| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 9 Months Ended |
| Apr. 30, 2024 |
| Accounting Policies [Abstract] | |
| Basis of Presentation | Basis of Presentation
The accompanying financial
statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s year-end
is July 31. |
| Interim Financial Statements | Interim Financial Statements The unaudited interim financial statements of
the Company have been prepared in accordance with accounting principles generally accepted in the United States for interim financial
information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. In the opinion of management, all adjustments (consisting
of normal recurring accruals) considered necessary for a fair presentation have been included. The results of operations for such periods
are not necessarily indicative of the results expected for a full year or for any future period. Therefore, these financial statements
should be read in conjunction with the Company’s audited financial statements and notes filed with the SEC for the year ended July
31, 2023. |
| Development Stage Company | Development Stage Company The Company is a development stage company as
defined in ASC 915 “Development Stage Entities”. The Company is devoting substantially all of its efforts on establishing
the business and its planned principal operations have not commenced. All losses accumulated since Inception has been considered as part
of the Company's development stage activities. The Company has elected to adopt application of
Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements.
Upon adoption, the Company no longer presents or discloses inception-to-date information and other remaining disclosure requirements of
Topic 915. |
| Use of Estimates | Use of Estimates The preparation of financial
statements in conformity with generally accepted accounting principles 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 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 The Company considers all highly liquid investments
with the original maturities of three months or less to be cash equivalents. Our cash is held in a Wise electronic money account.
In accordance with ASC 230-10-20, Statement of Cash Flows, the Company has determined that the cash held in the Wise electronic money
account should be classified as cash because it is readily available for the payment of obligations, and free from any contractual restriction
that limits its use. Our Company holds its cash and cash equivalents
in accounts with Wise, a financial technology company specializing in international money transfers. It is important to note that Wise
is not a bank, but rather a licensed and regulated financial services provider. Wise operates under regulatory frameworks and
is subject to oversight by various financial regulatory authorities. While it provides services that are similar to traditional banks,
it does not operate as a traditional bank and is not a member of the Federal Deposit Insurance Corporation (FDIC). Investors should be aware that, unlike traditional
banks covered by the FDIC, Wise accounts do not offer deposit insurance. The absence of FDIC coverage means that the funds held in Wise
accounts are not protected up to the standard FDIC-insured limit. Our cash is held exclusively in a Wise electronic
money account. Funds held in Wise accounts are not insured by the Federal Deposit Insurance Corporation (FDIC) or any other deposit protection
scheme. Over 99% of Wise's funds are held in cash with
these banks (GOLDMAN SACHS BANK USA, JPMORGAN CHASE BANK, N.A., WELLS FARGO BANK, N.A., US Government bonds) as well as in secure liquid
assets such as EU, UK and US Government bonds in order to diversify risk and maximise liquidity. Wise takes this approach to make sure
the money is highly liquid and therefore always available to clients. Our choice to utilize Wise aligns with our commitment
to leveraging innovative and efficient financial services while remaining transparent about the associated regulatory and insurance considerations. As the company is incorporated in and under the
laws of the United States, we are considered as the American customer of Wise and fall under the jurisdiction of the agreement for the
USA customers. |
| Fair Value of Financial Instruments | Fair Value of Financial
Instruments AS topic 820 “Fair
Value Measurements and Disclosures” establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair
value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable
in the market. These tiers include:
Level 1: defined as observable inputs such as quoted prices in active markets;
Level 2: defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and
Level 3: defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. The carrying value of
cash and the Company’s loan from shareholder approximates its fair value due to their short-term maturity. |
| Foreign Currency | Foreign Currency The Company’s functional
and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies and management follows ASC 830, “Foreign
Currency Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing
at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in
effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on
translation or settlement of foreign currency denominated transactions or balances are included in the Statement of Operations. Naploy
Corp. has no subsidiaries located outside the United States. |
| Income Taxes | Income Taxes Income taxes are computed
using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined
based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently
enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence,
are not expected to be realized. |
| Basic Income (Loss) Per Share | Basic Income (Loss)
Per Share The Company computes
income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing
net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted
income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes
all potential common shares if their effect is anti-dilutive. As of April 30, 2024
and July 31, 2023, there were no |
| Stock-Based Compensation | Stock-Based Compensation Stock-based compensation
is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not
granted any stock options. |
| Recent Accounting Pronouncements | Recent Accounting
Pronouncements Management does not believe that any recently
issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements. |
