $ -

RELATED PARTY CONVERTIBLE DEBT

RELATED PARTY CONVERTIBLE DEBT	12 Months Ended
	Jul. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY CONVERTIBLE DEBT	NOTE 10 - RELATED PARTY CONVERTIBLE DEBT On August 22, 2019, the Company entered into a convertible note with a related party in the amount of $12,000. $4,500 has been repaid. The amount will convert into Common Stock at the Company's option and bears interest at a rate of 6% annually, to be expensed at the time of conversion. The interest on this note has been forgiven by all parties. As of July 31, 2024 and 2023, the balance of this note was $7,500. On August 24, 2019, the Company entered into a convertible note with two related parties (who were former partners in 1stPoint Communications, LLC) in the amounts of $12,000 and $6,000 respectively. Both notes bear interest at a rate of 6% annually and any interest may be accrued as either cash or stock at the option of the Company. The interest on this note has been forgiven by all parties. As of July 31, 2024 and 2023, the balances of these notes were $12,000 and $6,000 for both periods. On March 24, 2020, the Company entered into a convertible note with the Chief Financial Officer in the amount of $43,000. The amount will convert into Common Stock at the Company's option and bears interest at a rate of 6% annually, to be expensed at the time of conversion. The interest on this note has been forgiven by all parties. As of July 31, 2024 and 2023, the balance of this note was $43,000. On April 20, 2020, the Company entered into a convertible note with the Chief Financial Officer in the amount of $36,300 with an original maturity date of April 20, 2024. The amount will convert into Common Stock at the Company's option and bears interest at a rate of 6% annually, to be expensed at the time of conversion. The interest on this note has been forgiven by all parties. As of July 31, 2024 and 2023, the balance of this note was $36,300. On September 1, 2020, the Company entered into a promissory note for the sum of $100,000 with a non-executive director. The amount will convert into Common Stock at the Company's option and bears interest at a rate of 6% annually, to be expensed at the time of conversion. The interest on this note has been forgiven by all parties. The note has been amended several times, with a total increase in funding of $61,300. As of July 31, 2024 and 2023, the balance of this note was $161,300. On February 26, 2021, the Company entered into a convertible note with a related party in the amount of $25,000. The note bears interest at a rate of 6%, compounded monthly and payable upon repayment or conversion. Interest has been waived by the lender. The note has been amended several times, with a total increase in funding of $1,218,993. As of July 31, 2024 and 2023, the balance of this note was $1,243,993 and $472,500, respectively. As of July 31, 2024 and 2023, all of the related party payables are reported as current liabilities in the Consolidated Balance Sheet and all interest and maturity dates have been waived by the holders of all promissory notes from all related parties. All related party convertible notes, with the exception of the August 22, 2019, September 1, 2020, and January 5, 2022 notes, have conversion terms of a 20% discount to market on the date of the proposed conversion, at the option of the Company or lender. The August 22, 2019, September 1, 2020, and January 5, 2022 notes have no conversion price explicitly stated. As of July 31, 2024 and 2023, related parties convertible debt consisted of the following: July 31, 2024 July 31, 2023 Convertible notes payable - related parties $ 1,510,093 $ 738,600 Less: current portion, net (1,510,093 ) (738,600 ) Long-term convertible notes payable - related parties, net $ - $ -

CONVERTIBLE DEBT

CONVERTIBLE DEBT	12 Months Ended
	Jul. 31, 2024
Debt Disclosure [Abstract]
CONVERTIBLE DEBT	NOTE 11 - CONVERTIBLE DEBT On February 11, 2022, the Company entered into a Securities Purchase Agreement (the "Mast SPA") by and between the Company and Mast Hill Fund, L.P. ("Mast"). Pursuant to the terms of the Mast SPA, the Company agreed to sell to Mast and Mast agreed to purchase from the Company, a promissory note in the aggregate principal amount of $550,000 (the "Mast Note"), convertible into shares of the Company's common stock upon the terms and subject to the limitations and conditions set forth in the Mast Note. The Mast Note has an original issue discount of $55,000, resulting in gross proceeds to the Company of $495,000. Mast has piggyback registration rights pursuant to the terms of the Mast SPA. Mast Hill converted approximately $72,148 in interest and $1,750 in fees totaling approximately $73,897 into that number of shares of common stock on March 23, 2023. The Company entered into the First Amendment to the Mast Note as of March 6, 2023, through which both parties agreed to increase the principal balance of the note by $62,000. As of July 31, 2024 and 2023, the balance of the Mast Note was $682,000 and $612,000, respectively. Pursuant to the terms of the Mast SPA, the Company also agreed to issue (i) a common stock purchase warrant to purchase 150,000 shares of Company common stock at an exercise price of $3.00, subject to adjustment as set forth therein (the "Mast First Warrant"), (ii) a common stock purchase warrant to purchase 150,000 shares of Company common stock at an exercise price of $1.50, subject to adjustment as set forth therein (the "Mast Second Warrant" and together with the Mast First Warrant, the "Mast Warrants"), and (iii) 475,000 shares of Company common stock to Mast as additional consideration for the purchase of the Mast Note. On April 4, 2024, the Company entered into the Second Amendment to the Mast Note, effectively increasing the principal balance of the note by $70,000 and extending the maturity date of the note to February 11, 2025. The terms of the amendment also included the issuance of 475,000 shares of the Company's common stock issued during the quarter ended April 30, 2024. The fair value of the common stock issued was determined using the stock price as of the date of the Second Amendment to the Mast Note at $0.199 per share or $94,525 in total. Such common stock shares issued are being accounted for as debt discount and recognized as financing expense for the year ended July 31, 2024. The Mast Note bears interest at a rate of 12% per annum and matures on February 11, 2025. Any amount of principal or interest on the Mast Note which is not paid when due will bear interest at a rate of the lesser of (i) 16% per annum and (ii) the maximum amount permitted by law. The Mast Note may not be prepaid in whole or in part except as provided in the Mast Note by way of conversion at Mast's option. Mast has the right at any time to convert all or any part of the outstanding and unpaid principal amount and interest of the Mast Note into common stock, subject to a 4.99% equity blocker, at a conversion price of $0.58 per share; provided, however, The foregoing description of the Mast SPA, the Mast Note and the Mast Warrants does not purport to be complete and is qualified in its entirety by reference to the Mast SPA, the Mast Note, the First Mast Warrant and the Second Mast Warrant, copies of which are filed as Exhibits 10.1, 10.2, 10.3 and 10.4 to Form 8-K filed on February 23, 2022. On February 17, 2022, the Company entered into a Securities Purchase Agreement (the "Talos SPA") by and between the Company and Talos Victory Fund, LLC ("Talos"). Pursuant to the terms of the Talos SPA, the Company agreed to sell to Talos, and Talos agreed to purchase from the Company, a promissory note in the aggregate principal amount of $275,000 (the "Talos Note"), convertible into shares of the Company's common stock upon the terms and subject to the limitations and conditions set forth in the Talos Note. The Talos Note has an original issue discount of $27,500, resulting in gross proceeds to the Company of $247,500. Talos has piggyback registration rights pursuant to the terms of the Talos SPA. Pursuant to the terms of the Talos SPA, the Company also agreed to issue (i) a common stock purchase warrant to purchase 75,000 shares of Company common stock at an exercise price of $3.00, subject to adjustment as set forth therein (the "Talos First Warrant"), (ii) a common stock purchase warrant to purchase 75,000 shares of Company common stock at an exercise price of $1.50, subject to adjustment as set forth therein (the "Talos Second Warrant" and together with the Talos First Warrant, the "Talos Warrants"), and (iii) 237,500 shares of Company common stock to Talos as additional consideration for the purchase of the Talos Note. Talos converted the note into 512,696 shares of HMMR common stock on October 4, 2022. As of July 31, 2024 and 2023, convertible debt consisted of the following: July 31, 2024 July 31, 2023 Convertible debt $ 627,000 $ 557,000 Original issue discount $ 55,000 $ 55,000 Less: current portion, net (682,000 ) (612,000 ) Long-term convertible debt, net $ - $ -

INCOME TAXES

INCOME TAXES	12 Months Ended
	Jul. 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 12 - INCOME TAXES T he difference between the actual income tax rate versus the tax computed at the Federal Statutory Rate follows: July 31, July 31, Federal rate 21.0 % 21.0 % State net of federal 6.2 % 0.0 % Non-taxable change in fair value of warrant -3.0 % 0.0 % Other permanent items -3.2 % 0.0 % Valuation allowance (21.0 ) % (21.0 ) % Effective income tax rate 0.0 % 0.0 % The Company did not have any material uncertain tax positions. The Company’s policy is to recognize interest and penalties accrued related to unrecognized benefits as a component income tax expense (benefit). The Company did not recognize any interest or penalties, nor did it have any interest or penalties accrued as of July 31, 2024 and July 31, 2023. Deferred income tax assets and (liabilities) consist of the following: July 31, 2024 July 31, 2023 Deferred tax assets (liabilities) Net operating loss carryforward $ 1,032,100 $ 791,347 Intangibles 109,946 56,222 Depreciation 1,851 — Total deferred tax assets 1,143,898 847,569 Valuation allowance (1,143,898 ) (847,569 ) Net deferred taxes $ — $ — The Company has approximately $3.8 million of Federal Net Operating Loss carry forwards. These carry forward do not have an expiration date, and the full amount is subject to an 80% limitation on the current year’s taxable income. The Company has approximately $3.8 million of State Net Operating Loss carry forwards to offset future taxable income in the states in which it currently operates. These carryforwards start expiring in 2029. Internal Revenue Code Section 382 limits the ability to utilize net operating losses if a 50% change in ownership occurs over a three-year period. Such limitation of the net operating losses may have occurred, but we have not analyzed it at this time as the deferred tax asset is fully reserved. During the twelve months ended July 31, 2023, the valuation allowance increased by $296,329 The tax periods ending July 31, 2021 through 2023 are open for examination.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Jul. 31, 2024
Stockholders' Equity Attributable to Parent [Abstract]
STOCKHOLDERS' EQUITY	NOTE 13 - STOCKHOLDERS' EQUITY Common Stock On April 4, 2024, the Company entered into the Second Amendment to the Mast Note, which included the issuance of 475,000 shares of the Company's common stock issued during the quarter ended April 30, 2024 (see Note 11). On March 6, 2023, Mast Hill amended the terms of its promissory note, which included the issuance of 475,000 shares of the Company's common stock issued during the quarter ended October 31, 2023. On March 23, 2023, Mast Hill converted the promissory convertible note into 127,410 shares of the Company's common stock (See Note 11). Treasury Stock The balance of Company Treasury Stock was unchanged during the period.

COMMITMENTS AND LEASES

COMMITMENTS AND LEASES	12 Months Ended
	Jul. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND LEASES	NOTE 14 - COMMITMENTS AND LEASES Hammer does not currently have any material long-term lease obligations. All leases are currently month-to-month and have no obligations pursuant to ASC 842. There are two month-to-month tenancy agreements for office space which are less than $ 2,000 per month.

CLAIMS

CLAIMS	12 Months Ended
	Jul. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
CLAIMS	NOTE 15 - CLAIMS From time to time, the Company may become subject to various legal proceedings that are incidental to the ordinary conduct of its business. Although the Company cannot accurately predict the amount of any liability that may ultimately arise with respect to any of these matters, it makes provision for potential liabilities when it deems them probable and reasonably estimable. These provisions are based on current information and legal advice and may be adjusted from time to time according to developments. The following parties have filed claims against Hammer Fiber Optics Investments Ltd and are not secured: Calvi Electric v. Hammer Fiber Optics Inv, Ltd. $ 9,210 Horizon Blue Cross v. Hammer Fiber Optics Inv, Ltd. $ 17,309 In the matter of Cross River Fiber vs. Hammer Fiber Optics Investments, Ltd., the related party has paid its obligations and the matter is now considered closed. The claims by Calvi Electric and Horizon Blue Cross have not advanced.

WARRANTS

WARRANTS	12 Months Ended
	Jul. 31, 2024
Warrants and Rights Note Disclosure [Abstract]
WARRANTS	NOTE 16 - WARRANTS On February 11, 2022, the Company issued a purchase warrant to Mast Hill Fund, L.P. for 150,000 shares of the Company's common stock in conjunction with convertible debt. The warrants are exercisable for 5 years at $1.50 per share. The warrants were evaluated for purposes of classification between liability and equity. Because the warrants were issued in conjunction with a debenture the warrants have been considered debt pursuant to ASC 820 Topic 10. On February 11, 2022, the Company issued a purchase warrant to Mast Hill Fund, L.P. for 150,000 shares of the Company's common stock in conjunction with convertible debt. The warrants are exercisable for 5 years at $3.00 per share. The Company determined the Warrants should be classified as a liability as the warrants are redeemable for cash in the event of a fundamental transaction, as defined in the warrant agreement, which includes a change in control. On February 17, 2022, the Company issued a purchase warrant to Talos Victory Fund, LLC for 75,000 shares of the Company's common stock in conjunction with convertible debt. The warrants are exercisable for 5 years at $1.50 per share. The warrants were evaluated for purposes of classification between liability and equity. Because the warrants were issued in conjunction with a debenture the warrants have been considered debt pursuant to ASC 820 Topic 10. On February 17, 2022, the Company issued a purchase warrant to Talos Victory Fund, LLC for 75,000 shares of the Company's common stock in conjunction with convertible debt. The warrants are exercisable for 5 years at $3.00 per share. The warrants were evaluated for purposes of classification between liability and equity. Because the warrants were issued in conjunction with a debenture the warrants have been considered debt pursuant to ASC 820 Topic 10. The Black Scholes model was used to determine the fair price of the warrants, including the use of the share price, exercise price, term, volatility, risk free interest rate and the dividend rate. The warrants were priced in each quarter and the carrying cost of the warrant adjusted in accordance with the model. Weighted Weighted Average Average Contractual Number of Exercise Term Warrants Price (Years) Balance outstanding at July 31, 2022 - Granted 450,000 $ 2.25 5.00 Exercised - - - Expired/Canceled - - - Balance outstanding at July 31, 2023 450,000 $ 2.25 3.54 Granted - - - Exercised - - - Expired/Canceled - - - Balance outstanding at July 31, 2024 450,000 $ 2.25 2.54 Exercisable at July 31, 2024 450,000 $ 2.25 2.54 The fair values of warrants granted during the years ended July 31, 2024 and 2023 were estimated using Black-Scholes option-pricing model with the following assumptions: July 31, 2024 2023 Exercise Price $1.50 - $3.00 $1.50 - $3.00 Risk-free interest rates 4.05% - 4.90% 3.45% - 4.16% Expected life (in years) 2.54 3.54 Expected volatility 113% - 868% 227% - 248% Dividend yield 0% 0%

OTHER INCOME (EXPENSE) AND DISC

OTHER INCOME (EXPENSE) AND DISCONTINUED AND CONTINUING OPERATIONS	12 Months Ended
	Jul. 31, 2024
Other Income Expense And Discontinued And Continuing Operations [Abstract]
OTHER INCOME (EXPENSE) AND DISCONTINUED AND CONTINUING OPERATIONS	NOTE 17 - OTHER INCOME (EXPENSE) AND DISCONTINUED AND CONTINUING OPERATIONS Discontinued Operations During the fiscal year ending July 31, 2023, the Company recognized losses from the discontinued operations of two entities, Hammer Fiber Optics Investments, Ltd. and Hammer Wireless [SL] Ltd. The remaining assets of the operations of Hammer Fiber Optics Investments, Ltd in Atlantic County, NJ have been written down and considered a loss from discontinued operations. The loss from discontinued operations was $967,543. This is a one-time write-down and will not recur. The remaining assets of the operations of Hammer Wireless [SL] Ltd in Sierra Leone have been written down and considered a loss from discontinued operations. The loss from discontinued operations was $46,057. This is a one-time write-down and will not recur. Other Income Management evaluated the deferred revenue of the 1stPoint Communications, LLC business unit and determined that certain revenues had not been reflected in prior periods due to changes in the underlying systems relating to its web hosting business. As a result, management adjusted the deferred revenue from prior periods as Other Income. Adjustments to the periods were considered revenues. The Other Income totaled approximately $293,753 and $262,259 for July 31, 2024 and 2023, respectively. On October 4, 2022, Talos Fund exercised its right to convert the principal and accrued interest from its promissory note in the amount of $297,364 at $0.58 per share of the Company's common stock. The conversion price was above the market price at closing of $0.355 per share. Therefore, the Company recognized a gain of $115,357 on conversion as of the fiscal year end July 31, 2023. On March 23, 2023 Mast Hill exercised its rights to convert interest expense and transactions fees in the amount of $73,898 at $0.58 per share of the Company's common stock. The conversion price was above the market price at closing of $0.489 per share. Therefore the Company recognized a gain of $11,467 on conversion as of the fiscal year end July 31, 2023. Financing Expenses During the fiscal year ended July 31, 2024, the Company recognized financing expenses associated with notes payable to Synergy Finance of $22,420 and $14,197 to Forward Financing. During the fiscal year ended July 31, 2023, the Company recognized financing expenses associated with notes payable to Synergy Finance of $18,804 and $27,599 to Forward Financing. During the fiscal years ended July 31, 2024 and 2023, the Company recognized $164,525 and $209,130 in financing expenses associated with the Mast Hill note and Talos convertible notes. Other Expenses During the fiscal year ended July 31, 2024, the Company recognized a loss on the writedown of assets in association with the discontinuation of the Hammer Wireless SL business unit. 1stPoint and Endstream recognized a loss of $4,134 and $21,884 respectively. During the fiscal year ended July 31 ,2023, the Company recognized a loss of $170,368 on currency exchange in association with the discontinuation of the Hammer Wireless SL business unit. 1stPoint and Endstream recognized a loss of $3,771 and $6 respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Jul. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 18 - SUBSEQUENT EVENTS The Company has completed an evaluation of all subsequent events through February 4, 2025, the date the financial statements were issued. Except as described below, the Company has concluded that no subsequent event has occurred that requires disclosure. Management has reviewed the subsequent events and there is no material impact on the current financial statements or the valuation of the business. On August 7, 2024, the Company authorized and executed a Purchase Agreement with Viper Networks Inc. with the intention to sell the Company's telecommunication assets to Viper. The assets include 1st Point Communications LLC., and all its subsidiaries, Endstream Communications LLC, American Networks Inc., and 10% ownership in Wikibuli Inc. Viper is acquiring these assets in exchange for 2,500,000 (2.5 million) shares of the Company's common stock. Substantially all of the Company's revenue recognized to date has been generated by End Stream Communications, LLC and 1st Point Communications LLC and its subsidiaries. The transaction closed on November 1, 2024. On August 29, 2024, the Company entered into and closed a loan agreement with one of our members of the Board of Directors, pursuant to which the Board Member loaned the Company an aggregate principal amount of $791,546. The Loan has an interest rate of 6%. The Loan has a six-month maturity date and the principal and accrued interest are due in full on March 1, 2025. The Company used the proceeds of the Loan to pay off in full satisfaction the promissory note the Company previously issued to Mast Hill Fund L.P. On September 1, 2024, the Company obtained shareholder approval for the Purchase Agreement with Viper Networks Inc. and to change the name of the reporting entity, Hammer Fiber Optics Holdings Corp., to Hammer Technologies Holdings Corp.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Jul. 31, 2024
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The accompanying consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP").
Use of estimates	Use of estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents include cash in banks, money market funds and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value.
Property and equipment	Property and equipment Property and equipment is stated at cost less accumulated depreciation. Depreciation is recorded on a straight-line basis
Impairment of long-lived assets	Impairment of long-lived assets The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the assets to future undiscounted cash flows to be generated by the asset. If such assets are considered impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. The Company has not recognized any related impairment losses.
Intangible Assets	Intangible Assets Our intangible assets with finite lives, including customer lists and internal-use software, are amortized over their estimated useful lives. We assess all amortizable intangible assets and other long-lived assets for impairment whenever circumstances or changes suggest the asset's carrying amount may not be recoverable. If impairment indicators are present, we evaluate recoverability by comparing the carrying amount of the asset group to its anticipated net undiscounted cash flows. Should these cash flows be less than the carrying amount, we proceed to determine the asset's fair value and record any necessary impairment. Each year, we also re-evaluate the useful life of these intangible assets to decide if adjustments to their remaining useful lives are warranted based on current events and conditions. The Company did not recognize any intangible asset impairment charges during the years ended July 31, 2024 or 2023. As of July 31, 2024, the Company had a total of $2,779,520 of net intangible assets with finite useful lives, which consisted of customer contracts of $2,440,050 and internal-use software in the aggregate of $339,470. As of July 31, 2023, the Company had a total of $3,418,793 of net intangible assets with finite useful lives, which consisted of customer contracts of $2,991,858 and internal-use software in the aggregate of $426,935.
Revenue recognition	Revenue recognition The Company accounts for revenues under Accounting Standards Update (ASU) 2014-09, "Revenue from Contracts with Customers" (Topic 606), which we adopted on August 1, 2018, using the modified retrospective approach. This standard update, along with related subsequently issued updates, clarifies the principles for recognizing revenue and develops a common revenue standard for GAAP. The Company performs the following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. The Company applies the five-step model to arrangements that meet the definition of a contract under Topic 606, including when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. At contract inception, once the contract is determined to be within the scope of Topic 606, the Company evaluates the goods or services promised within each contract related performance obligation and assesses whether each promised good or service is distinct. The Company recognizes as revenue, the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Amounts invoiced or collected in advance of product delivery or providing services are recorded as unearned revenue or customer deposits. The company accrues for sales returns, bad debts, and other allowances based on its historical experience. The Company's revenues are derived from its subsidiaries, 1stPoint Communications, LLC, Endstream Communications, LLC and Shelcomm, Inc. 1stPoint's and Shelcomm's revenues are derived from retail web and voice hosting services as well as carrier hosting services. These are contracted agreements which are billed monthly, and revenues are recognized in the period. In some cases customers sign longer term agreements (up to two years) and prepay for those services. Revenues are recognized in the period the services are delivered. Endstream's revenue is derived from post-paid and pre-paid wholesale voice services and billed on a usage basis. Revenues are recognized in the period in which the services are delivered.
Accounts Receivable	Accounts Receivable On August 1, 2023, the Company adopted ASC 326, " Financial Instruments - Credit Losses Management periodically assesses the Company's accounts receivable and, if necessary, establishes an allowance for estimated uncollectible amounts. Any required allowance is based on specific analysis of past due accounts and also considers historical trends of write-offs. As of July 31, 2024 and 2023, the Company's allowance for estimated uncollectible amounts was $136,299 and $120,713.
Income taxes	Income taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, "Accounting for Income Taxes". The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. As of July 31, 2023, the Company did not have any amounts recorded pertaining to uncertain tax positions.
Fair value measurements	Fair value measurements The Company adopted the provisions of ASC Topic 820, "Fair Value Measurements and Disclosures", which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The estimated fair value of certain financial instruments, including cash and cash equivalents are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 - quoted prices in active markets for identical assets or liabilities Level 2 - quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 - inputs that are unobservable (for example cash flow modeling inputs based on assumptions) The Company has no assets or liabilities valued at fair value on a recurring basis. Level 3 - Unobservable inputs reflecting management's assumptions about the inputs used in pricing the asset or liability. Financial assets and liabilities (including warrants) approximate fair value. Fair Value Measurements at July 31, 2024 using: July 31, Quoted Prices Significant Significant Warrant Liabilities $ 18,000 - - 18,000 Fair Value Measurements at July 31, 2023 using: July 31, Quoted Prices Significant Significant Warrant Liabilities $ 195,750 - - 195,750 The warrant liabilities are measured at fair value using quoted market prices and estimated volatility factors based on historical prices for the Company's common stock and are classified within Level 3 of the valuation hierarchy. The following table provides a summary of changes in fair value of the Company's Level 3 financial liabilities as of July 31, 2024 and 2023: For the Year Ended July 31, 2024 July 31, 2023 Beginning Balance $ 195,750 $ 213,750 Change in fair value of warrant liabilities (177,750 ) (35,862 ) Balance as of July 31, $ 18,000 $ 195,750 The below table shows the Black-Scholes option-pricing model inputs used by the Company to value the derivative liability at each measurement date: July 31, 2024 July 31, 2023 Stock Price $0.04 $0.45 Risk-free interest rates 4.10% 4.51% Expected life (in years) 2.53 3.53 Expected volatility 868% 114% Dividend yield 0% 0%
Consolidation of financial statements	Consolidation of financial statements Hammer Technology Holdings Corp. is the parent company and sole shareholder of Hammer Wireless Corporation and its subsidiaries, 1stPoint Communications, LLC and its subsidiaries (which includes Shelcomm, Inc), Endstream Communications, LLC, American Network Inc. and HammerPay [USA], Ltd. The financial statements for Hammer Technology Holdings Corp. and its wholly-owned subsidiaries are reported on a consolidated basis. All significant intercompany accounts and transactions have been eliminated. Its subsidiaries, Hammer Fiber Optics Investments, Ltd., Hammer Wireless - SL, Ltd and its former subsidiary Open Data Centers, LLC, are discontinued and are considered discontinued operations. Open Data Centers, LLC was dissolved on December 30, 2020.
Foreign currency translation and other comprehensive loss	Foreign currency translation and other comprehensive loss We transact business in various foreign currencies including the Euro and the Leone. In general, The functional currency of Hammer Wireless - SL, Ltd., the Company's Sierra Leone subsidiary, is the Sierra Leonean Leone. Consequently, revenues and expenses of operations outside the United States are translated into USD Dollars using the weighted-average exchange rates on the period end date and assets and liabilities of operations outside the United States are translated into US Dollars using the change rate on the balance sheet dates. The effects of foreign currency translation adjustments amounted to approximately $54,000 and are reported in the Company's Consolidated Statement of Comprehensive Income (Loss) and Consolidated Statements of Stockholders' Equity (Deficit). On July 31, 2023, the Board of Directors approved the discontinuation of the Hammer Wireless - SL, Ltd, subsidiary.
Prior period reclassifications	Prior period reclassifications We have reclassified certain amounts in prior periods to conform with current year's presentation. Notes payable, convertible notes payable, and convertible notes payable - related parties which were reported within loans payable at July 31, 2023 have been reclassified into their own lines within the consolidated balance sheet.
Basic and diluted loss per share	Basic and diluted loss per share The basic earnings (loss) per share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares during the year. The diluted earnings (loss) per share is calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. The following table sets forth the number of potential shares of common stock that have been excluded from basic net loss per share because their effect was anti-dilutive for the years ended: July 31, 2024 July 31, 2023 Warrants 450,000 450,000 Convertible Promissory Notes 1,355,113 1,070,858 Convertible Promissory Notes - Related Parties 44,310,226 2,052,123 Total 46,115,339 3,572,981
Recent accounting pronouncements	Recent accounting pronouncements In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which significantly changes how entities will measure credit losses for most financial assets, including accounts receivable. ASU No. 2016-13 will replace today's "incurred loss" approach with an "expected loss" model, under which companies will recognize allowances based on expected rather than incurred losses. On November 15, 2019, the FASB delayed the effective date of Topic 326 for certain small public companies and other private companies until fiscal years beginning after December 15, 2022, for SEC filers that are eligible to be smaller reporting companies under the SEC's definition, as well as private companies and not-for-profit entities. In March 2022, the FASB issued ASU No. 2022-02, Financial Instruments-Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures. The guidance was issued as improvements to ASU No. 2016-13 described above. The vintage disclosure changes require an entity to disclose current-period gross write-offs by year of origination for financing receivables. The guidance is effective for financial statements issued for fiscal years beginning after December 15, 2022, and interim periods within those fiscal years. On August 1, 2023, the Company adopted ASC 326, " Financial Instruments - Credit Losses In August 2020, the FASB issued ASU 2020-06, " Debt with Conversion and other Derivatives and Hedging-Contracts in Entity s Own Equity (Subtopic 815-40) ASU 2020-06 . GAAP Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures Income Taxes (Topic 740): Improvements to Income Tax Disclosures In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures Management has evaluated other recently issued accounting pronouncements and does not believe that any of these pronouncements will have a significant impact on our consolidated financial statements and related disclosures.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Jul. 31, 2024
Accounting Policies [Abstract]
Schedule of fair value measurements	Fair Value Measurements at July 31, 2024 using: July 31, Quoted Prices Significant Significant Warrant Liabilities $ 18,000 - - 18,000 Fair Value Measurements at July 31, 2023 using: July 31, Quoted Prices Significant Significant Warrant Liabilities $ 195,750 - - 195,750
Schedule of changes in fair value of financial liabilities	For the Year Ended July 31, 2024 July 31, 2023 Beginning Balance $ 195,750 $ 213,750 Change in fair value of warrant liabilities (177,750 ) (35,862 ) Balance as of July 31, $ 18,000 $ 195,750
Schedule of derivative liability valuation techniques	July 31, 2024 July 31, 2023 Stock Price $0.04 $0.45 Risk-free interest rates 4.10% 4.51% Expected life (in years) 2.53 3.53 Expected volatility 868% 114% Dividend yield 0% 0%
Schedule of dilutive securities computation of basic and diluted earnings per share	July 31, 2024 July 31, 2023 Warrants 450,000 450,000 Convertible Promissory Notes 1,355,113 1,070,858 Convertible Promissory Notes - Related Parties 44,310,226 2,052,123 Total 46,115,339 3,572,981

RESTATEMENT OF PREVIOUSLY ISS_2

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Jul. 31, 2024
Accounting Changes and Error Corrections [Abstract]
Schedule of error corrections and prior period adjustments	July 31, July 31, 2023 Adjustments 2023 (as restated) ASSETS Current Assets Cash and cash equivalents $ 66,688 $ - $ 66,688 Accounts receivable, net 238,820 (98,900 ) (1) 139,920 Security deposits 7,316 - 7,316 Prepaid expenses 18,675 - 18,675 Total current assets 331,499 (98,900 ) 232,599 Property and equipment, net 89,712 - 89,712 Intangible assets, net 7,406,827 (3,988,034 ) (2,3) 3,418,793 Total assets $ 7,828,038 $ (4,086,934 ) $ 3,741,104 Current Liabilities Accounts payable and accrued expenses $ 1,205,995 $ - $ 1,205,995 Notes payable 92,693 - 92,693 Convertible notes payable 612,000 - 612,000 Convertible notes payable - related parties 738,600 - 738,600 Warrant liabilities 195,750 - 195,750 Unissued Stock 105,925 - 105,925 Deferred revenue 172,900 - 172,900 Current liabilities from discontinued operations 545,994 - 545,994 Total current liabilities 3,669,858 - 3,669,858 Total liabilities $ 3,669,858 $ - $ 3,669,858 Commitments and contingencies Stockholders' Equity Common stock, $0.001 par value, 250,000,000 shares authorized 63,155,947 and 62,205,947 shares issued; 61,402,612 and 60,452,612 shares outstanding at July 31, 2024 and July 31, 2023, respectively $ 62,206 $ - $ 62,206 Additional paid-in capital 27,808,440 - 27,808,440 Accumulated deficit (23,712,466 ) (4,086,934 ) (1,2,3) (27,799,400 ) Total Stockholder's Equity 4,158,180 (4,086,934 ) 71,246 Total Liabilities and Stockholders' Equity $ 7,828,038 $ (4,086,934 ) $ 3,741,104 For the Year Ended July 31, 2023 Adjustments July 31, 2023 (As Filed) (As Amended) Revenues $ 3,256,611 $ - $ 3,256,611 Costs and expenses: Cost of sales 2,426,456 - 2,426,456 Selling, general and administrative expenses 1,359,339 - 1,359,339 Depreciation expense 60,283 657,577 (3) 717,860 Total operating expenses 3,846,078 657,577 4,503,655 Operating loss (589,467 ) (657,577 ) (1,247,044 ) Other income (expense) Other income 262,259 - 262,259 Interest expense (20,618 ) - (20,618 ) Warrant adjustment to fair value (145,725 ) - (145,725 ) Financing expenses (255,532 ) - (255,532 ) Change in fair value of warrant liabilities 18,000 - 18,000 Other expenses (175,559 ) - (175,559 ) Total other expenses (317,175 ) - (317,175 ) Income (loss) Before Discontinued Operations (906,642 ) (657,577 ) (3) (1,564,219 ) Income (loss) From Discontinued Operations (1,013,600 ) - (1,013,600 ) Net loss $ (1,920,242 ) $ (657,577 ) $ (2,577,819 ) Weighted average number of common shares outstanding - basic and diluted 62,205,947 - 62,205,947 Loss per share- basic and diluted Continuing operations (0.01 ) - (0.03 ) Discontinued operations (0.02 ) - (0.01 ) Total $ (0.03 ) $ - $ (0.04 ) July 31, July 31, 2023 Adjustments 2023 (As Filed) (As Restated) CASH FLOWS FROM OPERATING ACTIVITIES Net Loss $ (1,920,242 ) $ (657,577 ) (3) $ (2,577,819 ) Loss from discontinued operations 1,013,600 - 1,013,600 Adjustments to reconcile net loss to net cash provided by operating activities: Depreciation expense 60,283 657,577 (3) 717,860 Warrant adjustment to fair value (18,000 ) - (18,000 ) Noncash interest expense 227,872 - 227,872 Write-down of intangible assets 57,875 - 57,875 Changes in operating assets and liabilities: - Accounts receivable (21,986 ) - (21,986 ) Security deposits 3,766 - 3,766 Prepaid expenses (3,929 ) - (3,929 ) Accounts payable (117,821 ) - (117,821 ) Deferred revenue (148,174 ) - (148,174 ) Net cash used in operating activities - continuing operations (866,756 ) - (866,756 ) Net cash provided by (used in) operating activities - discontinued operations 230,050 - 230,050 Net cash used in operating activities (636,706 ) - (636,706 ) CASH FLOWS FROM INVESTING ACTIVITIES Purchase of property and equipment (12,650 ) - (12,650 ) Net cash used in operating activities - continuing operations (12,650 ) - (12,650 ) Net cash used in operating activities - discontinued operations - - - Net cash used in investing activities (12,650 ) - (12,650 ) CASH FLOWS FROM FINANCING ACTIVITIES Repayment of notes payable (168,284 ) - (168,284 ) Proceeds from notes payable 401,418 - 401,418 Net cash provided by financing activities - continuing operations 233,134 - 233,134 Net cash provided by financing activities - discontinued operations - - - Net cash used in financing activities 233,134 - 233,134 Effect of foreign currency on cash - - - Net increase (decrease) in cash (416,222 ) - (416,222 ) Cash, beginning of period 482,910 - 482,910 Cash, end of period $ 66,688 - $ 66,688 SUPPLEMENTAL DISCLOSURES OF CASH FLOW ACTIVITIES: Cash paid for interest $ 20,618 $ - $ 20,618 Cash paid for taxes $ 1,415 $ - $ 1,415 Shares issued for debt conversion $ 244,311 $ - $ 244,311

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Jul. 31, 2024
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	July 31, July 31, 2024 2023 Life Computer, Telecom equipment & Software $ 1,289,621 $ 1,274,303 5 years Less: Accumulated depreciation (1,238,578 ) (1,184,318 ) Total $ 51,043 $ 89,712

INDEFINITE LIVED INTANGIBLE A_2

INDEFINITE LIVED INTANGIBLE ASSETS (Tables)	12 Months Ended
	Jul. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of indefinite lived other intangible assets	2024 2023 At July 31, Useful Gross Accumulated Net Gross Accumulated Net Customer contracts 7 $ 3,862,657 $ 1,422,607 $ 2,440,050 $ 3,862,657 $ 870,799 $ 2,991,858 Software 5 618,804 279,334 339,470 584,884 157,949 426,935 Total $ 4,481,461 $ 1,701,941 $ 2,779,520 $ 4,447,541 $ 1,028,748 $ 3,418,793
Schedule of indfinite lived other intangible assets amortization expense	Years 2024 $ 673,193 2023 657,577 2022 371,171
Schedule of indfinite lived other intangible assets estimated amortization expense	Years 2025 $ 675,569 2026 675,569 2027 623,388 2028 569,800 2029 239,602

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Jul. 31, 2024
Notes Payable Disclosure [Abstract]
Schedule of notes payable	July 31, 2024 July 31, 2023 Notes payable $ 108,603 $ 92,693 Less: current portion, net (108,603 ) (92,693 ) Long-term notes payable, net $ - $ -

RELATED PARTY CONVERTIBLE DEBT

RELATED PARTY CONVERTIBLE DEBT (Tables)	12 Months Ended
	Jul. 31, 2024
Related Party Transactions [Abstract]
Schedule of related party debt	July 31, 2024 July 31, 2023 Convertible notes payable - related parties $ 1,510,093 $ 738,600 Less: current portion, net (1,510,093 ) (738,600 ) Long-term convertible notes payable - related parties, net $ - $ -

CONVERTIBLE DEBT (Tables)

CONVERTIBLE DEBT (Tables)	12 Months Ended
	Jul. 31, 2024
Debt Disclosure [Abstract]
Schedule of convertible debt	July 31, 2024 July 31, 2023 Convertible debt $ 627,000 $ 557,000 Original issue discount $ 55,000 $ 55,000 Less: current portion, net (682,000 ) (612,000 ) Long-term convertible debt, net $ - $ -

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Jul. 31, 2024
Income Tax Disclosure [Abstract]
Schedule of federal statutory rate	July 31, July 31, Federal rate 21.0 % 21.0 % State net of federal 6.2 % 0.0 % Non-taxable change in fair value of warrant -3.0 % 0.0 % Other permanent items -3.2 % 0.0 % Valuation allowance (21.0 ) % (21.0 ) % Effective income tax rate 0.0 % 0.0 %
Schedule of net deferred tax assets	July 31, 2024 July 31, 2023 Deferred tax assets (liabilities) Net operating loss carryforward $ 1,032,100 $ 791,347 Intangibles 109,946 56,222 Depreciation 1,851 — Total deferred tax assets 1,143,898 847,569 Valuation allowance (1,143,898 ) (847,569 ) Net deferred taxes $ — $ —

CLAIMS (Tables)

CLAIMS (Tables)	12 Months Ended
	Jul. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Schedule of claims	Calvi Electric v. Hammer Fiber Optics Inv, Ltd. $ 9,210 Horizon Blue Cross v. Hammer Fiber Optics Inv, Ltd. $ 17,309

WARRANTS (Tables)

WARRANTS (Tables)	12 Months Ended
	Jul. 31, 2024
Warrants [Abstract]
Schedule of warrants outstanding [Table Text Block]	Weighted Weighted Average Average Contractual Number of Exercise Term Warrants Price (Years) Balance outstanding at July 31, 2022 - Granted 450,000 $ 2.25 5.00 Exercised - - - Expired/Canceled - - - Balance outstanding at July 31, 2023 450,000 $ 2.25 3.54 Granted - - - Exercised - - - Expired/Canceled - - - Balance outstanding at July 31, 2024 450,000 $ 2.25 2.54 Exercisable at July 31, 2024 450,000 $ 2.25 2.54
Schedule of fair values of warrants granted [Table Text Block]	July 31, 2024 2023 Exercise Price $1.50 - $3.00 $1.50 - $3.00 Risk-free interest rates 4.05% - 4.90% 3.45% - 4.16% Expected life (in years) 2.54 3.54 Expected volatility 113% - 868% 227% - 248% Dividend yield 0% 0%

CORPORATE HISTORY AND BACKGRO_2

CORPORATE HISTORY AND BACKGROUND ON MERGER (Narrative) (Details) - shares				1 Months Ended
	Aug. 07, 2024	Apr. 13, 2016	Feb. 02, 2015	Apr. 25, 2016	Oct. 25, 2021
Share Exchange Agreement [Member] | Tanaris Power Holdings, Inc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Ownership percentage			100%
Percentage of issued and outstanding common stock			51%
Share Exchange Agreement [Member] | Tanaris Power Holdings, Inc [Member] | Hammer Fiber Optics Investments, Ltd [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares acquired				2,000,000
Number of restricted shares issued				50,000,000
Reverse split		1 for 1,000
Share Exchange Agreement [Member] | Telecom Financial Services Limited [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Ownership percentage					100%
Purchase Agreement [Member] | Wikibuli, Inc [Member] | Viper Networks [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Ownership percentage	10%
Number of shares acquired	2,500,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details) - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Property, Plant and Equipment [Line Items]
Intangible assets, net	$ 2,779,520	$ 3,418,793
Notes Payable	$ 108,603	92,693
Property plant and equipment depreciation method	Depreciation Method, Straight-Line [Member]
Accounts Receivable, Noncurrent, Nonaccrual, No Allowance	$ 136,299	120,713
Foreign currency translation adjustments	54,000
Customer Contracts [Member]
Property, Plant and Equipment [Line Items]
Intangible assets, net	2,440,050	2,991,858
Computer Software [Member]
Property, Plant and Equipment [Line Items]
Intangible assets, net	$ 339,470	$ 426,935
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of fair value measurements (Details) - Recurring [Member] - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant Liabilities	$ 18,000	$ 195,750
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant Liabilities	0	0
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant Liabilities	0	0
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant Liabilities	$ 18,000	$ 195,750

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of changes in fair value (Details) - Level 3 [Member] - Recurring [Member] - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Balance, January 1	$ 195,750	$ 213,750
Change in fair value of warrant liabilities	(177,750)	(35,862)
Balance, December 31	$ 18,000	$ 195,750

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of derivative liability valuation techniques (Details)	Jul. 31, 2024	Jul. 31, 2023
Stock Price [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative Liability, Measurement Input	0.04	0.45
Risk-free interest rates [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative Liability, Measurement Input	4.1	4.51
Expected life (in years) [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative Liability, Measurement Input	2.53	3.53
Expected volatility [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative Liability, Measurement Input	868	114
Dividend yield [Member]
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Derivative Liability, Measurement Input	0	0

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of dilutive securities computation of basic and diluted earnings per share (Details) - shares	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Dilutive Securities Computation Of Basic And Diluted Earnings Per Share [Line Items]
Number of shares of potentially dilutive securities	46,115,339	3,572,981
Warrants [Member]
Dilutive Securities Computation Of Basic And Diluted Earnings Per Share [Line Items]
Number of shares of potentially dilutive securities	450,000	450,000
Convertible Promissory Notes [Member]
Dilutive Securities Computation Of Basic And Diluted Earnings Per Share [Line Items]
Number of shares of potentially dilutive securities	1,355,113	1,070,858
Convertible Promissory Notes - Related Parties [Member]
Dilutive Securities Computation Of Basic And Diluted Earnings Per Share [Line Items]
Number of shares of potentially dilutive securities	44,310,226	2,052,123

RESTATEMENT OF PREVIOUSLY ISS_3

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Narrative) (Details) - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023	Jul. 31, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses	$ 110,894	$ 139,920
Allowance for uncollectible accounts	$ 98,900
Revision of Prior Period, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit losses		$ (98,900)	$ 98,900

RESTATEMENT OF PREVIOUSLY ISS_4

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Previously reported consolidated balance sheets (Details) - USD ($)	Jul. 31, 2024	Jul. 31, 2023	Jul. 31, 2022
Current Assets
Cash and cash equivalents	$ 74,133	$ 66,688
Accounts receivable, net	110,894	139,920
Security deposits	7,316	7,316
Prepaid expenses	13,923	18,675
Total current assets	206,266	232,599
Property and equipment, net	51,043	89,712
Intangible assets, net	2,779,520	3,418,793
Total assets	3,036,829	3,741,104
Current Liabilities
Accounts payable and accrued expenses	993,761	1,205,995
Notes payable	108,603	92,693
Convertible notes payable	682,000	612,000
Convertible notes payable - related parties	1,510,093	738,600
Warrant liabilities	18,000	195,750
Unissued Stock	0	105,925
Deferred revenue	141,156	172,900
Current liabilities from discontinued operations	544,533	545,994
Total current liabilities	3,998,146	3,669,858
Total liabilities	3,998,146	3,669,858
Stockholders' Equity
Common stock, $0.001 par value, 250,000,000 shares authorized 63,155,947 and 62,205,947 shares issued; 61,402,612 and 60,452,612 shares outstanding at July 31, 2024 and July 31, 2023, respectively	63,156	62,206
Additional paid-in capital	28,007,940	27,808,440
Accumulated deficit	(29,032,413)	(27,799,400)
Total Stockholder's Equity	(961,317)	71,246
Total Liabilities and Stockholders' Equity	$ 3,036,829	3,741,104
Previously Reported [Member]
Current Assets
Cash and cash equivalents		66,688
Accounts receivable, net		238,820
Security deposits		7,316
Prepaid expenses		18,675
Total current assets		331,499
Property and equipment, net		89,712
Intangible assets, net		7,406,827
Total assets		7,828,038
Current Liabilities
Accounts payable and accrued expenses		1,205,995
Notes payable		92,693
Convertible notes payable		612,000
Convertible notes payable - related parties		738,600
Warrant liabilities		195,750
Unissued Stock		105,925
Deferred revenue		172,900
Current liabilities from discontinued operations		545,994
Total current liabilities		3,669,858
Total liabilities		3,669,858
Stockholders' Equity
Common stock, $0.001 par value, 250,000,000 shares authorized 63,155,947 and 62,205,947 shares issued; 61,402,612 and 60,452,612 shares outstanding at July 31, 2024 and July 31, 2023, respectively		62,206
Additional paid-in capital		27,808,440
Accumulated deficit		(23,712,466)
Total Stockholder's Equity		4,158,180
Total Liabilities and Stockholders' Equity		7,828,038
Revision of Prior Period, Adjustment [Member]
Current Assets
Cash and cash equivalents		0
Accounts receivable, net		(98,900)	$ 98,900
Security deposits		0
Prepaid expenses		0
Total current assets		(98,900)
Property and equipment, net		0
Intangible assets, net		(3,988,034)
Total assets		(4,086,934)
Current Liabilities
Accounts payable and accrued expenses		0
Notes payable		0
Convertible notes payable		0
Convertible notes payable - related parties		0
Warrant liabilities		0
Unissued Stock		0
Deferred revenue		0
Current liabilities from discontinued operations		0
Total current liabilities		0
Total liabilities		0
Stockholders' Equity
Common stock, $0.001 par value, 250,000,000 shares authorized 63,155,947 and 62,205,947 shares issued; 61,402,612 and 60,452,612 shares outstanding at July 31, 2024 and July 31, 2023, respectively		0
Additional paid-in capital		0
Accumulated deficit		(4,086,934)
Total Stockholder's Equity		(4,086,934)
Total Liabilities and Stockholders' Equity		$ (4,086,934)

RESTATEMENT OF PREVIOUSLY ISS_5

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Previously reported consolidated balance sheets (Parenthetical) (Details) - $ / shares	Jul. 31, 2024	Jul. 31, 2023
Statement of Financial Position [Abstract]
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	250,000,000	250,000,000
Common Stock, Shares, Issued	63,155,947	62,205,947
Common Stock, Shares, Outstanding	61,402,612	60,452,612

RESTATEMENT OF PREVIOUSLY ISS_6

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Previously reported consolidated statements of operations (Details) - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Statement of Comprehensive Income [Abstract]
Revenues	$ 3,279,946	$ 3,256,611
Costs and expenses:
Cost of sales	2,398,667	2,426,456
Selling, general and administrative expenses	1,541,011	1,359,339
Depreciation expense	731,581	717,860
Total operating expenses		4,503,655
Operating loss	(1,391,313)	(1,247,044)
Other income (expense)
Other income	293,753	262,259
Interest expense	(86,043)	(20,618)
Warrant adjustment to fair value	(164,525)	(145,725)
Financing expenses	(36,617)	(255,532)
Change in fair value of warrant liabilities	177,750	18,000
Other expenses	(26,018)	(175,559)
Total other expenses	158,300	(317,175)
Income (loss) Before Discontinued Operations	(1,233,013)	(1,564,219)
Income (loss) From Discontinued Operations	0	(1,013,600)
Net loss	$ (1,233,013)	$ (2,577,819)
Weighted average number of common shares outstanding
Basic	62,755,125	62,205,947
Diluted	62,755,125	62,205,947
Loss per share- Continuing operations
Continuing operations - Basic	$ (0.02)	$ (0.03)
Continuing operations - Diluted	(0.02)	(0.03)
Loss per share - Discontinued operations
Discontinued operations - Basic	0	(0.01)
Discontinued operations - Diluted	0	(0.01)
Total
Basic	(0.02)	(0.04)
Diluted	$ (0.02)	$ (0.04)
Previously Reported [Member]
Statement of Comprehensive Income [Abstract]
Revenues		$ 3,256,611
Costs and expenses:
Cost of sales		2,426,456
Selling, general and administrative expenses		1,359,339
Depreciation expense		60,283
Total operating expenses		3,846,078
Operating loss		(589,467)
Other income (expense)
Other income		262,259
Interest expense		(20,618)
Warrant adjustment to fair value		(145,725)
Financing expenses		(255,532)
Change in fair value of warrant liabilities		18,000
Other expenses		(175,559)
Total other expenses		(317,175)
Income (loss) Before Discontinued Operations		(906,642)
Income (loss) From Discontinued Operations		(1,013,600)
Net loss		$ (1,920,242)
Weighted average number of common shares outstanding
Basic		62,205,947
Diluted		62,205,947
Loss per share- Continuing operations
Continuing operations - Basic		$ (0.01)
Continuing operations - Diluted		(0.01)
Loss per share - Discontinued operations
Discontinued operations - Basic		(0.02)
Discontinued operations - Diluted		(0.02)
Total
Basic		(0.03)
Diluted		$ (0.03)
Revision of Prior Period, Adjustment [Member]
Statement of Comprehensive Income [Abstract]
Revenues		$ 0
Costs and expenses:
Cost of sales		0
Selling, general and administrative expenses		0
Depreciation expense		657,577
Total operating expenses		657,577
Operating loss		(657,577)
Other income (expense)
Other income		0
Interest expense		0
Warrant adjustment to fair value		0
Financing expenses		0
Change in fair value of warrant liabilities		0
Other expenses		0
Total other expenses		0
Income (loss) Before Discontinued Operations		(657,577)
Income (loss) From Discontinued Operations		0
Net loss		$ (657,577)

RESTATEMENT OF PREVIOUSLY ISS_7

RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS - Previously reported consolidated statements of cash flows (Details) - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (1,233,013)	$ (2,577,819)
Loss from discontinued operations	0	1,013,600
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation expense	731,581	717,860
Warrant adjustment to Fair Value	(177,750)	(18,000)
Noncash interest expense	70,000	227,872
Write-down of intangible assets	0	57,875
Changes in operating assets and liabilities:
Accounts receivable	29,026	(21,986)
Security deposits	0	3,766
Prepaid expenses	4,752	(3,929)
Accounts payable	(247,615)	(117,821)
Deferred revenue	(31,744)	(148,174)
Net cash used in operating activities - continuing operations	(760,238)	(866,756)
Net cash provided by (used in) operating activities- discontinued operations	0	230,050
Net cash used in operating activities	(760,238)	(636,706)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(19,719)	(12,650)
Net cash used in operating activities - continuing operations	(19,719)	(12,650)
Net cash used in operating activities - discontinued operations	0	0
Net cash used in investing activities	(19,719)	(12,650)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayment of notes payable	(106,490)	(168,284)
Proceeds from notes payable	893,892	401,418
Net cash provided by financing activities - continuing operations	787,402	233,134
Net cash provided by (used in) financing activities- discontinued operations	0	0
Net cash used in financing activities	787,402	233,134
Effect of foreign currency on cash	0	0
Net increase (decrease) in cash	7,445	(416,222)
Cash and cash equivalent, beginning of period	66,688	482,910
Cash and cash equivalent, end of period	74,133	66,688
SUPPLEMENTAL DISCLOSURES OF CASH FLOW ACTIVITIES:
Cash paid for interest	21,756	20,618
Cash paid for taxes	800	$ 1,415
Shares issued for debt conversion		244,311
Previously Reported [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss		$ (1,920,242)
Loss from discontinued operations		1,013,600
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation expense		60,283
Warrant adjustment to Fair Value		(18,000)
Noncash interest expense		227,872
Write-down of intangible assets		57,875
Changes in operating assets and liabilities:
Accounts receivable		(21,986)
Security deposits		3,766
Prepaid expenses		(3,929)
Accounts payable		(117,821)
Deferred revenue		(148,174)
Net cash used in operating activities - continuing operations		(866,756)
Net cash provided by (used in) operating activities- discontinued operations		230,050
Net cash used in operating activities		(636,706)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment		(12,650)
Net cash used in operating activities - continuing operations		(12,650)
Net cash used in operating activities - discontinued operations		0
Net cash used in investing activities		(12,650)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayment of notes payable		(168,284)
Proceeds from notes payable		401,418
Net cash provided by financing activities - continuing operations		233,134
Net cash provided by (used in) financing activities- discontinued operations		0
Net cash used in financing activities		233,134
Effect of foreign currency on cash		0
Net increase (decrease) in cash		(416,222)
Cash and cash equivalent, beginning of period	66,688	482,910
Cash and cash equivalent, end of period		66,688
SUPPLEMENTAL DISCLOSURES OF CASH FLOW ACTIVITIES:
Cash paid for interest		20,618
Cash paid for taxes		$ 1,415
Shares issued for debt conversion		244,311
Revision of Prior Period, Adjustment [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss		$ (657,577)
Loss from discontinued operations		0
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation expense		657,577
Warrant adjustment to Fair Value		0
Noncash interest expense		0
Write-down of intangible assets		0
Changes in operating assets and liabilities:
Accounts receivable		0
Security deposits		0
Prepaid expenses		0
Accounts payable		0
Deferred revenue		0
Net cash used in operating activities - continuing operations		0
Net cash provided by (used in) operating activities- discontinued operations		0
Net cash used in operating activities		0
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment		0
Net cash used in operating activities - continuing operations		0
Net cash used in operating activities - discontinued operations		0
Net cash used in investing activities		0
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayment of notes payable		0
Proceeds from notes payable		0
Net cash provided by financing activities - continuing operations		0
Net cash provided by (used in) financing activities- discontinued operations		0
Net cash used in financing activities		0
Effect of foreign currency on cash		0
Net increase (decrease) in cash		0
Cash and cash equivalent, beginning of period	$ 0	0
Cash and cash equivalent, end of period		0
SUPPLEMENTAL DISCLOSURES OF CASH FLOW ACTIVITIES:
Cash paid for interest		0
Cash paid for taxes		$ 0
Shares issued for debt conversion		0

DISCONTINUED OPERATIONS (Narrat

DISCONTINUED OPERATIONS (Narrative) (Details) - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Accounts payables for discontinued operations	$ 544,533	$ 545,994

PROPERTY AND EQUIPMENT - Schedu

PROPERTY AND EQUIPMENT - Schedule of property, plant and equipment (Details) - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Less: Accumulated depreciation	$ (1,238,578)	$ (1,184,318)
Total	$ 51,043	89,712
Computer, Telecom Equipment & Software [Member]
Life	5 years
Property, Plant and Equipment, Gross	$ 1,289,621	$ 1,274,303

INDEFINITE LIVED INTANGIBLE A_3

INDEFINITE LIVED INTANGIBLE ASSETS (Narrative) (Details) - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Indefinite-Lived Intangible Assets [Line Items]
Recognized indefinite lived intangible assets	$ 2,959,286	$ 2,959,286

INDEFINITE LIVED INTANGIBLE A_4

INDEFINITE LIVED INTANGIBLE ASSETS - Schedule of composition of other intangible assets (Details) - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Indefinite-Lived Intangible Assets [Line Items]
Gross Amount	$ 4,481,461	$ 4,447,541
Accumulated Amortization	1,701,941	1,028,748
Net Amount	$ 2,779,520	3,418,793
Customer contracts [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	7 years
Gross Amount	$ 3,862,657	3,862,657
Accumulated Amortization	1,422,607	870,799
Net Amount	$ 2,440,050	2,991,858
Software [Member]
Indefinite-Lived Intangible Assets [Line Items]
Useful Life	5 years
Gross Amount	$ 618,804	584,884
Accumulated Amortization	279,334	157,949
Net Amount	$ 339,470	$ 426,935

INDEFINITE LIVED INTANGIBLE A_5

INDEFINITE LIVED INTANGIBLE ASSETS - Schedule of amortization expense for other intangible assets (Details)	Jul. 31, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 673,193
2023	657,577
2022	$ 371,171

INDEFINITE LIVED INTANGIBLE A_6

INDEFINITE LIVED INTANGIBLE ASSETS - Schedule of estimate annual amortization expense for other intangible assets (Details)	Jul. 31, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2025	$ 675,569
2026	675,569
2027	623,388
2028	569,800
2029	$ 239,602

NOTES PAYABLE (Narrative) (Deta

NOTES PAYABLE (Narrative) (Details) - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023	Apr. 01, 2024	Mar. 20, 2023	Nov. 16, 2022	Jul. 31, 2022	Jan. 05, 2022	Feb. 26, 2021
Debt Instrument [Line Items]
Notes payable amount	$ 0	$ 0
Principal amount of debt	682,000	612,000
Refinanced amount on notes payable	106,490	168,284
Financial Institution [Member] | Non Interest Bearing Loan [Member]
Debt Instrument [Line Items]
Notes payable amount						$ 10,972
Principal amount of debt	10,972	10,972
First Point Communications [Member] | Financial Institution [Member] | Financing Agreement [Member]
Debt Instrument [Line Items]
Notes payable amount			$ 62,400
Principal amount of debt	35,880
First Point Communications [Member] | Financial Institution [Member] | Financing Agreement [Member]
Debt Instrument [Line Items]
Notes payable amount				$ 58,000
Principal amount of debt	0	17,234
Transaction fees of debt				$ 2,320
Endstream Communications [Member] | Financial Institution [Member] | Financing Agreement [Member]
Debt Instrument [Line Items]
Notes payable amount					$ 141,750			$ 40,000
Principal amount of debt	37,498	40,234
Refinanced amount on notes payable	50,379
Convertible note three [Member] | Related Party [Member]
Debt Instrument [Line Items]
Principal amount of debt							$ 29,253
Interest rate							6%
Amount of transaction with related party	$ 24,253	$ 24,253

NOTES PAYABLE - Notes payable (

NOTES PAYABLE - Notes payable (Details) - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Notes Payable Disclosure [Abstract]
Notes payable	$ 108,603	$ 92,693
Less: current portion, net	(108,603)	(92,693)
Long-term notes payable, net	$ 0	$ 0

RELATED PARTY CONVERTIBLE DEB_2

RELATED PARTY CONVERTIBLE DEBT (Narrative) (Details) - USD ($)		1 Months Ended		12 Months Ended
	Sep. 01, 2020	Feb. 26, 2021	Aug. 22, 2019	Jul. 31, 2024	Jul. 31, 2023	Jan. 05, 2022	Apr. 20, 2020	Mar. 24, 2020	Aug. 24, 2019
Related Party Transaction [Line Items]
Principal amount of loan				$ 682,000	$ 612,000
Number of common shares issued on debt conversion					244,311
Promissory Note [Member] | Non Executive Director [Member]
Related Party Transaction [Line Items]
Principal amount of loan	$ 100,000
Interest rate	6%
Payments of debt	$ 61,300
Amount of transaction with related party				161,300	$ 161,300
Convertible note one [Member] | Related Party [Member]
Related Party Transaction [Line Items]
Principal amount of loan			$ 12,000
Interest rate			6%
Payments of debt			$ 4,500
Amount of transaction with related party				7,500	7,500
Convertible note one [Member] | 1stPoint Communications LLC [Member] | Related party one [Member]
Related Party Transaction [Line Items]
Principal amount of loan									$ 12,000
Interest rate									6%
Amount of transaction with related party				12,000	12,000
Convertible note one [Member] | 1stPoint Communications LLC [Member] | Related party two [Member]
Related Party Transaction [Line Items]
Principal amount of loan									$ 6,000
Interest rate									6%
Amount of transaction with related party				6,000	6,000
Convertible note one [Member] | Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Principal amount of loan								$ 43,000
Interest rate								6%
Amount of transaction with related party				43,000	43,000
Convertible note two [Member] | Related Party [Member]
Related Party Transaction [Line Items]
Principal amount of loan		$ 25,000
Interest rate		6%
Payments of debt		$ 1,218,993
Amount of transaction with related party				1,243,993	472,500
Convertible note two [Member] | Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Principal amount of loan							$ 36,300
Interest rate							6%
Amount of transaction with related party				36,300	36,300
Convertible note three [Member] | Related Party [Member]
Related Party Transaction [Line Items]
Principal amount of loan						$ 29,253
Interest rate						6%
Amount of transaction with related party				$ 24,253	$ 24,253

RELATED PARTY CONVERTIBLE DEB_3

RELATED PARTY CONVERTIBLE DEBT - Schedule of related party debt (Details) - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Related Party Transactions [Abstract]
Convertible notes payable - related parties	$ 1,510,093	$ 738,600
Less: current portion, net	(1,510,093)	(738,600)
Long-term convertible notes payable – related parties, net	$ 0	$ 0

CONVERTIBLE DEBT (Narrative) (D

CONVERTIBLE DEBT (Narrative) (Details) - USD ($)			1 Months Ended	3 Months Ended	12 Months Ended
	Oct. 04, 2022	Feb. 11, 2022	Feb. 17, 2022	Apr. 30, 2024	Jul. 31, 2024	Jul. 31, 2023	Apr. 04, 2024	Mar. 06, 2023
Convertible Debt [Line Items]
Notes payable, related parties					$ 108,603	$ 92,693
Aggregate principal amount					682,000	612,000
Original issue discount					$ 55,000	$ 55,000
Number of common shares issued on debt conversion						244,311
Mast Hill Fund L P [Member]
Convertible Debt [Line Items]
Debt instrument interest rate		12%
Maturity period		February 11, 2025
Principal or interest rate percentage		16%
Convertible notes, increase in the principal balance							$ 70,000	$ 62,000
Equity percentage		4.99%
Common stock exercise price per share		$ 0.58
Debt instrument conversion amount		$ 1,750
Warrants expiration period		five-year
Number of common shares issued on debt conversion				475,000
Securities purchase agreement [Member] | Mast Hill Fund L P [Member]
Convertible Debt [Line Items]
Aggregate principal amount		$ 550,000
Original issue discount		55,000
Gross proceeds of debt		495,000
Debt conversion converted instrument interest amount		72,148
Amount of fees on debt		1,750
Debt conversion converted total number of common stock shares amount		73,897
Common stock warrant purchase		$ 475,000
Securities purchase agreement [Member] | Talos Victory Fund, Llc [Member]
Convertible Debt [Line Items]
Aggregate principal amount			$ 275,000
Original issue discount			27,500
Gross proceeds of debt			247,500
Common stock warrant purchase			237,500
Number of common shares issued on debt conversion	512,696
Securities purchase agreement [Member] | First Warrant [Member] | Mast Hill Fund L P [Member]
Convertible Debt [Line Items]
Equity percentage		4.99%
Common stock warrant purchase		$ 150,000
Common stock exercise price per share		$ 3
Securities purchase agreement [Member] | First Warrant [Member] | Talos Victory Fund, Llc [Member]
Convertible Debt [Line Items]
Common stock warrant purchase			$ 75,000
Common stock exercise price per share			$ 3
Securities purchase agreement [Member] | Second Warrant [Member] | Mast Hill Fund L P [Member]
Convertible Debt [Line Items]
Common stock warrant purchase		$ 150,000
Common stock exercise price per share		$ 1.5
Securities purchase agreement [Member] | Second Warrant [Member] | Talos Victory Fund, Llc [Member]
Convertible Debt [Line Items]
Common stock warrant purchase			$ 75,000
Common stock exercise price per share			$ 1.5
Second Amendment [Member] | Mast Hill Fund L P [Member]
Convertible Debt [Line Items]
Maturity period		February 11, 2025
Common stock exercise price per share							$ 0.199
Fair value of the common stock issued							$ 94,525

CONVERTIBLE DEBT - Schedule of

CONVERTIBLE DEBT - Schedule of convertible debt (Details) - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Debt Disclosure [Abstract]
Convertible debt	$ 627,000	$ 557,000
Original issue discount	55,000	55,000
Less: current portion, net	(682,000)	(612,000)
Long-term convertible debt, net	$ 0	$ 0

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Income Tax Disclosure [Abstract]
Effective income tax rate	0%	0%
Federal Net Operating Loss carry forwards	$ 3,800,000
State Net Operating Loss carry forwards	$ 3,800,000
Percentage Of Taxable Income	80%
Valuation allowance increased		$ 296,329

INCOME TAXES - Schedule of effe

INCOME TAXES - Schedule of effective tax rate reconciliation (Details)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Income Tax Disclosure [Abstract]
Federal rate	21%	21%
State net of federal	6.20%	0%
Non-taxable change in fair value of warrant	(3.00%)	0%
Other permanent items	(3.20%)	0%
Valuation allowance	(21.00%)	(21.00%)
Effective Income Tax Rate Reconciliation, Percent, Total	0%	0%

INCOME TAXES - Schedule of net

INCOME TAXES - Schedule of net deferred tax assets (Details) - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Income Tax Disclosure [Abstract]
Net operating loss carryforward	$ 1,032,100	$ 791,347
Intangibles	109,946	56,222
Depreciation	1,851	0
Total deferred tax assets	1,143,898	847,569
Valuation allowance	(1,143,898)	(847,569)
Net deferred tax assets	$ 0	$ 0

STOCKHOLDERS' EQUITY (Narrative

STOCKHOLDERS' EQUITY (Narrative) (Details) - shares		1 Months Ended	3 Months Ended	12 Months Ended
	Mar. 06, 2023	Mar. 23, 2024	Apr. 30, 2024	Jul. 31, 2023
Class of Stock [Line Items]
Number of common shares issued on debt conversion				244,311
Mast Hill Fund, L.P. [Member]
Class of Stock [Line Items]
Number of common shares issued on debt conversion		127,410
Common stock issued	475,000		475,000

COMMITMENTS AND LEASES (Narrati

COMMITMENTS AND LEASES (Narrative) (Details)	12 Months Ended
	Jul. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Description of operating lease	All leases are currently month-to-month and have no obligations pursuant to ASC 842. There are two month-to-month tenancy agreements for office space which are less than $

CLAIMS (Details)

CLAIMS (Details)	12 Months Ended
	Jul. 31, 2023 USD ($)
Calvi Electric v. Hammer Fiber Optics Inv, Ltd [Member]
Loss Contingencies [Line Items]
Amount of claim	$ 9,210
Horizon Blue Cross v. Hammer Fiber Optics Inv, Ltd [Member]
Loss Contingencies [Line Items]
Amount of claim	$ 17,309

WARRANTS (Narrative) (Details)

WARRANTS (Narrative) (Details) - USD ($)	Feb. 17, 2022	Feb. 11, 2022
Mast Hill Fund L P [Member] | First Warrant [Member]
Class of Warrant or Right [Line Items]
Warrants issued		$ 150,000
Warrant term		5 years
Warrant exercise price per share		$ 1.5
Mast Hill Fund L P [Member] | Second Warrant [Member]
Class of Warrant or Right [Line Items]
Warrant term		5 years
Warrant exercise price per share		$ 3
Talos Victory Fund, Llc [Member] | First Warrant [Member]
Class of Warrant or Right [Line Items]
Warrants issued	$ 75,000
Warrant term	5 years
Warrant exercise price per share	$ 1.5
Talos Victory Fund, Llc [Member] | Second Warrant [Member]
Class of Warrant or Right [Line Items]
Warrants issued	$ 75,000
Warrant term	5 years
Warrant exercise price per share	$ 3

WARRANTS - Schedule of fair pri

WARRANTS - Schedule of fair price of the warrants (Details) - Warrants [Member] - $ / shares shares in Thousands	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023	Jul. 31, 2022
Class of Warrant or Right [Line Items]
Number of warrants, beginning balance	450,000	0
Granted	0	450,000
Exercised	0	0
Expired/Canceled	0	0
Number of warrants, ending balance	450,000	450,000	0
Number of warrant exercisable	450,000
Weighted average exercise price exercisable opening balance	$ 2.25
Weighted average exercise price granted	0	$ 2.25
Weighted average exercise price, Exercised	0	0
Weighted average exercise price, Expired/Canceled	0	0
Weighted average exercise price exercisable ending balance	$ 2.25	$ 2.25
Weighted average contractual term	2 years 6 months 14 days	3 years 6 months 14 days	5 years
Weighted average contractual term exercisable	2 years 6 months 14 days

WARRANTS - Schedule of fair val

WARRANTS - Schedule of fair values of warrants granted during the years (Details) - Warrants [Member] - $ / shares	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Class of Warrant or Right [Line Items]
Expected life (in years)	2 years 6 months 14 days	3 years 6 months 14 days
Dividend yield	0%	0%
Maximum [Member]
Class of Warrant or Right [Line Items]
Exercise Price	$ 3	$ 3
Risk-free interest rates	4.90%	4.16%
Expected volatility	868%	248%
Minimum [Member]
Class of Warrant or Right [Line Items]
Exercise Price	$ 1.5	$ 1.5
Risk-free interest rates	4.05%	3.45%
Expected volatility	113%	227%

OTHER INCOME (EXPENSE) AND DI_2

OTHER INCOME (EXPENSE) AND DISCONTINUED AND CONTINUING OPERATIONS (Narrative) (Details) - USD ($)		1 Months Ended	12 Months Ended
	Oct. 04, 2022	Mar. 23, 2023	Jul. 31, 2024	Jul. 31, 2023
Other Income Expense And Discontinued And Continuing Operations [Line Items]
Loss from discontinued operations			$ 0	$ (1,013,600)
Other Income			293,753	262,259
Loss on currency exchange with discontinuation of business unit			170,368
Hammer Fiber Optics Investments, Ltd [Member]
Other Income Expense And Discontinued And Continuing Operations [Line Items]
Loss from discontinued operations			967,543
Hammer Wireless [SL] Ltd [Member]
Other Income Expense And Discontinued And Continuing Operations [Line Items]
Loss from discontinued operations			46,057
1stPoint Communications LLC [Member]
Other Income Expense And Discontinued And Continuing Operations [Line Items]
Loss on currency exchange with discontinuation of business unit			4,134	3,771
Talos Victory Fund, LLC [Member]
Other Income Expense And Discontinued And Continuing Operations [Line Items]
Conversion of principal and accrued interest from promissory note	$ 297,364
Conversion price	$ 0.58
Conversion price per share at closing	$ 0.355
Gain on conversion of amount	$ 115,357
Mast Hill Fund, L.P. [Member]
Other Income Expense And Discontinued And Continuing Operations [Line Items]
Gain on conversion of amount		$ 11,467
Interest expense and transactions fees converted		$ 73,898
Conversion price of common stock		$ 0.58
Conversion price of common stock at closing		$ 0.489
Financing expenses associated with notes payable			164,525	209,130
Synergy Finance [Member]
Other Income Expense And Discontinued And Continuing Operations [Line Items]
Financing expenses associated with notes payable			22,420	18,804
Forward Financing [Member]
Other Income Expense And Discontinued And Continuing Operations [Line Items]
Financing expenses associated with notes payable			14,197	27,599
Endstream Communications, LLC [Member]
Other Income Expense And Discontinued And Continuing Operations [Line Items]
Loss on currency exchange with discontinuation of business unit			$ 21,884	$ 6

SUBSEQUENT EVENTS (Narrative) (

SUBSEQUENT EVENTS (Narrative) (Details) - USD ($)	Aug. 07, 2024	Aug. 29, 2024	Jul. 31, 2024	Jul. 31, 2023
Subsequent Event [Line Items]
Principal amount of loan			$ 682,000	$ 612,000
Subsequent Events [Member]
Subsequent Event [Line Items]
Percentage of subsidiary sold in purchase agreement	10%
Shares exchanged in purchase agreement	2,500,000
Subsequent Events [Member] | Board of Directors [Member]
Subsequent Event [Line Items]
Principal amount of loan		$ 791,546
Interest rate		6%