| 2. Summary of Significant Accounting Policies (Policies) | 12 Months Ended |
| Jul. 31, 2021 |
| Accounting Policies [Abstract] | |
| Basis of Presentation | Basis of presentation The Company’s consolidated financial statements
have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). |
| 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 of the financial statements and the reported amounts
of revenues and expenses during the reporting period. Actual results could differ from those estimates. |
| Concentrations of Credit Risk | Concentrations of Credit Risk We maintain our cash in bank deposit accounts,
the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently
have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk on cash. |
| Cash equivalents | Cash equivalents The Company considers all highly liquid investments
with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents for the years ended July
31, 2020 or 2019. |
| Inventories | Inventories Inventories are valued at the lower of cost or
net realizable value. In general cost is determined by applying either the first in first out (FIFO) or percentages mark-up to the selling
price valuations for the inventory item. Net realizable value is the estimated selling price in the ordinary course of business, less
selling expenses. Allowances is made for obsolete, slow moving and defective inventories. All of the Company’s inventories consists
of merchandise held for sale. |
| Net income (loss) per common share | Net income (loss) per common share Net income (loss) per common share is computed
pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed
by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income
(loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially
outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding
common shares assumes that the Company incorporated as of the beginning of the first period presented. There are no potentially dilutive
shares of common stock. |
| Revenue Recognition | Revenue recognition Revenue is recognized when a customer obtains
control of promised goods or services and is recognized in an amount that reflects the consideration that an entity expects to receive
in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty
of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that
the Company expects to receive in exchange for those goods. The Company applies the following five-step model in order to determine this
amount: (i) identification of the promised goods in the contract; (ii) determination of whether the promised goods are performance
obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including
the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition
of revenue when (or as) the Company satisfies each performance obligation. |
| 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. |
| Accounts receivable | Accounts receivable Accounts receivable, which generally have thirty-day
terms are recognized and carried at original invoice amount, less an allowance for uncollectible amounts, if applicable. The Company maintains an allowance for doubtful
accounts at a level considered adequate to provide for potential uncollectible receivables. The level of this allowance is evaluated by
management based on collection experience and other factors affecting the accounts such as customer relationship and market factors. |
| Taxes | Taxes 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. |
| Fair Value Measurements | Fair
Value Measurements Fair value
is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants
at the measurement date. Fair value is estimated by applying the following hierarchy, which prioritize the inputs used to measure
fair value into three levels and bases the categorization with the hierarchy upon the lowest level of input that is available and significant
to the fair value measurement. The fair
value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical
assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three
levels of the fair value hierarchy under ASC 820 are described below: Level 1
- Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Level 2
- Inputs, other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly,
including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities
in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g. interest rates);
and inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3
- Inputs that are both significant to the fair value measurement and unobservable. The Company’s
cash and cash equivalents and short-term investments are classified within Level 1 of the fair value hierarchy because they are valued
using quoted market prices. The carrying amounts of accounts payable, advances payable and short-term loans approximate their fair
value due to short term maturities. |
| Recent Accounting Pronouncements | Recently issued accounting pronouncements In February 2016, the FASB issued ASU 2016-02,
Leases (Topic 842) On June 20, 2018, the Financial Accounting Standards
Board (FASB) issued Accounting Standards Update (ASU) 2018-07, Compensation—Stock Compensation (Topic 718): Improvements
to Nonemployee Share-Based Payment Accounting In November 2019, the FASB issued ASU 2019-10,
Financial Instruments—Credit Losses (Topic 326), Derivative and Hedging (Topic 815, and Leases (Topic 841). This new guidance will
be effective for annual reporting periods beginning after December 15, 2019, including interim periods within those annual reporting periods.
While the Company is continuing to assess the potential impacts of ASU 2019-10, it does not expect ASU 2019-10 to have a material effect
on its financial statements. The Company has implemented all new accounting
pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise
disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have
a material impact on its financial position or results of operations. |
| Foreign Currency Translation | Foreign currency 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:
For the Years Ended July 31,
2021 2020
Year-end MYR: US$1 exchange rate 4.2225 4.2657
Yearly average MYR: US$1 exchange rate 4.1205 4.2197 |
