INCOME TAXES (Tables)

12 Months Ended

Jul. 31, 2024

Income Tax Disclosure [Abstract]

SCHEDULE OF FEDERAL INCOME TAX RATE AND INCOME TAXES

	July 31, 2024			%			July 31, 2023			%
Income tax benefit at the federal statutory rate from continuing operations	$	(49	)		21.0		$	(42	)		21.0
State income taxes, net of effect of federal taxes		(10	)		4.3			(9	)		4.5
Expired net operating losses		0			-			364			(182.8	)
Change in valuation allowance		59			(25.3	)		(313	)		157.3
Total	$	-			-		$	-			-

SCHEDULE OF DEFERRED TAX ASSETS

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets consist of the following (in thousands):

	July 31, 2024			July 31, 2023
Federal and State net operating loss	$	3,830		$	3,768
Foreign net operating loss		18			18
Other		-			3
		3,848			3,789
Less: Valuation allowance		(3,848	)		(3,789	)
Net deferred tax asset	$	-		$	-