| 2. Summary of Significant Accounting Policies (Policies) | 12 Months Ended |
| Jul. 31, 2018 |
| Accounting Policies [Abstract] | |
| Basis of Presentation | Basic of Presentation These financial statements and accompanying
notes have been prepared in accordance with generally accepted accounting principles in the United States of America (“US
GAAP”). The Company has adopted its fiscal year-end
to be July 31. |
| Basic of Consolidation | Basic of Consolidation The consolidated financial statements include
the accounts of the Company and its subsidiary. All inter-company accounts and transactions have been eliminated upon consolidation. |
| Use of Estimates | Use of Estimates The preparation of financial statements in conformity
with generally accepted accounting principles in the United States of America 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 amounts of revenues and expenses during the reporting period. The Company regularly evaluates
estimates and assumptions related to valuation of donated services and rent, fair value measurements and deferred income tax asset
valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other
factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about
the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources.
The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent
there are material differences between the estimates and the actual results, future results of operations will be affected. |
| Cash and Cash Equivalents | Cash and Cash Equivalents Cash and cash equivalents are carried at cost
and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments
with an original maturity of three months or less as of the purchase date of such investments. |
| Plant and Equipment | Plant and Equipment Plant and equipment is stated at cost less accumulated
depreciation and impairment. Depreciation of plant and equipment are calculated on the straight-line method over their estimated
useful lives as follows:
Classification Principal annual rate / Estimated useful lives
Computer hardware and software 4 years
Furniture and fittings 10 years
Office equipment 5 years
Telecommunication 2 years
Renovation 10 years
Signboard 5 years
Security and alarm system 4 years Expenditures for maintenance and repairs are
expenses as incurred. |
| Inventories | Inventories Inventories consisting of products available
for sell, are stated at the lower of cost or market value. Cost of inventory is determined using the first-in, first-out (FIFO)
method. Inventory reserve is recorded to write down the cost of inventory to the estimated market value due to slow-moving merchandise
and damaged goods, which is dependent upon factors such as historical and forecasted consumer demand, and promotional environment.
The Company takes ownership, risks and rewards of the products purchased. Write downs are recorded in cost of revenues in the Statements
of Operation and Comprehensive Income. |
| Revenue Recognition | Revenue Recognition Revenue recognized when it is probable that
the economic benefits associated with the transaction will flow to the enterprise and the amount of the revenue can be measured
reliably. Revenue is measured at the fair value of consideration received or receivable.
a) Sales of goods
Revenue from sales of goods is recognized when the significant risks and rewards of ownership have been transferred to the buyer. Revenue is measured at the fair value of the consideration received or receivable, net of discounts and taxes application to the revenue.
b) Rendering of Services
Revenue from rendering of services is measured by reference to the stage of completions of the transaction at the reporting date.
c) Interest income
Interest income is recognized using the effective interest method, and accrued on a timely basis. |
| Comprehensive Income | Comprehensive Income ASC Topic 220, “Comprehensive Income”
establishes standards for reporting and display of comprehensive income, its components and accumulated balances. Comprehensive
income as defined includes all changes in equity during a period from non-owner sources. Accumulated other comprehensive income,
as presented in the accompanying statements of stockholders’ equity consists of changes in unrealized gains and losses on
foreign currency translation and cumulative net change in the fair value of available-for-sale investments held at the balance
sheet date. This comprehensive income is not included in the computation of income tax expense or benefit. |
| Income Tax Expense | Income Tax Expense Potential benefits of income tax losses are
not recognized in the accounts until realization is more likely than not. The Company computes tax asset benefits for net operating
losses carried forward. The potential benefits of net operating losses have not been recognized in these financial statements because
the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future year. The company conducts major businesses in Malaysia
and is subject to tax in their own jurisdiction. As a result of its business activities, the company will file separate tax returns
that are subject to examination by the foreign tax authorities. |
| Basic and Diluted Net Income (Loss) Per Share | Basic and Diluted Net Income/(Loss) Per Share The Company calculates net income/(loss) per
share in accordance with ASC Topic 260, “Earnings per Share.” Basic income/(loss) per share is computed by dividing
the net income/(loss) by the weighted-average number of common shares outstanding during the period. Diluted income per share is
computed similar to basic income/(loss) per share except that the denominator is increased to include the number of additional
common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional
common shares were dilutive. Diluted earnings per share excludes all dilutive potential shares if their effect is anti-dilutive.
As at July 31, 2018 and 2017, there were no potentially dilutive securities outstanding. |
| Foreign Currency Translation | Foreign Currencies Translation Transactions denominated in currencies other
than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction.
Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional
currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the
statement of operations. The functional currency of the Company is the
United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In addition, the
subsidiary maintains its books and record in a local currency, Malaysian Ringgit (“MYR” or “RM”), which
is functional currency as being the primary currency of the economic environment in which the entity operates. In general, for consolidation purposes, assets
and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic
830-30, “Translation of Financial Statement”, using the exchange rate on the balance sheet date. Revenues and expenses
are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements
of foreign subsidiary are recorded as a separate component of other comprehensive income. The Company has not to, the date of
these financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations. Translation of amounts from the local currency
of the Company into US$1 has been made at the following exchange rates for the respective years:
As of and for the years ended July 31,
2018 2017
Year-end MYR : US$1 exchange rate 4.0605 4.2790
Yearly average MYR : US$1 exchange rate 4.0538 4.3119 |
| Related Parties | Related Parties Parties, which can be a corporation or individual,
are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant
influence over the other party in making financial and operating decisions. Companies are also considered to be related if they
are subject to common control or common significant influence. |
| Fair Value of Financial Instruments | Fair Value of Financial Instruments The carrying value of the Company’s financial
instruments: cash and cash equivalents, trade receivable, deposits and other receivables, amount due to related parties and other
payables approximate at their fair values because of the short-term nature of these financial instruments. The Company also follows the guidance of the
ASC Topic 820-10, “Fair Value Measurements and Disclosures” ("ASC 820-10"), with respect to financial assets
and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the
inputs used in measuring fair value as follows:
Level 1 : Observable inputs such as quoted prices in active markets;
Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and
Level 3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions |
| Segment Reporting | Segment Reporting ASC Topic 280, "Segment Reporting" establish
standards for reporting information about operating segments on a basis consistent with the Company's internal organization structure
as well as information about geographical areas, business segments and major customers in financial statements. For the years ended
July 31, 2018 and 2017, the Company operates in one reportable operating segment in Singapore and Malaysia. |
| Recently Issued Accounting Pronouncements | Recent Accounting Pronouncements In May 2014, the FASB issued Accounting Standards
Update No. 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 supersedes the
revenue recognition requirements in “Revenue Recognition (Topic 605)”, and requires entities to recognize revenue when
it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to
be entitled to in exchange for those goods or services. ASU 2014-09 is effective for annual reporting periods beginning after December
15, 2016, including interim periods within that reporting period. Early adoption is not permitted. In August 2015, the FASB issued
an Accounting Standards Update to defer by one year the effective dates of its new revenue recognition standard until annual reporting
periods beginning after December 15, 2017 (2018 for calendar-year public entities) and interim periods therein. This adoption will
not have a material impact on our financial statements. In June 2014, the FASB issued ASU 2014-15,
"Presentation of Financial Statements-Going concern (Subtopic 205-40) which provides guidance to an organization’s management,
with principles and definitions that are intended to reduce diversity in the timing and content of disclosures that are commonly
provided by organizations today in the financial statement footnotes. This guidance in ASU 2014-15 is effective for annual periods
ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early application
is permitted for annual or interim reporting periods for which the financial statements have not previously been issued. This
adoption will not have a material impact on our financial statements. In February 2015, the FASB issued ASU 2015-02
"Consolidation (Topic 810): Amendments to the Consolidation Analysis." ASU 2015-02 changes the analysis that a reporting
entity must perform to determine whether it should consolidate certain types of legal entities. It is effective for annual reporting
periods, and interim periods within those years, beginning after December 15, 2015. Early adoption is permitted, including adoption
in an interim period. This adoption will not have a material impact on our financial statements. In January 2017, the FASB issued Accounting
Standards Update No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business (ASU 2017-01), which revises
the definition of a business and provides new guidance in evaluating when a set of transferred assets and activities is a business.
We had adopt the new standard effective January 1, 2018, on a prospective basis and do not expect the standard to have a material
impact on our consolidated financial statements. |
