| 2. Summary of Significant Accounting Policies (Policies) | 6 Months Ended |
| Jan. 31, 2020 |
| Accounting Policies [Abstract] | |
| Basis of Presentation | Basis of Presentation The
interim financial information referred to above has been prepared and presented in conformity with accounting principles generally
accepted in the United States applicable to interim financial information and with the instructions to Form 10-Q and Article 8
of Regulation S-X. The interim financial information has been prepared on a basis consistent with prior interim periods and years
and includes all disclosures that are necessary and required by applicable laws and regulations. This report on Form 10-Q should
be read in conjunction with the Company’s financial statements and notes thereto included in the Company’s Form 10-K
for the fiscal year ended July 31, 2019. In the opinion of management, all adjustments
(consisting of normal and recurring accruals) considered necessary for fair presentation of the Company’s financial position,
results of operations and cash flows have been included. Operating results for the six months ended January 31, 2020, are not necessarily
indicative of the results that may be expected for future quarters or the year ending July 31, 2020. |
| Basis of Consolidation | Basis 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. As of January 31, 2020, and July
31, 2019, the Company had $3,008 and $3,343 in cash and cash equivalents, respectively. |
| 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. |
| 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 period ended
2020 2019
Period average MYR : US$1 exchange rate 4.1133 4.1579
Period end MYR : US$1 exchange rate 4.0885 4.0905 |
| 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. |
| Income Tax | Income Tax Income taxes are
accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences
attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective
tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax
rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.
The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes
the enactment date. A valuation allowance is recognized if it is more likely than not that some portion, or all, of a deferred
tax asset will not be realized. There were no significant deferred tax items as of January 31, 2020 and July 31, 2019. The Company applied
the provisions of ASC 740-10-50, Accounting for Uncertainty In Income Taxes or any given quarterly or annual
period based, in part, upon the results of operations for the given period. At and
July 31, 2019, management considered that the Company had no uncertain tax positions and will continue to evaluate for uncertain
positions in the future. |
| 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 January 31, 2020 and 2019, there were no potentially dilutive securities outstanding. |
| Recent Accounting Pronouncements | Recent Accounting Pronouncements Management
has considered all recent accounting pronouncements issued and their potential effect on our financial statements. The Company's
management believes that these recent pronouncements will not have a material effect on the Company's condensed financial statements. |
