Golden Matrix (GMGI) 10-Q 5 Jun 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Apr. 30, 2019	May 28, 2019
Document And Entity Information
Entity Registrant Name	Golden Matrix Group, Inc.
Entity Central Index Key	0001437925
Document Type	10-Q
Document Period End Date	Apr. 30, 2019
Amendment Flag	false
Current Fiscal Year End Date	--07-31
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		2,845,318,757
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019
Entity Emerging Growth Company	false
Entity Small Business	true

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Apr. 30, 2019	Jul. 31, 2018
Current assets:
Cash and cash equivalents	$ 1,425,494	$ 446,581
Accounts receivable	167,368	10,005
Accounts receivable - related parties	906,380	362,288
Prepaid expenses		1,000
Total current assets	2,499,242	819,874
Total assets	2,499,242	819,874
Current liabilities:
Accounts payable and accrued liabilities	68,670	14,391
Accounts payable - related parties	462,570	376,217
Advances from shareholders	1,000	1,000
Accrued interest	8,708	155,384
Settlement Payable - related parties	145,000	9,302
Convertible notes payable, net of discount	30,000	30,000
Convertible notes payable, net- in default	10,000	11,929
Convertible notes payable- related party-in default		495,712
Contingent liability-related party		1,055,312
Promissory note-related party	1,031,567
Derivative liabilities - note conversion feature	10,910	11,930
Totalcurrentliabilities	1,768,425	2,161,177
Settlement Payable – related parties – long-term	145,000
Total non-currentliabilities	145,000
Total liabilities	1,913,425	2,161,177
Shareholders' equity (deficit):
Common stock: $0.00001 par value, 6,000,000,000 shares authorized, 2,845,318,757and 2,622,904,757 shares issued and outstanding, respectively	28,453	26,229
Additional paid-in capital	27,732,577	26,840,794
Accumulated other comprehensive loss	(683)	(683)
Accumulated deficit	(27,174,530)	(28,207,643)
Total shareholders’ equity (deficit)	585,817	(1,341,303)
Total liabilities and shareholders’ equity (deficit)	2,499,242	819,874
Series A Preferred Stock [Member]
Shareholders' equity (deficit):
Preferred stock, value
Preferred Stock Series B [Member]
Shareholders' equity (deficit):
Preferred stock, value

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Apr. 30, 2019	Jul. 31, 2018	Aug. 14, 2015	Aug. 10, 2015
Shareholders' equity (deficit):
Preferred stock, shares authorized				1,000
Preferred stock, shares issued			1,000
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	6,000,000,000	6,000,000,000
Common stock, shares issued	2,845,318,757	2,622,904,757
Common stock, shares outstanding	2,845,318,757	2,622,904,757
Series A Preferred Stock [Member]
Shareholders' equity (deficit):
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	19,999,000	19,999,000
Preferred stock, shares outstanding	0	0
Preferred Stock Series B [Member]
Shareholders' equity (deficit):
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	1,000	1,000
Preferred stock, shares issued	1,000	1,000
Preferred stock, shares outstanding	1,000	1,000

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018
Consolidated Statements Of Operations And Comprehensive Loss
Revenues	$ 162,772		$ 165,524
Revenues-related party	574,397	345,148	1,923,882	405,148
Cost of goods sold	(214,849)		(353,351)
Grossprofit	522,320	345,148	1,736,055	405,148
Costs and expenses
Accounting and audit fees	4,500	3,750	24,877	18,910
Amortization expense	54,979	68,126	169,159	91,886
G&A expenses	105,409	54,153	238,785	80,178
G&A expenses- related party	53,922	229,800	142,162	350,400
Loss on contingent liability - related party	6,791		90,873
Professional fees	3,483	9,306	13,174	26,520
Total operating expenses	(229,084)	(365,135)	(679,030)	(567,894)
Gain (Loss) from operations	293,236	(19,987)	1,057,025	(162,746)
Other income (expense):
Interest earned	2,346		2,346
Gain (loss) on extinguishment of debt			(106)	814
Fair value change of derivative liability	909	15,824	(990)	(114,064)
Interest on convertible notes	(17,168)	(31,085)	(25,162)	(132,811)
Total other income (expense)	(13,913)	(15,261)	(23,912)	(246,061)
Net Income (Loss)	$ 279,323	$ (35,248)	$ 1,033,113	$ (408,807)
Weighted average number of common shares outstanding - Basic	2,838,577,184	1,479,677,984	2,804,249,255	767,756,060
Weighted average number of common shares outstanding - Diluted	2,851,432,351	1,479,677,984	2,817,104,422	767,756,060
Net income/(loss) per common share - Basic	$ 0	$ 0	$ 0	$ 0
Net income/(loss) per common share - Diluted	$ 0	$ 0	$ 0	$ 0

Consolidated Statements of Cash

Consolidated Statements of Cash Flow (Unaudited) - USD ($)	9 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Cash flows from operating activities:
Net Income (Loss)	$ 1,033,113	$ (408,807)
Adjustments to reconcile net income (loss) to cash used in operating activities:
Amortization expense	3,300	88,287
Imputed interest	12,055
Fair value of stock option issued for services	522,510	91,886
Fair value of shares issued for services	30,100	198,704
Penalty on convertible notes payable	3,300	8,000
Gain (Loss) on extinguishment of debt	106	(814)
Loss (Gain) from change in fair value of derivative liability	990	114,064
Fair value loss on contingent liability-related party	90,873
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable	(157,363)	(188,148)
(Increase) decrease in accounts receivable - related party	(544,092)
(Increase) decrease in Prepaid expense	1,000
(Decrease) increase in accounts payable and accrued liabilities	54,279	71,318
(Decrease) increase in accounts payable - related party	86,353	21,223
(Decrease) increase in accrued interest	9,809	31,061
Net cash provided byoperating activities	1,146,333	26,774
Cash flows from financing activities:
Proceeds from notes payable		38,000
Proceeds from settlement agreement
Repayments on settlement payable	(167,420)
Net cash provided by (used in) financing activities	(167,420)	38,000
Net increase in cash and cash equivalents	978,913	64,774
Cash and cash equivalents at beginning of year	446,581	25,167
Cash and cash equivalents at end of year	1,425,494	89,941
Supplemental disclosure of cash flow information:
Settlement of derivative liability	5,310
Common stock issued for conversion of debt	209,414	374,961
Debt discount from derivative liability	3,300	46,000
Shares issued for settlement of accounts payable - related party	448,012	60,000
Extinguishment of contingent liability - related party	1,031,567
Gain on extinguishment of contingent liability - related party	$ 114,618

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock Series B	Common Stock	Additional Paid-in Capital	Stock Payable	Accumulated Other Comprehensive Income ( Loss)	Accumulated Deficit	Total
Beginning balance, Shares at Jul. 31, 2017	1,000	141,096,983
Beginning balance, Amount at Jul. 31, 2017		$ 1,411	$ 25,350,795	$ 1,600	$ (683)	$ (26,889,270)	$ (1,536,147)
Issuance of shares for convertible notes conversion, Shares		1,046,246,456
Issuance of shares for convertible notes conversion, Amount		$ 10,462	526,543	(1,600)			535,405
Issuance of shares for convertible notes conversion - related party, Shares		250,000,000
Issuance of shares for convertible notes conversion - related party, Amount		$ 2,500	297,500				300,000
Issuance of shares for subscription agreement, Shares		300,000,000
Issuance of shares for subscription agreement, Amount		$ 3,000	117,000				120,000
Issuance of shares for services, Shares		680,000,000
Issuance of shares for services, Amount		$ 6,800	229,900				236,700
Issuance of shares for settlement of accounts payable -related party, Shares		205,561,318
Issuance of shares for settlement of accounts payable - related party, Amount		$ 2,056	117,944				120,000
Fair value of options/warrants issued for services			201,112				201,112
Net income						(1,318,373)	(1,318,373)
Ending balance, Shares at Jul. 31, 2018	1,000	2,622,904,757
Ending balance, Amount at Jul. 31, 2018		$ 26,229	26,840,794		(683)	(28,207,643)	(1,341,303)
Issuance of shares for convertible notes conversion - related party, Shares		209,414,000
Issuance of shares for convertible notes conversion - related party, Amount		$ 2,094	207,320				209,414
Issuance of shares for services, Shares		13,000,000
Issuance of shares for services, Amount		$ 130	29,970				30,100
Adjustment for settlement of convertible note			5,310				5,310
Fair value of options/warrants issued for services			522,510				522,510
Gain on extinguishment of contingent liability - related party			114,618				114,618
Imputed interest – related party			12,055				12,055
Net income						1,033,113	1,033,113
Ending balance, Shares at Apr. 30, 2019	1,000	2,845,318,757
Ending balance, Amount at Apr. 30, 2019		$ 28,453	$ 27,732,577		$ (683)	$ (27,174,530)	$ 585,817

BASIS OF PRESENTATION AND ACCOU

BASIS OF PRESENTATION AND ACCOUNTING POLICIES	9 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 1 - BASIS OF PRESENTATION AND ACCOUNTING POLICIES	Golden Matrix Group, Inc. (“GMGI” or “Company”) was incorporated in the State of Nevada on June 4, 2008, under the name Ibex Resources Corp. The Company business at the time was mining and exploration of mineral properties. On August 31, 2009, the Company changed its name to Source Gold Corp. in order to reflect the focus of the Company. In April 2016, the Company changed its name to Golden Matrix Group, Inc., reflected the changing direction of the Company business to software technology. GMGI has a global presence with offices in Las Vegas Nevada and Sydney Australia. GMGI’s sophisticated social gaming software supports multiple languages including English and Chinese. The accompanying unaudited interim consolidated financial statements of Golden Matrix Group, Inc. (“GMGI” or the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s annual report for the year ended July 31, 2018 on Form 10-K filed on October 29, 2018. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the consolidated financial statements which would substantially duplicate the disclosure contained in the audited consolidated financial statements for the most recent fiscal year ended July 31, 2018 have been omitted. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the balance sheet. Actual results could differ from those estimates. Cash and Cash Equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. Revenues Revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable, and collectability is probable, which is in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606, Revenue Recognition Revenue Recognition Step 1: Identify the contract with a customer. Step 2: Identify the separate performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the separate performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. Foreign Currency Translation The Company’s functional currency is the US dollar as a substantial part of the Company’s operations is based in Arizona. IRC’s and NBI’s functional currency is the Canadian dollar. The functional currency of SB and Vulture is the US dollar as its activities are in the USA. The Company uses the United States dollar as its reporting currency for consistency with registrants of the Securities and Exchange Commission (“SEC”). Assets and liabilities denominated in a foreign currency are translated into US dollar reporting currency at the exchange rate in effect at the balance sheet date and capital accounts are translated at historical rates. Income statement accounts are translated at the average rates of exchange prevailing during the period. Transactions undertaken in currencies other than the functional currency of the entity are translated using the exchange rate in effect as of the transaction date. Any exchange gains and losses are included in other comprehensive loss. Earnings (Loss) Per Common Share Basic net earnings (loss) per common share are computed by dividing net earnings (loss) available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted net earnings (loss) per common share is determined using the weighted-average number of common shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents. In periods when losses are reported, the weighted-average number of common shares outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. The dilutive effect of outstanding stock options and warrants is reflected in diluted earnings per share by application of the treasury stock method. The dilutive effect of outstanding convertible securities is reflected in diluted earnings per share by application of the if-converted method. The following is a reconciliation of basic and diluted earnings (loss) per common share for 2019 and 2018: For the Three Months Ended For the Nine Months Ended April 30, April 30, 2019 2018 2019 2018 Basic earnings (loss) per common share Numerator: Net income (loss) available to common shareholders $ 279,323 $ (35,248 ) $ 1,033,113 $ (408,807 ) Denominator: Weighted average common shares outstanding 2,838,577,184 1,479,677,984 2,804,249,255 767,756,060 Basic earnings (loss) per common share $ 0.00 $ (0.00 ) $ 0.00 $ (0.00 ) Diluted earnings (loss) per common share Numerator: Net income (loss) available to common shareholders $ 279,323 $ (35,248 ) $ 1,033,113 $ (408,807 ) Denominator: Weighted average common shares outstanding 2,838,577,184 1,479,677,984 2,804,249,255 767,756,060 Preferred shares 1,000 - 1,000 - Convertible debt 12,854,167 - 12,854,167 - Adjusted weighted average common shares outstanding 2,851,432,351 1,479,677,984 2,817,104,422 767,756,060 Diluted earnings (loss) per common share $ 0.00 $ (0.00 ) $ 0.00 $ (0.00 ) For the three and nine months ended April 30, 2018 the weighted-average number of common shares outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. Derivative Instruments We review the terms of the common stock, warrants and convertible debt we issue to determine whether there are embedded derivative instruments, including embedded conversion options, which are required to be bifurcated and accounted for separately as derivative financial instruments. In circumstances where the host instrument contains more than one embedded derivative instrument, including the conversion option, that is required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument. Bifurcated embedded derivatives are initially recorded at fair value and are then revalued at each reporting date with changes in the fair value reported as non-operating income or expense. When the equity or convertible debt instruments contain embedded derivative instruments that are to be bifurcated and accounted for as liabilities, the total proceeds received are first allocated to the fair value of all the bifurcated derivative instruments. The remaining proceeds, if any are then allocated to the host instruments themselves, usually resulting in those instruments being recorded as a discount from their face value. Derivatives are measured at their fair value on the balance sheet. Changes in fair value are recorded in the statement of operation. Income Taxes The Company uses the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statements carrying amounts of existing assets and liabilities and loss carry-forwards and their respective tax bases. 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 of a change in tax rules on deferred tax assets and liabilities is recognized in operations in the year of change. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized. Comprehensive Loss The Company is required to report comprehensive loss, which includes net loss as well as changes in equity from non-owner sources. Fair Value of Financial Instruments The Company measures its financial assets and liabilities at fair value. Fair value is defined as the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. A three-tier fair value hierarchy prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: · Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; · Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable, such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and · Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one more significant inputs or significant value drivers are unobservable. Our financial instruments include cash, accounts payable and accrued liabilities, notes payable, convertible notes payable, advances from shareholder, and derivative liabilities. The carrying values of these financial instruments approximate their fair value due to their short-term nature. The derivative liabilities are stated at their fair value as a level 3 measurement. The Company used a Black-Scholes model to determine the fair values of these derivative liabilities. Stock-Based Compensation The Company records stock based compensation in accordance with the guidance in ASC Topic 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. Stock based compensation for non-employees is accounted for using the Stock Based Compensation Topic of the FASB ASC 505. We use the fair value method for equity instruments granted to non-employees and will use the Black-Scholes model for measuring the fair value of options, if issued. The stock based fair value compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods. Subsequent Events The Company evaluated subsequent events through the date these financial statements were issued for disclosure purposes. Reclassification Certain prior year amounts have been reclassified for consistency with the current period presentation. Recent Issued Accounting Pronouncements In February 2016, a pronouncement was issued that creates new accounting and reporting guidelines for leasing arrangements. The new guidance requires organizations that lease assets to recognize assets and liabilities on the balance sheet related to the rights and obligations created by those leases, regardless of whether they are classified as finance or operating leases. Consistent with current guidance, the recognition, measurement, and presentation of expenses and cash flows arising from a lease primarily will depend on its classification as a finance or operating lease. The guidance also requires new disclosures to help financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. The new standard is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period, with early application permitted. The new standard is to be applied using a modified retrospective approach. The Company is currently evaluating the impact of the new pronouncement on its financial statements. In March 2016, the FASB issued ASU No. 2016-09, Compensation - Stock Compensation (Topic 718). The FASB issued this update to improve the accounting for employee share-based payments and affect all organizations that issue share based payment awards to their employees. Several aspects of the accounting for share-based payment award transactions are simplified, including: (a) income tax consequences; (b) classification of awards as either equity or liabilities; and (c) classification on the statement of cash flows. The updated guidance is effective for annual periods beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption of the updates is permitted. Management is currently evaluating the new guidance to determine the impact it will have on our consolidated financial statements. On November 17, 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, a consensus of the FASB’s Emerging Issues Force (the “Task Force”). The new standard requires that the statement of cash flows explain the change during the period in the total cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Entities will also be required to reconcile such total to amounts on the balance sheet and disclose the nature of the restrictions. AUS No. 2016-18 is effective for public business entities for fiscal years beginning after December 15, 2017. The Company does not believe this ASU will have an impact on our results of operation, cash flows, other than presentation, or financial condition. The Company does not believe that any other recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 2 - GOING CONCERN	The accompanying unaudited consolidated financial statements of GMGI have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company had an accumulated deficit of $27,174,530 and $27,298,077 as of April 30, 2019 and 2018, respectively. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. Without realization of additional capital, it would be unlikely for GMGI to continue as a going concern. GMGI’s management plans on raising cash from public or private debt or equity financing, on an as needed basis, and in the longer term, revenues from the gambling business. GMGI’s ability to continue as a going concern is dependent on these additional cash financings, and, ultimately, upon achieving profitable operations through the development of its gambling business.

CONVERTIBLE NOTES PAYABLES

CONVERTIBLE NOTES PAYABLES	9 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 3 - CONVERTIBLE NOTES PAYABLES	Convertible notes payable at April 30, 2019 and July 31, 2018 consisted of the following: April 30, July 31, 2019 2018 Convertible Note #2 30,000 30,000 Convertible Note #46 - in default - 1,930 Convertible Note #59 - in default 10,000 10,000 Convertible Note #68 - Related party - in default - 495,712 Notes payable, principal $ 40,000 $ 537,642 Total notes payable $ 30,000 $ 30,000 Total notes payable – in default $ 10,000 $ 11,930 Total notes payable – Related party - in default $ - $ 495,712 Convertible Note #2 On March 19, 2012, the Company received $30,000 cash from the issuance of a convertible promissory note in the amount of $30,000. The promissory note is unsecured, interest free and repayable upon demand. The note may be converted at the option of the holder into Common stock of the Company. The fixed conversion price is $0.01 per share. Accordingly the note may be converted into 3,000,000 common shares of the Company. The Company determined that this Promissory note should be accounted for in accordance with FASB ASC 470-20 which addresses “Accounting for Convertible Securities with Beneficial Conversion Features”. The beneficial conversion feature is calculated at its intrinsic value (that is, the difference between the conversion price $0.01 and the fair value of the common stock into which the debt is convertible at the commitment date (per share being $0.08), multiplied by the number of shares into which the debt is convertible. The valuation of the beneficial conversion feature recorded cannot be greater than the face value of the note issued. As of April 30, 2019, debt discount balance $0 was recorded. Convertible Note #46 On July 9, 2014, the Company received funding pursuant to a convertible promissory note in the amount of $33,000. The promissory note is unsecured, bears interest at 8% per annum, and matures on July 9, 2015. The holder has the right after a period of 180 days to convert the balance outstanding into the Company’s common stock at a rate equal to 50% of the lowest closing prices during the ten trading days prior to the conversion date. Upon the holder’s option to convert becoming active the Company recorded a debt discount and derivative liability of $130,556 being the fair value of the conversion feature which was determined using the Black-Scholes valuation model. The debt discount is accreted to the statement of operations using the effective interest rate method over the term of the note or to the date of conversion, and the derivative liability is revalued at each reporting date to fair value. Any change in fair value is credited or charged to the statement of operations in the period. On August 28, 2018, the Company entered into Settlement Agreement and Mutual General Release (the “Settlement Agreement”) with the note holder whereby the parties agreed to release each other from any, and all liabilities relating to the Convertible Promissory Note (Note 46). In this Settlement Agreement, the Company agreed to pay out the remaining balance of the note principal of $1,930, accrued interest of $154, default interest and penalty of $5,927, and aloso the Company recorded a loss on settlement of $106, totalling $8,118. As of April 30, 2019, the balance of this Note was $0. Convertible Note #59 On July 31, 2015 the Company entered into a Convertible Promissory Note with Direct Capital Group, Inc. in the sum of $240,000. The promissory note is unsecured, bears interest at 8% per annum, and matures on January 31, 2016. Any principal amount not paid by the maturity date bears interest at 22% per annum. On April 26, 2016, $50,000 was reassigned to Blackbridge Capital, LLC (“Blackbridge”). Blackbridge failed to meet terms of the Assignment and Assumption and were therefore in default of their obligations. The Company took legal advice regarding the breach of Blackbridge Capital LLC’s obligations. On the June 2, 2016, the Company’s legal counsel, wrote to Blackbridge Capital advising them of the breach and also that the Company had cancelled the remaining balance on the note. The Company recorded a gain on extinguishment of debt $47,151. On July 21, 2016, $25,000 was reassigned to Istvan Elek. At any time the note may be converted at the option of the holder into Common stock of the Company. The conversion price is 50% of the market price, where market price is defined as “the lowest closing price on any day with a fifteen day look back”. A portion of the proceeds from issuance of the convertible debt, equal to the intrinsic value, is allocated to additional paid-in capital. Because the debt is due on demand and is convertible at the date of issuance, the valuation of the beneficial conversion feature is charged to interest expense at the date of issuance. On July 31, 2015, interest expense relating to the beneficial conversion feature of this convertible note of $0 was recorded in the financial statements, with a corresponding increase to additional paid in capital. On September 22, 2016, the Company entered into a Cancellation and Release Agreement with Direct Capital Group, Inc. (“Direct”). In terms of Cancellation and Release Agreement Direct agreed to cancel the convertible promissory note with the Company totaling $183,157. In consideration for the cancellation of the convertible promissory notes and in terms of the Asset Purchase Agreement dated February 22, 2016, the Company has agreed to transfer ownership of mining claims held in the Company’s name. It was also agreed by both the Company and Direct that Direct shall release all future claims to subsequent conversions of the Notes and the Company will have no further obligation to Direct under those Convertible Notes and Direct shall be forever barred from seeking further conversions or claiming obligations of the Company under the Convertible Notes. The Company recorded a gain on extinguishment of debt of $165,000 related to the agreement. As of April 30, 2019, principal balance of this note was $10,000. Convertible Note #68 On March 1, 2016 the Company entered into a convertible promissory note with Luxor Capital, LLC in the amount of $2,374,712. The promissory note is unsecured, bears interest at 6% per annum, and matures on March 1, 2017. Upon the holder’s option to convert becoming active the Company recorded a debt discount and derivative liability of $2,330,680 being the fair value of the conversion feature which was determined using the Black-Scholes valuation model. The debt discount is accreted to the statement of operations using the effective interest rate method over the term of the note or to the date of conversion, and the derivative liability is revalued at each reporting date to fair value. Any change in fair value is credited or charged to the statement of operations in the period. On September 10, 2018, the Company entered into Settlement Agreement with Luxor Capital LLC (“Luxor”) whereby the parties agreed to release each other from any, and all liabilities relating to the Convertible Promissory Note. Pursuant to the Settlement Agreement, the Company agreed to pay out the remaining balance of the note totalling $649,414 by converting $209,414 into common stock at a conversion price $0.001, by making a payment of $150,000 and by entering into an interest free loan for the balance of $290,000, such loan to be repaid in two equal instalments of $145,000 on the 10th September 2019 and 10th September 2020. On September 10, 2018, 209,414,000 shares of common stock were issued for the conversion of $209,414. As of April 30, 2019, principal balance of this note was $0, settlement payable of this note was $0, loan payable of this note was $290,000.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	9 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 4 - DERIVATIVE LIABILITIES	Due to the conversion features contained in the convertible notes issued, the actual number of shares of common stock that would be required if a conversion of the notes as further described in Note 6 was made through the issuance of the Company’s common stock cannot be predicted, and the Company could be required to issue an amount of shares that may cause it to exceed its authorized share amount. As a result, the conversion feature requires derivative accounting treatment and will be bifurcated from the notes and “marked to market” each reporting period through the income statement. The fair value of the conversion future of the notes was recognized as a derivative liability instrument and will be measured at fair value at each reporting period. During the nine months ended April 30, 2019 and 2018, the Company recorded derivative liabilities for embedded conversion features related to convertible notes payable of face value $3,300 and $76,251, respectively. The Company remeasured the fair value of the instruments as of April 30, 2019 and 2018, and recorded an unrealized loss of $990 and $114,066 for the nine months ended April 30, 2019 and 2018, respectively. The Company recorded a gain on settlement of derivative liability of $5,310 and $1,660 as of April 30, 2019 and 2018, respectively. As of April 30, 2019 and 2018, the derivative liability associated with the note conversion features were $10,910 and $101,905 respectively. These derivative liabilities have been measured in accordance with fair value measurements, as defined by ASC 820. The valuation assumptions are classified within Level 1 and Level 2 inputs. The following table represents the Company’s derivative liability activity for the embedded conversion features discussed above. The following table represents the Company’s derivative liability activity for the embedded conversion features discussed above: April 30, July 31, 2019 2018 Balance, beginning of period $ 11,930 $ 136,177 Initial recognition of derivative liability 3,300 95,266 Conversion of derivative liability to Common Stock - (224,587 ) Mark-to-Market adjustment to fair value 990 165,514 Settlement of derivative liabilities (5,310 ) (160,440 ) Balance, end of period $ 10,910 $ 11,930

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 5 - COMMITMENTS AND CONTINGENCIES	Legal Proceedings From time to time, we may be party to litigation or other legal proceedings that we consider to be a part of the ordinary course of our business. We are not involved currently in legal proceedings other than those detailed below that could reasonably be expected to have a material adverse effect on our business, prospects, financial condition or results of operations. We may become involved in material legal proceedings in the future.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 6 - RELATED PARTY TRANSACTIONS	All related party transactions have been recorded at the exchange value which was the amount of consideration established and agreed to by the related parties. On February 22, 2016, the Company entered into an Asset Purchase Agreement with Luxor Capital, LLC, which is wholly owned by Anthony Goodman. The Company purchased a Certain Gaming IP, along with the “know how” of that Gaming IP from Luxor. Pursuant to the Asset Purchase Agreement, 11,112 shares of common stock have been issued to Luxor Capital, LLC and its designed party. On April 1, 2016, the Company entered into a Back Office Service Provider Agreement with Articulate Pty Ltd, which is wholly owned by the director of the Company. Pursuant to the agreement, Articulated would provide accounting, customer support, programming and design services, Articulate would receive $4,500 per month for services rendered plus reimbursement of the Company’s expenses. The agreement may be terminated by either party upon 30 days written notice. On January 1, 2018, the Company amended the Back Office Agreement, in which Articulate discontinued to provided services, however the term of the Back Office Agreement will continue for a further 12 months for with regard to further cooperation. On December 4, 2018, the Company reviewed the Amendment to the Back Office Agreement, the partial contribution was increased based on the current usage and in line with annual increases. During nine months ended April 30, 2019 and 2018, general and administrative expense related to this service was $104,740 and $127,560, respectively. As of April 30, 2019, the Company has a $249,272 payable to Articulate. On June 1, 2016, the Company entered a distribution usage rights agreement with Globaltech Software Services LLC. (“Globaltech”), a company owned by the chief executive officer, the Company agreed to provide the rights of usage to its Credit Management system, Social Gaming systems and Technology. On December 14, 2018, the Company entered in a cancellation of distribution usage rights agreement with Globaltech, agreed to suspend any forward charges from December 1, 2018. During nine months ended April 30, 2019 and 2018, revenue from Globaltech was $40,000 and $90,000, respectively. As of April 30, 2019, the Company had a $30,339 accounts receivable to Globaltech. On February 28, 2018, the Company entered into an Asset Purchase Agreement with Luxor Capital, LLC(“ Luxor”), which is wholly owned by Company’s Chief Executive Officer Anthony Goodman. Pursuant to the Asset Purchase Agreement, the Company purchased certain Intellectual Property and Know-how (the “GM2 Asset”), in exchange, the Company issued 625,000,000 shares of common stock valued at $187,500 on the date of issuance, and an Earnout Note Payable calculated at 50% of the revenues generated by the GM2 Asset during the 12-month period of March 1, 2018 to February 28, 2019 to Luxor. The Earnout Note lead to a contingent liability of $1,146,185 as of February 28, 2019. The GM2 Asset is expected to lead to new clients and incremental revenues by allowing the Company to offer unique IP to Social Gaming Clientele. On April 1, 2019, Luxor proposed a 10% discount to the amount payable in terms of the Asset Purchase Agreement, the Company agreed to issue a Promissory Note of $1,031,567, such note to be repaid in three instalments of 20% on signing, 40 % in six months from signing and a further 40% in 12 months from signing with a nominal interest rate of 6% per annum. As of April 30, 2019, principal balance of this note was $1,031,567, interest accrued was $4,918. On March 1, 2018, the Company entered into a License Agreement (the “License Agreement”) with Articulate Pty Ltd. (“Articulate”), which is wholly owned by Anthony Goodman. Articulate received a license from the Company to use the GM2 Asset technology. Articulate would pay the Company a usage fee calculated as a certain percentage of the monthly content and software usage within the GM2 Asset system. During the nine months ended April 30, 2019, revenue from Articulate was $1,923,882. As of April 30, 2019, the Company had a $876,041 accounts receivable to Articulate. On September 10, 2018, the Company entered into Settlement Agreement with Luxor Capital LLC (“Luxor”) whereby the parties agreed to release each other from any, and all liabilities relating to the Convertible Promissory Note. Pursuant to the Settlement Agreement, the Company agreed to pay out the remaining balance of the note totalling $649,414 by converting $209,414 into common stock at a conversion price $0.001, by making a payment of $150,000 and by entering into an interest free loan for the balance of $290,000, such loan to be repaid in two equal instalments of $145,000 on the 10th September 2019 and 10th September 2020. On September 10, 2018, 209,414,000 shares of common stock were issued for the conversion of $209,414. As of April 30, 2019, the balance of settlement payable to Luxor was $0, the balance of loan payable was $290,000. The Company recorded $12,055 of imputed interest for the interest free loan at 6% interest rate.

EQUITY

EQUITY	9 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 7 - EQUITY	Preferred Stock The Company authorized the creation of 20,000,000 shares of it $0.00001 par value preferred stock. On August 10, 2015, the Company’s Board of Directors authorized the creation of 1,000 shares of Series B Voting Preferred Stock. The holder of the shares of the Series B Voting Preferred Stock has the right to vote those shares of the Series B Voting Preferred Stock regarding any matter or action that is required to be submitted to the shareholders of the Company for approval. The vote of each share of the Series B Voting Preferred Stock is equal to and counted as 4 times the votes of all of the shares of the Company’s (i) common stock, and (ii) other voting preferred stock issued and outstanding on the date of each and every vote or consent of the shareholders of the Company regarding each and every matter submitted to the shareholders of the Company for approval. On August 10, 2015, the Company filed a Certificate of Designation with the Nevada Secretary of State creating the 1,000 shares of Series B Voting Preferred Stock On August 14, 2015, the Company issued 1,000 shares of Series B Voting Preferred Stock to Santa Rosa Resources, representing 100% of the total issued and outstanding shares of the Company’s Series B Voting Preferred Stock. On April 3, 2016, the Company cancelled 1,000 shares of Series B Voting Preferred Stock to Santa Rosa Resources and a new certificate issued in the name of Luxor Capital LLC in the amount of 1,000 Series B shares. As of April 30, 2019, 2018, 19,999,000 Series A preferred shares and 1,000 Series B preferred shares of par value $0.00001 were authorized, of which 0 Series A shares were issued and outstanding, 1,000 Series B shares were issued and outstanding. Common Stock The Company authorized the creation of 6,000,000,000 shares of its $0.00001 par value common stock. During the nine months ended April 30, 2019, the Company issued 209,414,000 shares of common stock for the conversion of various convertible notes of $209,414 in principal. On October 1, 2018, the Company issued 3,000,000 shares of common stock to Joshua Ramsdell for services, in regarding to the Consulting Services Agreement entered on June 7, 2018. The shares have been recorded at their market value of $2,100. On April 1, 2019, the Company issued 10,000,000 shares of common stock to James Caplan for services, in regarding to the 2 nd As of April 30, 2019, 6,000,000,000 common shares of par value $0.00001 were authorized, of which 2,845,318,757 shares were issued and outstanding. Stock Option Plan On January 3, 2018, the Company granted a stock option plan: the 2018 Equity Incentive Plan. The stock option was granted at the fair value of the grant date using the Black-Scholes option pricing model, and revalued at each reporting period end and amortized at the greater value of vested or straight-line amortization. The compensation expense will be charged to operations through the vesting period. The Company granted stock options to 9 external consultants, each of them was granted to purchase 30,000,000 shares of common stock of the Company at exercise price of $0.0004 with exercise period of three years, vesting 33% each anniversary for three years. The fair value of the stock option was $108,000 in total on the grant date. As of April 30, 2019, three of the external consultant has resigned, their option were forfeited. The Company granted stock options to its Chief Financial Officer to purchase 210,000,000 shares of common stock of the Company at exercise price of $0.00044 with exercise period of one and a half years to an officer, vesting 33% each half year. The fair value of the stock option was $83,808 on the grant date. The Company granted stock options to its Chief Executive Officer to purchase 810,000,000 shares of common stock of the Company at exercise price of $0.00044 with exercise period of one and a half years to an officer, vesting 1/3 each half year for one and a half years. The fair value of the stock option was $323,225 on the grant date. On March 15, 2018, the Company granted stock options to an external consultants, James Young. The consultant was granted to purchase 210,000,000 shares of common stock of the Company at exercise price of $0.0004 with exercise period of three years, vesting 33% each anniversary for three years. The fair value of the stock option was $82,943 on the grant date. On May 8, 2018, the Company granted stock options to an external consultants, Siu Kei Ho. The consultant was granted to purchase 75,000,000 shares of common stock of the Company at exercise price of $0.0004 with exercise period of three years, vesting 33% each anniversary for three years. The fair value of the stock option was $28,516 on the grant date. On May 8, 2019, the Company terminated the consulting agreement and all compensation specified in the agreement with Siu Kei Ho. On August 3, 2018, the Company granted stock options to an external consultants, Hongfei Zhang. The consultant was granted to purchase 30,000,000 shares of common stock of the Company at exercise price of $0.0008 with exercise period of three years, vesting 33% each anniversary for three years. The fair value of the stock option was $22,027 on the grant date. On November 28, 2018, the Company granted stock options to an external consultants, Su He. The consultant was granted to purchase 30,000,000 shares of common stock of the Company at exercise price of $0.0011 with exercise period of three years, vesting 33% each anniversary for three years. The fair value of the stock option was $29,635 on the grant date. On April 9, 2019 the Company entered a Consultant Agreement and granted stock options to an external consultants, Marc Mcalister. The consultant was granted to purchase 15,000,000 shares of common stock of the Company at exercise price of $0.0022 with exercise period of 1 year, vesting 100% on October 9, 2019. The fair value of the stock option was $12,977 on the grant date. On April 9, 2019 the Company entered a Consultant Agreement and granted stock options to an external consultants, Michael Davies. The consultant was granted to purchase 8,000,000 shares of common stock of the Company at exercise price of $0.0022 with exercise period of 1 year, vesting 100% on October 9, 2019. The fair value of the stock option was $6,921 on the grant date. As of April 30, 2019, none of the stock options were vested; $522,510 amortization expense was related to the 2018 Equity Incentive Plan.

CONCENTRATION

CONCENTRATION	9 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 8 - CONCENTRATION	The Company’s major revenues for the nine months ended April 30, 2019 were predominately from two related parties. As of April 30, 2019, the aggregate amount due from these two related parties was $1,923,882 or approximately 92% of total revenues. Pursuant to the company’s strategic partnership agreement to gain revenue from technical service usage fee, the agreement remains in full force indefinitely since 2016. In addition, the new license agreement with Articulate Pty Ltd entered on March 1, 2018, will also help the Company to gain constant revenue.

ACQUISITION OF BUSINESS

ACQUISITION OF BUSINESS	9 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 9 - ACQUISITION OF BUSINESS	On February 28, 2018, the company entered into an Asset Purchase Agreement with Luxor Capital, LLC. Pursuant to the agreement the company purchased certain Intellectual Property and Knowhow (the “GM2 Asset”), which were valued at $0 due to the fact that this was a related party acquisition and the prior entity’s cost basis was $0 in the assets. In exchange for the GM2 asset, the company issued 625,000,000 shares of common stock valued at $187,500 based on closing market price on the date of the agreement as well as an earn-out payment which states that the Company, on or before April 30, 2019, will issue an earn-out note calculated at 50% of the revenues generated by the GM2 Asset system during the 12-month period of March 1, 2018 to February 28, 2019. During the period ended July 31, 2018, the Company recorded a contingent liability of $1,055,312. As of April 30, 2019, a $90,874 fair value loss on contingent liability was recorded due to the adjustment on the estimate the potential future payments of the earn-out note. Related to the earn-out note, as of February 28, 2019, the Company recorded a contingent liability of $1,14,185 for the potential liability due to Luxor; see Note 10. A description of the manner by which the earnout note was valued is set forth at Note 3. On April 1, 2019, Luxor proposed 10% discount on the payable amount, the Company agreed to issue a Promissory Note of $1,031,567 regarding to the Asset Purchase agreement, $114,618 additional paid in capital was recorded for gain on extinguishment – related party. The acquisition was accounted for as a business combination. Based upon its analysis of the above facts, the Company determined that the acquisition of the GM2 System was also a related party transaction. Accordingly, the asset acquired was recorded on the cost basis at the time of the acquisition with the total cost being recorded to compensation expense. The assets acquired and liabilities assumed were comprised of the following: Contingent liability as of July 31, 2018 $ 1,055,312 Fair value loss on contingent liability 90,874 Gain on extinguishment - related party (114,618 ) Promissory Note as of April 30, 2019 1,031,567 Net fair value loss on contingent liability – related party $ 90,873

CONTINGENT LIABILITY

CONTINGENT LIABILITY	9 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 10 - CONTINGENT LIABILITY	The Company recorded a contingent liability to reflect the earn-out note calculated at 50% of the revenues generated by the GM2 Asset system starting from March 1, 2018 till February 28, 2019. The estimated potential obligation with this agreement was recorded at a fair value of $1,146,185, as of February 28, 2019, based upon the actual and projected revenues from these assets. On April 1, 2019, Luxor proposed 10% discount on the payable amount, the Company agreed to issue a Promissory Note of $1,031,567 regarding to the Asset Purchase agreement, $114,618 additional paid in capital was recorded. The Promissory Note be repaid in three instalments of 20% on signing, 40 % in six months from signing and a further 40% in 12 months from signing with a nominal interest rate of 6% per annum. As of April 30, 2019, principal balance of this note was $1,031,567, interest accrued was $4,918.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
NOTE 11 - SUBSEQUENT EVENTS	The Company evaluated subsequent events through the date these financial statements were issued for disclosure purposes. Subsequent to April 30, 2019, there was no subsequent event to be reported.

BASIS OF PRESENTATION AND ACC_2

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Policies)	9 Months Ended
	Apr. 30, 2019
Basis Of Presentation And Accounting Policies
Use of Estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the balance sheet. Actual results could differ from those estimates.
Cash and Cash Equivalents	For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value.
Revenues	Revenue is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable, and collectability is probable, which is in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606, Revenue Recognition Revenue Recognition Step 1: Identify the contract with a customer. Step 2: Identify the separate performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the separate performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation.
Foreign Currency Translation	The Company’s functional currency is the US dollar as a substantial part of the Company’s operations is based in Arizona. IRC’s and NBI’s functional currency is the Canadian dollar. The functional currency of SB and Vulture is the US dollar as its activities are in the USA. The Company uses the United States dollar as its reporting currency for consistency with registrants of the Securities and Exchange Commission (“SEC”). Assets and liabilities denominated in a foreign currency are translated into US dollar reporting currency at the exchange rate in effect at the balance sheet date and capital accounts are translated at historical rates. Income statement accounts are translated at the average rates of exchange prevailing during the period. Transactions undertaken in currencies other than the functional currency of the entity are translated using the exchange rate in effect as of the transaction date. Any exchange gains and losses are included in other comprehensive loss.
Earnings (Loss) Per Common Share	Basic net earnings (loss) per common share are computed by dividing net earnings (loss) available to common shareholders by the weighted-average number of common shares outstanding during the period. Diluted net earnings (loss) per common share is determined using the weighted-average number of common shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents. In periods when losses are reported, the weighted-average number of common shares outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive. The dilutive effect of outstanding stock options and warrants is reflected in diluted earnings per share by application of the treasury stock method. The dilutive effect of outstanding convertible securities is reflected in diluted earnings per share by application of the if-converted method. The following is a reconciliation of basic and diluted earnings (loss) per common share for 2019 and 2018: For the Three Months Ended For the Nine Months Ended April 30, April 30, 2019 2018 2019 2018 Basic earnings (loss) per common share Numerator: Net income (loss) available to common shareholders $ 279,323 $ (35,248 ) $ 1,033,113 $ (408,807 ) Denominator: Weighted average common shares outstanding 2,838,577,184 1,479,677,984 2,804,249,255 767,756,060 Basic earnings (loss) per common share $ 0.00 $ (0.00 ) $ 0.00 $ (0.00 ) Diluted earnings (loss) per common share Numerator: Net income (loss) available to common shareholders $ 279,323 $ (35,248 ) $ 1,033,113 $ (408,807 ) Denominator: Weighted average common shares outstanding 2,838,577,184 1,479,677,984 2,804,249,255 767,756,060 Preferred shares 1,000 - 1,000 - Convertible debt 12,854,167 - 12,854,167 - Adjusted weighted average common shares outstanding 2,851,432,351 1,479,677,984 2,817,104,422 767,756,060 Diluted earnings (loss) per common share $ 0.00 $ (0.00 ) $ 0.00 $ (0.00 ) For the three and nine months ended April 30, 2018 the weighted-average number of common shares outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive.
Derivative Instruments	We review the terms of the common stock, warrants and convertible debt we issue to determine whether there are embedded derivative instruments, including embedded conversion options, which are required to be bifurcated and accounted for separately as derivative financial instruments. In circumstances where the host instrument contains more than one embedded derivative instrument, including the conversion option, that is required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument. Bifurcated embedded derivatives are initially recorded at fair value and are then revalued at each reporting date with changes in the fair value reported as non-operating income or expense. When the equity or convertible debt instruments contain embedded derivative instruments that are to be bifurcated and accounted for as liabilities, the total proceeds received are first allocated to the fair value of all the bifurcated derivative instruments. The remaining proceeds, if any are then allocated to the host instruments themselves, usually resulting in those instruments being recorded as a discount from their face value. Derivatives are measured at their fair value on the balance sheet. Changes in fair value are recorded in the statement of operation.
Income Taxes	The Company uses the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statements carrying amounts of existing assets and liabilities and loss carry-forwards and their respective tax bases. 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 of a change in tax rules on deferred tax assets and liabilities is recognized in operations in the year of change. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized.
Comprehensive Loss	The Company is required to report comprehensive loss, which includes net loss as well as changes in equity from non-owner sources.
Fair Value of Financial Instruments	The Company measures its financial assets and liabilities at fair value. Fair value is defined as the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants at the measurement date. A three-tier fair value hierarchy prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). These tiers include: · Level 1, defined as observable inputs such as quoted prices for identical instruments in active markets; · Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable, such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and · Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one more significant inputs or significant value drivers are unobservable. Our financial instruments include cash, accounts payable and accrued liabilities, notes payable, convertible notes payable, advances from shareholder, and derivative liabilities. The carrying values of these financial instruments approximate their fair value due to their short-term nature. The derivative liabilities are stated at their fair value as a level 3 measurement. The Company used a Black-Scholes model to determine the fair values of these derivative liabilities.
Stock-Based Compensation	The Company records stock based compensation in accordance with the guidance in ASC Topic 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. Stock based compensation for non-employees is accounted for using the Stock Based Compensation Topic of the FASB ASC 505. We use the fair value method for equity instruments granted to non-employees and will use the Black-Scholes model for measuring the fair value of options, if issued. The stock based fair value compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods.
Subsequent Events	The Company evaluated subsequent events through the date these financial statements were issued for disclosure purposes.
Reclassification	Certain prior year amounts have been reclassified for consistency with the current period presentation.
Recent Issued Accounting Pronouncements	In February 2016, a pronouncement was issued that creates new accounting and reporting guidelines for leasing arrangements. The new guidance requires organizations that lease assets to recognize assets and liabilities on the balance sheet related to the rights and obligations created by those leases, regardless of whether they are classified as finance or operating leases. Consistent with current guidance, the recognition, measurement, and presentation of expenses and cash flows arising from a lease primarily will depend on its classification as a finance or operating lease. The guidance also requires new disclosures to help financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. The new standard is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period, with early application permitted. The new standard is to be applied using a modified retrospective approach. The Company is currently evaluating the impact of the new pronouncement on its financial statements. In March 2016, the FASB issued ASU No. 2016-09, Compensation - Stock Compensation (Topic 718). The FASB issued this update to improve the accounting for employee share-based payments and affect all organizations that issue share based payment awards to their employees. Several aspects of the accounting for share-based payment award transactions are simplified, including: (a) income tax consequences; (b) classification of awards as either equity or liabilities; and (c) classification on the statement of cash flows. The updated guidance is effective for annual periods beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption of the updates is permitted. Management is currently evaluating the new guidance to determine the impact it will have on our consolidated financial statements. On November 17, 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, a consensus of the FASB’s Emerging Issues Force (the “Task Force”). The new standard requires that the statement of cash flows explain the change during the period in the total cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Entities will also be required to reconcile such total to amounts on the balance sheet and disclose the nature of the restrictions. AUS No. 2016-18 is effective for public business entities for fiscal years beginning after December 15, 2017. The Company does not believe this ASU will have an impact on our results of operation, cash flows, other than presentation, or financial condition. The Company does not believe that any other recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.

BASIS OF PRESENTATION AND ACC_3

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Tables)	9 Months Ended
	Apr. 30, 2019
Basis Of Presentation And Accounting Policies Tables Abstract
Basic and diluted earnings (loss) per common share	For the Three Months Ended For the Nine Months Ended April 30, April 30, 2019 2018 2019 2018 Basic earnings (loss) per common share Numerator: Net income (loss) available to common shareholders $ 279,323 $ (35,248 ) $ 1,033,113 $ (408,807 ) Denominator: Weighted average common shares outstanding 2,838,577,184 1,479,677,984 2,804,249,255 767,756,060 Basic earnings (loss) per common share $ 0.00 $ (0.00 ) $ 0.00 $ (0.00 ) Diluted earnings (loss) per common share Numerator: Net income (loss) available to common shareholders $ 279,323 $ (35,248 ) $ 1,033,113 $ (408,807 ) Denominator: Weighted average common shares outstanding 2,838,577,184 1,479,677,984 2,804,249,255 767,756,060 Preferred shares 1,000 - 1,000 - Convertible debt 12,854,167 - 12,854,167 - Adjusted weighted average common shares outstanding 2,851,432,351 1,479,677,984 2,817,104,422 767,756,060 Diluted earnings (loss) per common share $ 0.00 $ (0.00 ) $ 0.00 $ (0.00 )

CONVERTIBLE NOTES PAYABLES (Tab

CONVERTIBLE NOTES PAYABLES (Tables)	9 Months Ended
	Apr. 30, 2019
Convertible Notes Payables
Summary of Convertible Notes Payable	April 30, July 31, 2019 2018 Convertible Note #2 30,000 30,000 Convertible Note #46 - in default - 1,930 Convertible Note #59 - in default 10,000 10,000 Convertible Note #68 - Related party - in default - 495,712 Notes payable, principal $ 40,000 $ 537,642 Total notes payable $ 30,000 $ 30,000 Total notes payable – in default $ 10,000 $ 11,930 Total notes payable – Related party - in default $ - $ 495,712

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	9 Months Ended
	Apr. 30, 2019
Derivative Liabilities
Derivative Liabilities	April 30, July 31, 2019 2018 Balance, beginning of period $ 11,930 $ 136,177 Initial recognition of derivative liability 3,300 95,266 Conversion of derivative liability to Common Stock - (224,587 ) Mark-to-Market adjustment to fair value 990 165,514 Settlement of derivative liabilities (5,310 ) (160,440 ) Balance, end of period $ 10,910 $ 11,930

ACQUISITION OF BUSINESS (Tables

ACQUISITION OF BUSINESS (Tables)	9 Months Ended
	Apr. 30, 2019
Acquisition Of Business
Schedule of assets acquired and liabilities assumed	Contingent liability as of July 31, 2018 $ 1,055,312 Fair value loss on contingent liability 90,874 Gain on extinguishment - related party (114,618 ) Promissory Note as of April 30, 2019 1,031,567 Net fair value loss on contingent liability – related party $ 90,873

BASIS OF PRESENTATION AND ACC_4

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018	Jul. 31, 2018
Numerator:
Net income (loss) available to common shareholders	$ 279,323	$ (35,248)	$ 1,033,113	$ (408,807)	$ (1,318,373)
Denominator:
Weighted average common shares outstanding	2,838,577,184	1,479,677,984	2,804,249,255	767,756,060
Basic earnings (loss) per common share	$ 0	$ 0	$ 0	$ 0
Numerator:
Net income (loss) available to common shareholders	$ 279,323	$ (35,248)	$ 1,033,113	$ (408,807)	$ (1,318,373)
Denominator:
Weighted average common shares outstanding	2,838,577,184	1,479,677,984	2,804,249,255	767,756,060
Preferred shares	1,000		1,000
Convertible debt	12,854,167		12,854,167
Adjusted weighted average common shares outstanding	2,851,432,351	1,479,677,984	2,817,104,422	767,756,060
Diluted earnings (loss) per common share	$ 0	$ 0	$ 0	$ 0

BASIS OF PRESENTATION AND ACC_5

BASIS OF PRESENTATION AND ACCOUNTING POLICIES (Details Narrative)	9 Months Ended
	Apr. 30, 2019
Basis Of Presentation And Accounting Policies Details Narrative Abstract
Country or state of incorporation	Nevada
Date of incorporation	Jun. 4, 2008

GOING CONCERN (Details Narrati

GOING CONCERN (Details Narrative) - USD ($)	Apr. 30, 2019	Jul. 31, 2018	Apr. 30, 2018
Going Concern
Accumulated deficit	$ (27,174,530)	$ (28,207,643)	$ (27,298,077)

CONVERTIBLE NOTES PAYABLES (Det

CONVERTIBLE NOTES PAYABLES (Details) - USD ($)	Apr. 30, 2019	Jul. 31, 2018
Notes payable, principal	$ 40,000	$ 537,642
Total notes payable	30,000	30,000
Total notes payable – in default	10,000	11,930
Total notes payable - Related party - in default		495,712
Convertible Note 2
Notes payable, principal	30,000	30,000
Convertible Note 46
Notes payable, principal		1,930
Convertible Note 59
Notes payable, principal	10,000	10,000
Convertible Note 68
Notes payable, principal		$ 495,712

CONVERTIBLE NOTES PAYABLES (D_2

CONVERTIBLE NOTES PAYABLES (Details Narrative) - USD ($)	Sep. 10, 2018	Mar. 01, 2016	Jul. 09, 2014	Aug. 28, 2018	Sep. 22, 2016	Jul. 21, 2016	Apr. 26, 2016	Jul. 31, 2015	Mar. 19, 2012	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018	Jul. 31, 2018	Jul. 31, 2017
Derivative liability										$ 10,910		$ 10,910		$ 11,930	$ 136,177
Notes payable, principal										40,000		40,000		537,642
Gain on extinguishment of debt												(106)	$ 814
Remaining balance of notes payable												0
Convertible note, principal amount										0		0
Convertible Note 68
Convertible debt		$ 2,374,712
Maturity date		Mar. 1, 2017
Interest rate		6.00%
Debt discount		$ 2,330,680
Derivative liability		$ 2,330,680
Notes payable, principal														495,712
Convertible Note 59
Convertible debt							$ 50,000	$ 240,000
Maturity date								Jan. 31, 2016
Interest rate								8.00%
Notes payable, principal										10,000		10,000		10,000
Interest expense related to beneficial conversion feature								$ 0
Gain on extinguishment of debt							$ 47,151
Convertible Note 59 | Cancellation and Release Agreement [Member]
Convertible debt					$ 183,157
Gain on extinguishment of debt					$ 165,000
Convertible Note 59 | Istvan Elek [Member]
Convertible debt						$ 25,000
Conversion price as a percentage of market price						50.00%
Convertible Note 46
Convertible debt			$ 33,000
Maturity date			Jul. 9, 2015
Common stock lowest closing rate description			Upon the holder’s option to convert becoming active the Company recorded a debt discount and derivative liability of $130,556 being the fair value of the conversion feature which
Debt discount			$ 130,556
Derivative liability			$ 130,556
Notes payable, principal										0		0
Convertible Note 2
Convertible debt									$ 30,000
Debt discount										0		0
Notes payable, principal										30,000		30,000		$ 30,000
Proceeds from issuance of promissory notes									$ 30,000
Conversion price									$ 0.01
Common stock shares issuable upon conversion of convertible notes									3,000,000
Beneficial conversion feature									The beneficial conversion feature is calculated at its intrinsic value (that is, the difference between the conversion price $0.01 and the fair value of the common stock into which the debt is convertible at the commitment date (per share being $0.08), multiplied by the number of shares into which the debt is convertible
Settlement Agreement [Member] | Convertible Note 46
Accrued interest				$ 154
Default Interest				5,927
Penalty				8,118
Loss on settlement				106
Remaining balance of notes payable				$ 1,930
Settlement Agreement [Member] | Luxor Capital LLC [Member]
Interest free loan payable under agreement										290,000		290,000
Settlement Agreement [Member] | Luxor Capital LLC [Member] | Convertible promissory note [Member]
Conversion price	$ 0.001
Convertible note, principal amount	$ 649,414
Debt conversion converted amount	$ 209,414
Debt conversion converted instrument shares issued	209,414,000
Amount payable under agreement	$ 150,000
Interest free loan payable under agreement	$ 290,000									$ 290,000		$ 290,000
Settlement Agreement [Member] | Luxor Capital LLC [Member] | Convertible promissory note [Member] | Second installment [Member]
Maturity date	Sep. 10, 2020
Interest free loan payable under agreement	$ 145,000
Settlement Agreement [Member] | Luxor Capital LLC [Member] | Convertible promissory note [Member] | First installment [Member]
Maturity date	Sep. 10, 2019
Interest free loan payable under agreement	$ 145,000

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details) - USD ($)	9 Months Ended		12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018	Jul. 31, 2018
Derivative Liabilities Details Abstract
Balance, beginning of period	$ 11,930	$ 136,177	$ 136,177
Initial recognition of derivative liability	3,300	$ 76,251	95,266
Conversion of derivative liability to Common Stock			(224,587)
Mark-to-Market adjustment to fair value	990		165,514
Settlement of derivative liabilities	(5,310)		(160,440)
Balance, end of period	$ 10,910		$ 11,930

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018	Jul. 31, 2018
Derivative Liabilities Details Narrative Abstract
Initial recognition of derivative liability			$ 3,300	$ 76,251	$ 95,266
Gain (loss) on derivative liability	$ 909	$ 15,824	(990)	(114,064)
Gain on settlement of derivative liabilities			5,310	1,660
Derivative liability related to conversion feature	$ 10,910	$ 101,905	$ 10,910	$ 101,905

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Sep. 10, 2018	Apr. 01, 2016	Feb. 28, 2018	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018	Feb. 28, 2019	Jul. 31, 2018	Feb. 22, 2016
Common stock, shares issued				2,845,318,757		2,845,318,757			2,622,904,757
Contingent liability									$ 1,055,312
G&A expenses- related party				$ 53,922	$ 229,800	$ 142,162	$ 350,400
Accounts receivable				167,368		167,368			$ 10,005
Convertible note, principal amount				0		0
Settlement payable						448,012	60,000
Imputed interest						12,055
Articulate Pty Ltd [Member]
Consulting fees per month		$ 4,500
G&A expenses- related party						104,740	127,560
Accounts payable - related parties				249,272		249,272
Luxor Capital LLC [Member]
Common stock, shares issued										11,112
Globaltech [Member]
Sales- revenue related party						40,000	$ 90,000
Accounts receivable				30,339		30,339
Settlement Agreement [Member] | Luxor Capital LLC [Member]
Settlement payable						0
Interest free loan payable under agreement				$ 290,000		$ 290,000
Promissory note, interest rate				6.00%		6.00%
Imputed interest						$ 12,055
Settlement Agreement [Member] | Luxor Capital LLC [Member] | Convertible promissory note [Member]
Convertible note, principal amount	$ 649,414
Conversion price	$ 0.001
Debt conversion converted amount	$ 209,414
Debt conversion converted instrument shares issued	209,414,000
Amount payable under agreement	$ 150,000
Interest free loan payable under agreement	290,000			$ 290,000		290,000
Settlement Agreement [Member] | Luxor Capital LLC [Member] | Convertible promissory note [Member] | Second installment [Member]
Interest free loan payable under agreement	$ 145,000
Maturity date	Sep. 10, 2020
Settlement Agreement [Member] | Luxor Capital LLC [Member] | Convertible promissory note [Member] | First installment [Member]
Interest free loan payable under agreement	$ 145,000
Maturity date	Sep. 10, 2019
License Agreement [Member] | Articulate Pty Ltd [Member]
Sales- revenue related party						1,923,882
Accounts receivable				$ 876,041		$ 876,041
Asset Purchase Agreement [Member] | Luxor Capital LLC [Member]
Common stock issued for acquisition, shares			625,000,000
Common stock issued for acquisition, value			$ 187,500
Contingent liability								$ 1,146,185
Revenues percentage			50.00%
Assets term period			Asset during the 12-month period of March 1, 2018 to February 28, 2019
Asset Purchase Agreement [Member] | Luxor Capital LLC [Member] | April 1, 2019 [Member]
Discount proposed by related party to amount payable under agreement				10.00%		10.00%
Promissory note to be issued under agreement				$ 1,031,567		$ 1,031,567
Repayment terms of promissory note to be issued						Note to be repaid in three instalments of 20% on signing, 40 % in six months from signing and a further 40% in 12 months from signing with a nominal interest rate of 6% per annum
Promissory note, interest rate				6.00%		6.00%
Promissory note, principal balance				$ 1,031,567		$ 1,031,567
Promissory note, accrued interest				$ 4,918		$ 4,918

EQUITY (Details Narrative)

EQUITY (Details Narrative)

Apr. 09, 2019USD ($)$ / sharesshares

Aug. 03, 2018USD ($)$ / sharesshares

May 08, 2018USD ($)$ / sharesshares

Mar. 15, 2018USD ($)$ / sharesshares

Jan. 03, 2018USD ($)Integer$ / sharesshares

Jan. 03, 2018USD ($)Integer$ / sharesshares

Nov. 28, 2018USD ($)$ / sharesshares

Apr. 30, 2019USD ($)$ / sharesshares

Jul. 31, 2018$ / sharesshares

Apr. 03, 2016shares

Feb. 22, 2016shares

Aug. 14, 2015shares

Aug. 10, 2015shares

Preferred stock, shares authorized

1,000

Preferred stock, shares issued

1,000

Percentage of preferred stock issued and outstanding, shares

100.00%

Common shares, par value | $ / shares

$ 0.00001

$ 0.00001

Common shares, authorized

6,000,000,000

6,000,000,000

Common stock, shares issued

2,845,318,757

2,622,904,757

Common shares, outstanding

2,845,318,757

2,622,904,757

Convertible note, principal amount | $

$ 0

Series A Preferred Stock [Member]

Preferred stock, par value | $ / shares

$ 0.00001

$ 0.00001

Preferred stock, shares authorized

19,999,000

19,999,000

Preferred stock, shares outstanding

0

0

Preferred Stock Series B [Member]

Preferred stock, par value | $ / shares

$ 0.00001

$ 0.00001

Preferred stock, shares authorized

1,000

1,000

Preferred stock, shares issued

1,000

1,000

Preferred stock, shares outstanding

1,000

1,000

Preferred stock, shares cancelled

1,000

Joshua Ramsdell [Member] | October 1, 2018 [Member]

Issuance of shares for convertible notes conversion - related party, Shares

3,000,000

Market value | $

$ 2,100

Joshua Ramsdell [Member] | April 1, 2019 [Member]

Issuance of shares for convertible notes conversion - related party, Shares

10,000,000

Market value | $

$ 28,000

Luxor Capital LLC [Member]

Common stock, shares issued

11,112

Luxor Capital LLC [Member] | Preferred Stock Series B [Member]

Preferred stock, shares issued

1,000

Common Stock

Issuance of shares for convertible notes conversion, Shares

209,414,000

Convertible note, principal amount | $

$ 209,414

Issuance of shares for convertible notes conversion - related party, Shares

209,414,000

250,000,000

Stock Option Plan [Member] | 2018 Equity Incentive Plan [Member]

Amortization expense | $

$ 522,510

Stock Option Plan [Member] | Michael Davies [Member]

Common stock option granted

8,000,000

Exercise Price | $ / shares

$ 0.0022

Stock option exercise period

1 year

Common stock option granted value | $

$ 6,921

Stock options plan vesting description

Vesting 100% on October 9, 2019

Stock Option Plan [Member] | Marc Mcalister [Member]

Common stock option granted

15,000,000

Exercise Price | $ / shares

$ 0.0022

Stock option exercise period

1 year

Common stock option granted value | $

$ 12,977

Stock options plan vesting description

Vesting 100% on October 9, 2019

Stock Option Plan [Member] | Su He [Member]

Shares issued for settlement of accounts payable - related party | $

$ 29,635

Common stock option granted

30,000,000

Exercise Price | $ / shares

$ 0.0011

Stock option exercise period

3 years

Stock options plan vesting description

vesting 33% each anniversary for three years.

Stock Option Plan [Member] | Hongfei Zhang [Member]

Shares issued for settlement of accounts payable - related party | $

$ 22,027

Common stock option granted

30,000,000

Exercise Price | $ / shares

$ 0.0008

Stock option exercise period

3 years

Stock options plan vesting description

vesting 33% each anniversary for three years.

Stock Option Plan [Member] | James Young [Member]

Shares issued for settlement of accounts payable - related party | $

$ 82,943

Common stock option granted

210,000,000

Exercise Price | $ / shares

$ 0.0004

Stock option exercise period

3 years

Stock options plan vesting description

vesting 33% each anniversary for three years

Stock Option Plan [Member] | Siu Kei Ho [Member]

Shares issued for settlement of accounts payable - related party | $

$ 28,516

Common stock option granted

75,000,000

Exercise Price | $ / shares

$ 0.0004

Stock option exercise period

3 years

Stock options plan vesting description

vesting 33% each anniversary for three years

Stock Option Plan [Member] | Chief Financial Officer [Member]

Common stock option granted

210,000,000

Exercise Price | $ / shares

$ 0.00044

$ 0.00044

Stock option exercise period

1 year 6 months

Common stock option granted value | $

$ 83,808

Stock options plan vesting description

vesting 33% each half year.

Stock Option Plan [Member] | Chief Financial Officer One [Member]

Common stock option granted

810,000,000

Exercise Price | $ / shares

$ 0.00044

$ 0.00044

Stock option exercise period

1 year 6 months

Common stock option granted value | $

$ 323,225

Stock options plan vesting description

vesting 1/3 each half year for one and a half years.

Stock Option Plan [Member] | External Consultants (9) [Member]

Common stock option granted

30,000,000

Exercise Price | $ / shares

$ 0.0004

$ 0.0004

Stock option exercise period

3 years

Common stock option granted value | $

$ 108,000

Stock options plan vesting description

vesting 33% each anniversary for three years.

Number of consultants | Integer

9

9

CONCENTRATION (Details Narrativ

CONCENTRATION (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018
Revenues-related party	$ 574,397	$ 345,148	$ 1,923,882	$ 405,148
Two Related Party [Member]
Revenues-related party			$ 1,923,882
Revenue percentages			92.00%

ACQUISITION OF BUSINESS (Detail

ACQUISITION OF BUSINESS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018
Acquisition Of Business Details Abstract
Contingent liability as of July 31, 2018			$ 1,055,312
Fair value loss on contingent liability			90,874
Gain on extinguishment - related party			(114,618)
Promissory Note as of April 30, 2019	$ 1,031,567		1,031,567
Net fair value loss on contingent liability – related party	$ 6,791		$ 90,873

ACQUISITION OF BUSINESS (Deta_2

ACQUISITION OF BUSINESS (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	Feb. 28, 2018	Apr. 30, 2019	Feb. 28, 2019	Jul. 31, 2018
Description of revenue generated by GM2 Asset system		Earn-out note calculated at 50% of the revenues generated by the GM2 Asset system starting from March 1, 2018 till February 28, 2019.
Contingent liability				$ 1,055,312
Fair value loss on contingent liability		$ 90,874
Luxor Capital LLC [Member] | Intellectual Property [Member]
Purchase price	$ 0
Luxor Capital LLC [Member] | Asset Purchase Agreement [Member]
Description of revenue generated by GM2 Asset system	Earn-out payment which states that the Company, on or before April 30, 2019, will issue an earn-out note calculated at 50% of the revenues generated by the GM2 Asset system during the 12-month period of March 1, 2018 to February 28, 2019.
Common stock issued for acquisition, shares	625,000,000
Common stock issued for acquisition, value	$ 187,500
Contingent liability			$ 1,146,185
Luxor Capital LLC [Member] | Asset Purchase Agreement [Member] | April 1, 2019 [Member]
Discount proposed by related party to amount payable under agreement		10.00%
Promissory note to be issued under agreement		$ 1,031,567
Additional paid in capital related to gain on extinguishment of related party debt		$ 114,618

CONTINGENT LIABILITY (Details N

CONTINGENT LIABILITY (Details Narrative) - USD ($)	1 Months Ended	9 Months Ended
	Feb. 28, 2018	Apr. 30, 2019	Feb. 28, 2019	Jul. 31, 2018
Description of revenue generated by GM2 Asset system		Earn-out note calculated at 50% of the revenues generated by the GM2 Asset system starting from March 1, 2018 till February 28, 2019.
Contingent liability				$ 1,055,312
Luxor Capital LLC [Member] | Asset Purchase Agreement [Member]
Description of revenue generated by GM2 Asset system	Earn-out payment which states that the Company, on or before April 30, 2019, will issue an earn-out note calculated at 50% of the revenues generated by the GM2 Asset system during the 12-month period of March 1, 2018 to February 28, 2019.
Contingent liability			$ 1,146,185
Luxor Capital LLC [Member] | Asset Purchase Agreement [Member] | April 1, 2019 [Member]
Discount proposed by related party to amount payable under agreement		10.00%
Promissory note to be issued under agreement		$ 1,031,567
Additional paid in capital related to gain on extinguishment of related party debt		114,618
Promissory note, principal balance		1,031,567
Promissory note, accrued interest		$ 4,918
Repayment terms of promissory note to be issued		Note to be repaid in three instalments of 20% on signing, 40 % in six months from signing and a further 40% in 12 months from signing with a nominal interest rate of 6% per annum
Promissory note, interest rate		6.00%