{"filing": {"accession": "0001493152-26-046747", "cik": "0001873213", "ticker": "BRWC", "company_name": "Birdie Win Corp", "form_type": "10-K", "filing_type": "10-K", "filing_date": "2026-10-13", "accepted_datetime": null, "acceptance_datetime": null, "accepted_at": null, "primary_doc_url": "https://www.sec.gov/Archives/edgar/data/1873213/000149315226046747/0001493152-26-046747-index.htm", "filing_url": "https://www.sec.gov/Archives/edgar/data/1873213/000149315226046747/0001493152-26-046747-index.htm", "period_of_report": "2026-07-31"}, "html_url": "/api/filings/000149315226046747/stream", "exhibits": [{"exhibit_number": "31.1", "exhibit_type": "31", "description": "", "filename": "ex31-1.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/1873213/000149315226046747/ex31-1.htm", "category": "other", "incorporated_by_reference": false}, {"exhibit_number": "32.1", "exhibit_type": "32", "description": "", "filename": "ex32-1.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/1873213/000149315226046747/ex32-1.htm", "category": "other", "incorporated_by_reference": false}], "sections": [{"section_name": "part_1", "section_title": "Part I", "start_position": 4378, "end_position": 4394}, {"section_name": "item_1", "section_title": "Business", "start_position": 4394, "end_position": 4418}, {"section_name": "item_1a", "section_title": "Risk Factors", "start_position": 4418, "end_position": 4446}, {"section_name": "item_1b", "section_title": "Unresolved Staff Comments", "start_position": 4446, "end_position": 4487}, {"section_name": "item_1c", "section_title": "Cybersecurity", "start_position": 4487, "end_position": 4552}, {"section_name": "item_3", "section_title": "Legal Proceedings", "start_position": 4552, "end_position": 4584}, {"section_name": "item_4", "section_title": "Mine Safety Disclosures", "start_position": 4584, "end_position": 4626}, {"section_name": "part_2", "section_title": "Part II", "start_position": 4626, "end_position": 4714}, {"section_name": "item_6", "section_title": "Selected Financial Data", "start_position": 4714, "end_position": 4853}, {"section_name": "item_7a", "section_title": "Quantitative and Qualitative Disclosures", "start_position": 4853, "end_position": 4928}, {"section_name": "item_8", "section_title": "Financial Statements", "start_position": 4928, "end_position": 5087}, {"section_name": "item_9a", "section_title": "Controls and Procedures", "start_position": 5087, "end_position": 5127}, {"section_name": "item_9b", "section_title": "Other Information", "start_position": 5127, "end_position": 5165}, {"section_name": "part_3", "section_title": "Part III", "start_position": 5165, "end_position": 5183}, {"section_name": "item_10", "section_title": "Directors and Executive Officers", "start_position": 5183, "end_position": 5254}, {"section_name": "item_11", "section_title": "Executive Compensation", "start_position": 5254, "end_position": 5293}, {"section_name": "item_12", "section_title": "Security Ownership", "start_position": 5293, "end_position": 5404}, {"section_name": "item_13", "section_title": "Certain Relationships", "start_position": 5404, "end_position": 5548}, {"section_name": "part_4", "section_title": "Part IV", "start_position": 5548, "end_position": 5564}, {"section_name": "item_15", "section_title": "Exhibits and Financial Statement Schedules", "start_position": 5564, "end_position": 5623}, {"section_name": "item_16", "section_title": "Form 10-K Summary", "start_position": 5623, "end_position": 34609}, {"section_name": "item_7", "section_title": "Management's Discussion and Analysis", "start_position": 34609, "end_position": 117411}], "tables": [{"table_index": 0, "table_type": "text", "caption": null, "header_text": "Nevada38-4179726"}, {"table_index": 1, "table_type": "text", "caption": null, "header_text": "Large\n accelerated filer \u2610Accelerated\n filer \u2610Non-accelerated\n filer\u2612Smaller\n reporting company\u2612"}, {"table_index": 2, "table_type": "text", "caption": null, "header_text": "ClassOutstanding\n at July 31, 2026"}, {"table_index": 4, "table_type": "exhibit_index", "caption": null, "header_text": "Page\n #"}, {"table_index": 6, "table_type": "financial", "caption": null, "header_text": "\u25cfThe\n availability and adequacy of our cash flow to meet our requirements;"}, {"table_index": 7, "table_type": "text", "caption": null, "header_text": "\u25cfThe\n \u201cCompany,\u201d \u201cwe,\u201d \u201cus,\u201d \u201cour,\u201d or \u201cBirdie Win\u201d are references to Birdie\n Win Corporation, a Nevada corporation."}, {"table_index": 10, "table_type": "financial", "caption": null, "header_text": "1.Knowledge\n of financial concepts;"}, {"table_index": 11, "table_type": "financial", "caption": null, "header_text": "1.The\n use of innovation guides and tools to improve long-term financial planning;"}, {"table_index": 13, "table_type": "text", "caption": null, "header_text": "1.Provide\n better understanding of risks and returns;"}, {"table_index": 14, "table_type": "text", "caption": null, "header_text": "1.Disclaimer"}, {"table_index": 22, "table_type": "financial", "caption": null, "header_text": "\u25cfPertain\n to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets\n of the Company;"}, {"table_index": 25, "table_type": "text", "caption": null, "header_text": "NameAgePositions\n and Offices"}, {"table_index": 27, "table_type": "text", "caption": null, "header_text": "1.bankruptcy\n petition filed by or against any business of which such person was a general partner or executive officer either at the time of the\n bankruptcy or within two years prior to that time;"}, {"table_index": 29, "table_type": "text", "caption": null, "header_text": "Summary\n Compensation Table"}, {"table_index": 30, "table_type": "text", "caption": null, "header_text": "(1)Shiyong\n Zhao has served asPresident, Chief Executive Officer, Secretary, and Chairmansince\n March 04, 2025. Prior to that date, Yunyuan Chen served asPresident, Chief Executive Officer,\n Secretary"}, {"table_index": 32, "table_type": "text", "caption": null, "header_text": "Name\n and Address ofBeneficial\n OwnerShares\n ofCommonStockBeneficiallyOwnedCommonStock\n VotingPercentageBeneficiallyOwnedVotingShares\n ofPreferredStockPreferredStock\n VotingPercentageBeneficiallyOwned"}, {"table_index": 34, "table_type": "text", "caption": null, "header_text": "ACCOUNTING\n FEES AND SERVICES20262025"}, {"table_index": 36, "table_type": "financial", "caption": null, "header_text": "Page"}, {"table_index": 37, "table_type": "exhibit_index", "caption": null, "header_text": "31.1Rule\n 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer, principal financial officer*"}, {"table_index": 39, "table_type": "text", "caption": null, "header_text": "Birdie\n Win Corporation"}, {"table_index": 40, "table_type": "text", "caption": null, "header_text": "SignatureTitleDate"}, {"table_index": 42, "table_type": "financial", "caption": null, "header_text": "Page"}, {"table_index": 45, "table_type": "financial", "caption": null, "header_text": "As\n ofAs\n of"}, {"table_index": 47, "table_type": "financial", "caption": null, "header_text": "20262025"}, {"table_index": 49, "table_type": "text", "caption": null, "header_text": "Common\n StockAdditionalAccumulated"}, {"table_index": 52, "table_type": "financial", "caption": null, "header_text": "20262025"}, {"table_index": 55, "table_type": "text", "caption": null, "header_text": "ClassificationUseful\n Life"}, {"table_index": 56, "table_type": "financial", "caption": null, "header_text": "(i)identification\n of the promised goods and services in the contract;"}, {"table_index": 59, "table_type": "text", "caption": null, "header_text": "As\n ofJuly\n 31, 2026(Audited)As\n ofJuly\n 31, 2025(Audited)"}, {"table_index": 60, "table_type": "financial", "caption": null, "header_text": "As\n ofJuly\n 31, 2026(Audited)As\n ofJuly\n 31, 2025(Audited)"}, {"table_index": 61, "table_type": "text", "caption": null, "header_text": "As\n ofJuly\n 31, 2026(Audited)As\n ofJuly\n 31, 2025(Audited)"}, {"table_index": 62, "table_type": "financial", "caption": null, "header_text": "As\n ofJuly\n 31, 2026(Audited)As\n ofJuly\n 31, 2025(Audited)"}, {"table_index": 64, "table_type": "financial", "caption": null, "header_text": "20262025"}, {"table_index": 65, "table_type": "financial", "caption": null, "header_text": "For\n the year endedJuly\n31"}, {"table_index": 67, "table_type": "financial", "caption": null, "header_text": "AmountPercentAmountPercent"}, {"table_index": 68, "table_type": "financial", "caption": null, "header_text": "As\n ofAs\n of"}, {"table_index": 69, "table_type": "financial", "caption": null, "header_text": "For\n the Years ended July 31"}, {"table_index": 71, "table_type": "financial", "caption": null, "header_text": "By\n Business UnitFinancial\n ServicesBusiness(Literacy\n Seminar)Total"}, {"table_index": 72, "table_type": "financial", "caption": null, "header_text": "By\n Business UnitFinancial\n ServicesBusiness\n (Literacy Seminar)Total"}, {"table_index": 73, "table_type": "financial", "caption": null, "header_text": "By\n CountryHong\n KongTotal"}, {"table_index": 74, "table_type": "financial", "caption": null, "header_text": "By\n CountryHong\n KongTotal"}], "exhibits_pending": false, "cdn_html": true, "response_time_ms": 29}