XT Energy (XTEG) 10-K 13 Nov 15 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jul. 31, 2015	Nov. 02, 2015	Jan. 31, 2015
Document Type	10-K
Amendment Flag	false
Document Period End Date	Jul. 31, 2015
Trading Symbol	goas
Entity Registrant Name	XIANGTIAN (USA) AIR POWER CO., LTD.
Entity Central Index Key	1,472,468
Current Fiscal Year End Date	--07-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		591,042,000
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Entity Public Float			$ 340,588,769
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jul. 31, 2015	Jul. 31, 2014
Current assets
Cash and cash equivalence	$ 502,029	$ 556,788
Accounts receivable	4,720,093	0
Other receivables	360,071	23,791
Advances to suppliers	5,173,680	7,490,564
Due from related parties	611,879	638,926
Inventory	1,463,856	1,142,726
Deferred tax asset	0	111,844
Other current asset	721,868	1,146,786
Total current assets	13,553,476	11,111,425
Non-current assets
Property, plant and equipment, net	7,679,323	6,779,256
Deposit for property, plant and equipment	90,826	1,590,581
Total non-current assets	7,770,149	8,369,837
Total assets	21,323,625	19,481,262
Current liabilities
Accounts payable and accrued liabilities	3,534,973	355,861
Due to shareholders	18,954	18,934
Capital lease obligations - current	33,152	31,022
Due to director	417,770	430,928
Due to related parties	1,056,568	3,080,147
Advance from customers	451,962	120,649
Deferred tax liabilities	83,101	0
Billings in excess of costs	3,489,776	3,847,085
Total current liabilities	9,086,256	7,884,626
Non-current liabilities
Capital lease obligations - non-current	2,687,887	2,718,106
Total non-current liabilities	2,687,887	2,718,106
Total liabilities	11,774,143	10,602,732
Commitments and contingencies	0	0
STOCKHOLDERS' EQUITY
Preferred stock: $0.001 par value, 100,000,000 shares authorized, none issued and outstanding	0	0
Common stock: $0.001 par value, 1,000,000,000 shares authorized, 591,042,000 and 598,042,000 shares issued and outstanding, respectively	591,042	598,042
Additional paid-in capital	9,457,675	9,451,675
Subscription receivable	(310,000)	(317,000)
Deficit accumulated	(204,751)	(862,211)
Accumulated other comprehensive gain	15,516	8,024
Total stockholders' equity	9,549,482	8,878,530
Total liabilities and stockholders' equity	$ 21,323,625	$ 19,481,262

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jul. 31, 2015	Jul. 31, 2014
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	591,042,000	598,042,000
Common stock, shares outstanding	591,042,000	598,042,000

Consolidated Statement of Opera

Consolidated Statement of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Revenue	$ 20,772,028	$ 0
Cost of sales	17,781,011	0
Gross profit	2,991,017	0
Operating expenses:
Selling expenses	21,912	5,479
General and administrative expenses	1,216,041	745,127
Total operating expenses	1,237,953	750,606
Income (loss) from operations	1,753,064	(750,606)
Other (expense) income
Interest expense	(178,661)	(44,909)
Other expense	(90)	0
Exchange gain	(13)	389
Total other expense, net	(178,764)	(44,520)
Net income (loss) before taxes	1,574,300	(795,126)
Income tax benefit (expense)	(916,840)	113,932
Net income (loss) after taxes	657,460	(681,194)
Foreign currency translation adjustment	7,492	7,552
Comprehensive income (loss)	$ 664,952	$ (673,642)
Net earning (loss) per common share - basic and diluted	$ 0	$ 0
Weighted average number of common shares outstanding - basic and diluted	597,907,753	284,206,285

Consolidated Statement of Stock

Consolidated Statement of Stockholders Equity (Deficit) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Deficit Accumulated [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total
Beginning Balance at Jul. 31, 2009	$ 5,000	$ 20,000	$ (19,525)		$ 5,475
Beginning Balance (Shares) at Jul. 31, 2009	5,000,000
Common stock issued for cash	$ 3,000	27,000			30,000
Common stock issued for cash (Shares)	3,000,000
Common stock issued					$ 30,000
Common stock issued (Shares)					3,000,000
Net income			(24,141)		$ (24,141)
Ending Balance at Jul. 31, 2010	$ 8,000	47,000	(43,666)		11,334
Ending Balance (Shares) at Jul. 31, 2010	8,000,000
Net income			(18,818)		(18,818)
Ending Balance at Jul. 31, 2011	$ 8,000	47,000	(62,484)		(7,484)
Ending Balance (Shares) at Jul. 31, 2011	8,000,000
Sale of Goa Excursion		20,460			20,460
Donated rent		1,500			1,500
Net income			(30,944)		(30,944)
Ending Balance at Jul. 31, 2012	$ 8,000	68,960	(93,428)		(16,468)
Ending Balance (Shares) at Jul. 31, 2012	8,000,000
Contribution from shareholders		1,629,983			1,629,983
Donated rent		6,000			6,000
Other comprehensive income				$ 472	472
Net income			87,589		87,589
Ending Balance at Jul. 31, 2013	$ 8,000	1,704,943	(181,017)	472	1,532,398
Ending Balance (Shares) at Jul. 31, 2013	8,000,000
Common stock issued	$ 317,000
Common stock issued (Shares)	317,000,000
Common stock issued for the acquisition of Sanhe	$ 273,042	(273,042)
Common stock issued for the acquisition of Sanhe (Shares)	273,042,000
Contribution from shareholders		8,013,774			8,013,774
Donated rent		6,000			6,000
Other comprehensive income				7,552	7,552
Net income			(681,194)		(681,194)
Ending Balance at Jul. 31, 2014	$ 598,042	9,451,675	(862,211)	8,024	8,878,530
Ending Balance (Shares) at Jul. 31, 2014	598,042,000
Donated rent		6,000			6,000
Cancellation of issued shares	$ (7,000)
Cancellation of issued shares (Shares)	(7,000,000)
Other comprehensive income				7,492	7,492
Net income			657,460		657,460
Ending Balance at Jul. 31, 2015	$ 591,042	$ 9,457,675	$ (204,751)	$ 15,516	$ 9,549,482
Ending Balance (Shares) at Jul. 31, 2015	591,042,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Cash flows from operating activities:
Net income (loss)	$ 657,460	$ (681,194)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	414,623	74,053
Rent contributed by shareholders as paid-in capital	6,000	6,000
Changes in operating assets and liabilities:
Accounts receivable	(4,736,375)	0
Other receivables	(337,078)	(24,235)
Prepayment	2,438,844	(7,630,372)
Due from related party	(581,671)	0
Inventory	6,315,793	(9,825,555)
Deferred tax asset	113,932	(113,932)
Other current asset	422,426	(1,146,785)
Accounts payable and accrued liabilities	2,886,958	69,894
Other payables and tax payables	621,583	105,623
Advance from customers	(6,056,247)	12,052,437
Advance from shareholders	0	(50,165)
Deferred tax liability	83,388	0
Net cash provided by (used in) operating activities	2,249,636	(7,164,231)
Cash flows from investing activities:
Purchase of property and equipment	(63,234)	(5,792,087)
Loan made to related parties	(32,319)	0
Net cash used in investing activities	(95,553)	(5,792,087)
Cash flows from financing activities:
Advances from related parties	0	3,046,744
Repayment made to related parties	(2,022,822)	0
Advances from director	(13,007)	421,665
Advances from shareholders	0	19,287
Capital contribution from shareholders	0	8,013,774
Net cash provided by (used in) financing activities	(2,035,829)	11,501,470
Effect of exchange rate change on cash	(173,013)	371,629
Net change in cash and cash equivalents	(54,759)	(1,083,219)
Cash and cash equivalents - beginning of period	556,788	1,640,007
Cash and cash equivalents - end of period	502,029	556,788
Supplemental disclosure of cash flow information
Interest paid	0	0
Income tax paid	$ 426,616	$ 0

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Jul. 31, 2015
NATURE OF OPERATIONS [Text Block]	NOTE 1 - NATURE OF OPERATIONS Xiangtian (USA) Air Power Co., Ltd. (the “Company”) was incorporated in the State of Delaware on September 2, 2008 as Goa Sweet Tours Ltd. The Company was originally formed to provide personalized concierge tour packages to tourists who visit the State of Goa, India. On April 17, 2012, the Company entered into Share Purchase Agreements, by and among, Luck Sky International Investment Holdings Limited (“Lucky Sky”), an entity owned and controlled by Zhou Deng Rong, and certain of our former stockholders who owned, in the aggregate, 7,200,000 shares of the Company’s common stock ( 90% of the at then outstanding shares). Luck Sky purchased all 7,200,000 shares for an aggregate of $235,000. The sale was completed on May 15, 2012. On May 1, 2012, the Company sold its Indian subsidiary, Goa Excursion Private Limited (“Goa Excursion”), to IqbalBoga for a total value of $10. Both the purchaser and the seller fully release, discharge, waive, and hold harmless the subsidiary’s debts and liabilities, including related party’s debts. On May 25, 2012, the Company formed a corporation under the laws of the State of Delaware called Xiangtian (USA) Air Power Co., Ltd. ("Merger Sub") and on the same day, acquired one hundred shares of Merger Sub's common stock for cash. As such, Merger Sub became a wholly-owned subsidiary of the Company. Effective as of May 29, 2012, Merger Sub was merged with and into the Company. As a result of the merger, the Company’s name was changed to “Xiangtian (USA) Air Power Co., Ltd.”. Prior to the merger, Merger Sub had no liabilities and nominal assets and, as a result of the merger, the separate existence of the Merger Sub ceased. The Company was the surviving corporation in the merger and, except for the name change provided for in the Agreement and Plan of Merger, there was no change in the directors, officers, capital structure or business of the Company. On September 5, 2013, the Company entered into a business combination by means of merger of LuckSky (Hong Kong) Shares Limited (“HK Shares”), a Hong Kong corporation, for 250,000,000 shares of common stock of the Company. As a result of the acquisition, HK Shares was merged into the Company. On May 30, 2014, the Company entered into a Stock Purchase Agreement and acquired 100% of the issued and outstanding shares of common stock of Luck Sky (Hong Kong) Aerodynamic Electricity Limited (“Luck Sky HK”), a Hong Kong corporation. Luck Sky (Shen Zhen) Aerodynamic Electricity Limited (“Luck Sky Shen Zhen”), a corporation incorporated under the laws of the People Republic of China (“PRC”), is a wholly owned subsidiary of Luck Sky HK. As a result of the acquisition, Luck Sky HK became a wholly owned subsidiary of the Company and Luck Sky Shen Zhen became an indirect subsidiary of the Company through Luck Sky HK. On July 25, 2014, Luck Sky (Shen Zhen) Aerodynamic Electricity Limited (“Luck Sky Shen Zhen”), a corporation incorporated under the laws of the People Republic of China (“PRC”), an indirect wholly-owned subsidiary; Sanhe City Lucksky Electrical Engineering Co., Ltd. (“Sanhe”), a corporation incorporated under the laws of the PRC; and Mr. Zhou Jian and Mr. Zhou Deng Rong, the owners of 97% and 3%, respectively, of Sanhe; entered into a series of agreements known as variable interest agreements (the “VIE Agreements”) pursuant to which Sanhe became Luck Sky Shen Zhen’s contractually controlled affiliate. The purpose and effect of the VIE Agreements is to provide Luck Sky Shen Zhen (our indirect wholly-owned subsidiary) with all of the management, control and net profits of Sanhe. Simultaneously, the Company entered into a common stock purchase agreement with Zhou Jian and Zhou Deng Rong, the owners of 97% and 3%, respectively, of Sanhe in consideration for the execution of the VIE Agreements and the acquisition of Sanhe. Pursuant to the Stock Purchase Agreement, the Company issued Zhou Jian and Zhou Deng Rong 264,850,740 and 8,191,260 shares, respectively, of our common stock, representing 51.4% of the our issued and outstanding shares of common stock.

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Jul. 31, 2015
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Text Block]	NOTE 2 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. This basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred. The Company’s consolidated financial statements are expressed in U.S. dollars. Reclassification Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported losses. Use of Estimates and Assumptions The preparation of consolidated 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 period. Actual results could differ from those estimates. Principle of Consolidation The consolidated financial statements include the financial statements of the Company, its subsidiaries, including the wholly-foreign owned enterprise ("WOFE"), and VIEs for which the Company is deemed the primary beneficiary. All significant inter-company accounts and transactions have been eliminated in consolidation. The Company evaluates the need to consolidate its VIE in which equity investors do not have the characteristics of a controlling financial interest or do not have sufficient equity at risk for the entity to finance its activities without additional subordinated financial support. The VIE agreement was not consummated until July 25, 2014, however, the purpose and design of the establishment of VIE, Sanhe, was to be consolidated under the Company through common control. ASC 810-10-25-38F states that a reporting entity’s involvement in the design of a VIE may indicate that the reporting entity had the opportunity and the incentive to establish arrangements that result in the reporting entity being the variable interest holder with the power to direct the activities that most significantly impact the VIE’s economic performance. As both the Company and the acquired VIE, Sanhe, are under the common control of Zhou Dengrong and Zhou Jian immediately before and after the acquisition, this transaction was accounted for as a merger under common control, using merger accounting as if the merger had been consummated at the beginning of the earliest period presented, and no gain or loss was recognized. All the assets and liabilities of the VIE, Sanhe, are recorded at carrying value. Hence, Sanhe was consolidated under the Company since its inception due to the purpose and design of its establishment. Details of the typical VIE structure of the Company's significant VIEs, primarily domestic companies associated with the operations of Sanhe, are set forth below: • Framework Agreement on Business Cooperation, entered between Luck Sky Shen Zhen and Sanhe, pursuant to which Luck Sky Shen Zhen and Sanhe have agreed to enter into a series of VIE agreements and to cooperate in all prospective of Sanhe’s business operation and management. • Exclusive Management, Consulting and Training and Technical Service Agreement, entered between Luck Sky Shen Zhen and Sanhe, pursuant to which Luck Sky Shen Zhen has agreed to provide Sanhe with complete business support and technical support and related management, training and consulting services. In consideration for such services, Luck Sky Shen Zhen is entitled to receive an amount equal to 100% of Sanhe’s net income. • Exclusive Option Agreement, entered among Luck Sky HK, Luck Sky Shen Zhen, Zhou Deng Rong, Zhou Jian and Sanhe, pursuant to which Zhou Deng Rong and Zhou Jian, the owners of Sanhe, have granted to Luck Sky Shen Zhen and Luck Sky HK the irrevocable right and option to acquire all of their equity interests in Sanhe. • Equity Pledge Agreement, entered among Luck Sky Shen Zhen, Zhou Deng Rong, Zhou Jian, and Sanhe, pursuant to which Zhou Deng Rong and Zhou Jian, the owners of Sanhe, have pledged all of their rights, titles and interests in Sanhe to Luck Sky Shen Zhen to guarantee Sanhe’s performance of its obligations under all the other VIE Agreements. • Know-How Sub-License Agreement, entered between Luck Sky Shen Zhen and Sanhe, pursuant to which Luck Sky Shen Zhen has granted Sanhe an exclusive right to use and develop a series of aerodynamics related patents and technologies with respect to electrical generation for commercial and residential structures, not including automobile and wind towers. Luck Sky Shen Zhen possesses the rights licensed under this agreement through two license agreements dated July 25, 2014 with Zhou Deng Rong, Zhou Jian and Lucksky Group, the owners of the aforesaid patents and technologies. For the sublicense contemplated under this Agreement, Sanhe will pay Luck Sky Shen Zhen an annual royalty fee of five percent of revenue; and • Power of Attorney. Pursuant to a power of attorney, each of the Sanhe stockholders agreed to irrevocably entrust Luck Sky Shen Zhen with his stockholder voting rights and other stockholder rights for representing him to exercise such rights at the stockholders’ meeting of Sanhe in accordance with applicable laws and its Article of Association, including, but not limited to, the right to sell or transfer all or any of his equity interest in Sanhe, and appoint and vote for the directors and Chairman of Sanhe as the authorized representative of the Sanhe stockholders. The term of each proxy and voting agreement is as long as each of the Sanhe stockholders is a shareholder of Sanhe and is binding on any transferee. Under the contractual arrangements with the VIEs, the Company has the power to direct activities of the VIEs and can have assets transferred out of the VIE under its control. Therefore, the Company considers that there is no asset in any of the consolidated VIE that can be used only to settle obligations of the VIE, except for registered capital and PRC statutory reserves. As all consolidated VIEs are incorporated as limited liability companies under the PRC Company Law, creditors of the VIE do not have recourse to the general credit of the Company for any of the liabilities of the consolidated VIE. The Company’s total assets and liabilities presented in the consolidated financial statements represent substantially all of total assets and liabilities of the VIE because the other entities in the consolidation are non-operating holding entities with nominal assets and liabilities. The following financial statement amounts and balances of the VIE, which is established on August 6, 2014, were included in the accompanying consolidated financial statements as of July 31, 2015 and 2014 and for the years ended July 31, 2015 and 2014, respectively: July 31, 2015 July 31, 2014 Total assets $ 20,948,502 $ 26,927,076 Total liabilities 11,457,633 17,610,720 For the year For the year ended ended July 31, 2015 July 31, 2014 Net income (loss) $ (1,206,494 ) $ (455,727 ) Financial Instrument The carrying amount reported in the balance sheet for cash, accounts receivable, inventory, other receivables, accounts payable, accrued liabilities and other payables approximate fair value because of the immediate or short-term maturity of these financial instruments. Fair Value Measurements The Company applies the provisions of ASC Subtopic 820-10, “Fair Value Measurements”, for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements. ASC 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements. 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. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure 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 measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: • Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. • Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. • Level 3 inputs to the valuation methodology are unobservable and significant to the fair value. There were no assets or liabilities measured at fair value on a recurring basis subject to the disclosure requirements of ASC 820 as of July 31, 2015 and 2014. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Accounts Receivable Accounts receivable are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollected amounts through a charge to earnings and a credit to an allowance for bad debts based on its assessment of the current status of individual accounts. Balances that are still outstanding after management has used reasonable collection efforts are written off through a charge to the allowance for bad debts and a credit to accounts receivable. Inventory Inventory is stated at the lower of cost or market. Cost is principally determined using the weighted average basis. Construction costs incurred on contracts are included in inventories which consist of raw materials, accessory parts, and contracts work in progress. Property and equipment Property and equipment are stated at cost less accumulated depreciation and impairment losses. Gains or losses on dispositions of property and equipment are included in operating income (loss). Major additions, renewals and betterments are capitalized, while maintenance and repairs are expensed as incurred. Depreciation and amortization are provided over the estimated useful lives of the assets using the straight-line method from the time the assets are placed in service. Estimated useful lives are as follows, taking into account the assets' estimated residual value: Classification Estimated useful life Machinery equipment 5 - 10 years Computer and office equipment 3 years Vehicle 5 years Property under capital lease 20 years Impairment of Long-Lived Assets The Company accounts for impairment of plant and equipment and amortizable intangible assets in accordance with the standard, “Accounting for Impairment of Long-Lived Assets and Long-Lived Assets to be Disposed Of,” codified with ASC 360, which requires the Group to evaluate a long-lived asset for recoverability when there is event or circumstance that indicate the carrying value of the asset may not be recoverable. An impairment loss is recognized when the carrying amount of a long-lived asset or asset group is not recoverable (when carrying amount exceeds the gross, undiscounted cash flows from use and disposition) and is measured as the excess of the carrying amount over the asset’s (or asset group’s) fair value. Revenue Recognition Sales of power generation system in conjunction of system installation are recognized under accounting for construction-type contracts, using the completed-contract method. The reason for selecting completed-contract method is (a) The Company’s contract is duration is less than one year and financial position and results of operations would not vary materially from those resulting from use of the percentage-of completion method. (b) Reasonably dependable estimate cannot be made due to nature of contracts. Accordingly, revenue is recognized upon the completion of the construction, provided persuasive evidence of an arrangement exists, title and risk of loss has transferred, the fee is fixed and determinable, and collection is reasonably assured. We provide for any loss that we expect to incur on these contracts when that loss is probable. Warranty and Returns The Company generally provides limited warranties for work performed under its contracts. The warranty periods typically extend for a limited duration following substantial completion of the Company's work on a project. At the time a sale is recognized, we record estimated future warranty costs. Such estimated costs for warranties are included in the individual project cost estimates for purposes of accounting for long-term contracts. Generally, the estimated claim rates of warranty are based on actual warranty experience or Company’s best estimate. No right of return exists on sales of equipment. Replacement part returns are estimable and accrued at the time a sale is recognized. Value added taxes The Company is subject to VAT at a rate of 17% on proceeds received from customers, and are entitled to a refund for VAT already paid or borne on the goods purchased by it that have generated the gross sales proceeds. The VAT balance is recorded in other payables on the balance sheets. Income Taxes The Company accounts for income taxes using an asset and liability approach which allows for the recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the year incurred. No significant penalties or interest relating to income taxes have been incurred during the period from July 8, 2013 (inception) to December 31, 2013. US GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures and transition. Segment Information The standard, “Disclosures about Segments of an Enterprise and Related Information,” codified with ASC 280, requires certain financial and supplementary information to be disclosed on an annual and interim basis for each reportable segment of an enterprise. The Company believes that it operates in one business segment (research, development, production, marketing and sales) and in one geographical segment (China), as all of the Company’s current operations are carried out in China. Comprehensive Loss The Company follows the provisions of the Financial Accounting Standards Board (the “FASB”) Accounting Standards Codification (“ASC”) 220 “Reporting Comprehensive Income”, and establishes standards for the reporting and display of comprehensive income, its components and accumulated balances in a full set of general purpose financial statements. Foreign Currency Translation The Company’s functional currency is Chinese Renminbi (“RMB”) as substantially all of the Company’s PRC subsidiaries’ operations use this denomination. The consolidated financial statements are presented in U.S. dollars. Foreign denominated monetary assets and liabilities are translated into their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Non-monetary assets and liabilities are translated at the exchange rates prevailing at the transaction date. Revenues and expenses are translated at average rates of exchange during the year. Gains or losses resulting from foreign currency transactions are included in results of operations. For the purpose of presenting these financial statements of subsidiaries in PRC, the Company’s assets and liabilities are expressed in US$ at the exchange rate on the balance sheet date, which is 6.2097 and 6.2164 as of July 31, 2015 and July 31, 2014, respectively; stockholder’s equity accounts are translated at historical rates, and income and expense items are translated at the weighted average exchange rate during the period, which is 6.1884 and 6.1025 for the year ended July 31, 2015 and 2014. The resulting translation adjustments are reported under accumulated other comprehensive income in the stockholder’s equity section of the balance sheets. For the purpose of presenting these financial statements of the subsidiary in Hong Kong, the Company’s assets and liabilities are expressed in US$ at the exchange rate on the balance sheet date, which is 7.7514 and 7.7497 as of July 31, 2015 and 2014 respectively; stockholder’s equity accounts are translated at historical rates, and income and expense items are translated at the weighted average exchange rate during the period, which is 7.7536 and 7.7545 for the year ended July 31, 2015 and 2014, respectively. The resulting translation adjustments are reported under accumulated other comprehensive income in the stockholder’s equity section of the balance sheets. Earnings (Loss) per Share Basic earnings per share is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted earnings per share gives effect to all dilutive potential of shares of common stock outstanding during the period including stock options or warrants, using the treasury stock method (by using the average stock price for the period to determine the number of shares assumed to be purchased from the exercise of stock options or warrants), and convertible debt or convertible preferred stock, using the if-converted method. Earnings per share excludes all potential dilutive shares of common stock if their effect is anti-dilutive. There were no potential dilutive securities at July 31, 2015 or 2014. Related Parties A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party. Recent Accounting Pronouncements In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory, which modifies existing requirements regarding measuring inventory at the lower of cost or market. Under existing standards, the market amount requires consideration of replacement cost, net realizable value (NRV), and NRV less an approximately normal profit margin. The new ASU replaces market with NRV, defined as estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. This eliminates the need to determine and consider replacement cost or NRV less an approximately normal profit margin when measuring inventory. The amendments are effective for the annual period ending after December 15, 2016, and for annual and interim periods thereafter. Early application is permitted. The Company is currently assessing this ASU’s impacts on the Company’s consolidated results of operations and financial condition. In February 2015, FASB issued ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. The new consolidation standard changes the way reporting enterprises evaluate whether (a) they should consolidate limited partnerships and similar entities, (b) fees paid to a decision maker or service provider are variable interests in a VIE, and (c) variable interests in a VIE held by related parties of the reporting enterprise require the reporting enterprise to consolidate the VIE. The guidance is effective for public business entities for annual and interim periods in fiscal years beginning after December 15, 2015. Early adoption is allowed, including early adoption in an interim period. A reporting entity may apply a modified retrospective approach by recording a cumulative-effect adjustment to equity as of the beginning of the fiscal year of adoption or may apply the amendments retrospectively. The Company is currently assessing the impact of the adoption of this guidance on the consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers The Company believes that there were no other accounting standards recently issued that had or are expected to have a material impact on our financial position or results of operations.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Jul. 31, 2015
ACQUISITIONS [Text Block]	NOTE 3 – ACQUISITIONS Acquisition of Luck Sky (Hong Kong) Shares Limited (“HK Shares”) On September 15, 2013, the Company entered into an agreement to acquire HK Shares, a Hong Kong corporation, for 250,000,000 shares of common stock of the Company. Prior to the acquisition, HK Shares was majority owned (approximately 41%) by Mr. Zhou Deng Hua who is the brother of the former CEO of the Company and a director of the Company. On September 23, 2013, the Company issued 250,000,000 shares of common stock to the shareholders of HK Shares in exchange for 250,000,000 shares of HK Shares subscribed at $0.001 per share for a total amount of $250,000.At the completion of the acquisition, HK Shares was merged into the Company. HK Shares was formed in September 24, 2013 and issued 250,000,000 shares at $0.001 to 24 shareholders for a total of $250,000. The shares subscribed were paid up on October 23, 2015. On the date of the merger acquisition HK Shares had no operations other than the subscription receivable; and accordingly, the transaction was accounted for as an acquisition from related party. The Company valued the 250,000,000 shares of common stock issued at $250,000 as there was no market for the Company’s common stock and it has limited or no trading; and there is thought to be minimal value in the Company at the time, therefore the par value is thought to match the assumed market price of the Company’s common stock which is at $0.001 per share. Acquisition of Luck Sky (Hong Kong) Aerodynamic Electricity Limited (“Luck Sky HK”) In order to comply with the PRC laws, rules and regulations that restrict foreign ownership of PRC companies, the management of the Company has made the following arrangement to go public in the United States of America (the “Going Public Arrangement”).On May 30, 2014, the Company entered into the Stock Purchase Agreement with Zhou Jian, the sole shareholder of Luck Sky HK, a Hong Kong corporation, pursuant to which it purchased 100% of the issued and outstanding shares of common stock of Luck Sky HK. The Company paid Zhou Jian a purchase price in the amount of HKD $10,000.00 (approximately USD$1,289.98) in cash which is equal to amount of its registered capital. Zhou Jian, a director of the Company, is also the son of the former CEO of the Company, and a nephew of Mr. Zhou Deng Hua (a director and shareholder of the Company), as a result, the acquisition was accounted for as an acquisition from an entity under common control and the asset was recorded at Luck Sky HK’s historical cost. Luck Sky HK and Luck Sky Shen Zhen, a wholly owned subsidiary of Luck Sky HK, had no operating business, no liabilities and nominal assets as of the date of the acquisition. As a result of the acquisition, Luck Sky HK became our wholly owned subsidiary and Luck Sky Shen Zhen became our indirect subsidiary through Luck Sky HK. Acquisition of Sanhe City Lucksky Electrical Engineering Co., Ltd. (“Sanhe”) As part of the Going Public Arrangement, on July 25, 2014, Luck Sky Shen Zhen, the Company’s indirectly wholly-owned subsidiary, Sanhe City Lucksky Electrical Engineering Co., Ltd. (“Sanhe”), a corporation incorporated under the laws of the PRC; Mr. Zhou Jian and Mr. Zhou Deng Rong, the owners of 97% and 3%, respectively, of Sanhe; entered into a series of agreements known as VIE Agreements pursuant to which Sanhe became Luck Sky Shen Zhen’s affiliate through contractual control. The purpose and effect of the VIE Agreements is to provide Luck Sky Shen Zhen with all of the management, control and net profits of Sanhe. Simultaneously, the Company entered into a common stock purchase agreement with Zhou Jian and Zhou Deng Rong, the owners of 97% and 3%, respectively, of Sanhe, in consideration for the execution of the VIE Agreements and the acquisition of Sanhe. Pursuant to such common stock purchase agreement, the Company issued Zhou Jian and Zhou Deng Rong 264,850,740 and 8,191,260 shares, respectively, of our common stock, representing a total of 46.2% of the our issued and outstanding shares of common stock.

INVENTORIES

INVENTORIES	12 Months Ended
	Jul. 31, 2015
INVENTORIES [Text Block]	NOTE 4 – INVENTORIES Inventories consist of the following: July 31, July 31, 2015 2014 Raw materials $ 365,248 $ 115,839 Accessory parts 848,887 635,708 Work in process 249,721 391,179 Total $ 1,463,856 $ 1,142,726

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Jul. 31, 2015
PROPERTY, PLANT AND EQUIPMENT [Text Block]	NOTE 5 - PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consist of the following: July 31, July 31, 2015 2014 Machinery equipment $ 5,275,080 $ 3,997,506 Computer and office equipment 56,558 59,316 Vehicle 74,111 38,558 Property under capital lease 2,759,547 2,756,573 Total property, plant and equipment 8,165,296 6,851,953 Less: accumulated depreciation (485,973 ) (72,697 ) Total $ 7,679,323 $ 6,779,256 Total depreciation expenses for the years ended July 31, 2015 and 2014 were $414,623 and $74,053, respectively. Depreciation relating to Contract work in progress for the years ended July 31, 2015 and 2014 were $252,473 and $38,241, respectively, and depreciation relating to general and administrative expenses for the years ended July 31, 2015 and 2014 were $162,150 and $35,812, respectively. The following is a schedule by years of future minimum lease payments under capital leases together with the present value of the net minimum lease payment as of July 31, 2015 Year ending July 31, 2016 $ 210,397 Year ending July 31, 2017 210,397 Year ending July 31, 2018 210,397 Year ending July 31, 2019 210,397 Year ending July 31, 2020 210,397 Later years 4,996,921 Total minimum lease payments 6,048,906 Less: Amount representing interest (3,327,865 ) Total $ 2,721,041

BILLINGS IN EXCESS OF COSTS

BILLINGS IN EXCESS OF COSTS	12 Months Ended
	Jul. 31, 2015
BILLINGS IN EXCESS OF COSTS [Text Block]	NOTE 6 – BILLINGS IN EXCESS OF COSTS Billings in excess of costs consist of the following: July 31, 2015 July 31, 2014 Costs incurred on uncompleted contracts $ 2,033,840 $ 7,863,873 Billings to date (5,523,616 ) (11,710,958 ) $ (3,489,776 ) $ (3,847,085 ) Included in the accompanying balance sheets as follows: Costs in excess of billings on uncompleted contracts $ - $ - Billings on uncompleted contracts in excess of costs (3,489,776 ) (3,847,085 ) $ (3,489,776 ) $ (3,847,085 )

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Jul. 31, 2015
RELATED PARTY TRANSACTIONS [Text Block]	NOTE 7 - RELATED PARTY TRANSACTIONS Since inception, Sanhe rented an office from Sanhe Dong Yi Glass Machine Company Limited (“Sanhe Dong Yi”), a Company owned by Zhou Deng Rong, our former general manager and former majority shareholder of the Company. The rental period was from June 15, 2013 to June 14, 2014, and the full rent amount of $3,965 (RMB12,000) was paid in advance. The Company also paid $1,487 (RMB9,000) to Sanhe Dong Yi to purchase several articles of furniture and computer equipment for its operation purpose in September 2014. On September 15, 2013, the Company entered into an agreement to acquire HK Shares, a Hong Kong corporation, for 250,000,000 shares of common stock of the Company. Prior to the acquisition, HK Shares was majority owned (approximately 41%) by Mr. Zhou Deng Hua who is the brother of the former CEO of the Company and a director of the Company. On September 23, 2013, the Company issued 250,000,000 shares of common stock to the shareholders of HK Shares in exchange for 250,000,000 shares of HK Shares subscribed at $0.001 per share for a total amount of $250,000.At the completion of the acquisition, HK Shares was merged into the Company. HK Shares was formed in September 24, 2013 and issued 250,000,000 shares at $0.001 to 24 shareholders for a total of $250,000. The shares subscribed were paid up on October 23, 2015. On the date of the merger acquisition HK Shares had no operations other than the subscription receivable; and accordingly, the transaction was accounted for as an acquisition from related party. On May 30, 2014, the Company entered into the Stock Purchase Agreement with Zhou Jian, the sole shareholder of Luck Sky HK, a Hong Kong corporation, pursuant to which it purchased 100% of the issued and outstanding shares of common stock of Luck Sky HK. The Company paid Zhou Jian a purchase price in the amount of HKD $10,000.00 (approximately USD$1,289.98) in cash which is equal to amount of its registered capital. Zhou Jian, a director of the Company, is also the son of the former CEO of the Company, and a nephew of Mr. Zhou Deng Hua (a director and shareholder of the Company), as a result, the acquisition was accounted for as an acquisition from an entity under common control and the asset was recorded at Luck Sky HK’s historical cost. On July 25, 2014, Luck Sky Shen Zhen obtained an exclusive, worldwide, royalty free license from Zhou Deng Rong and Zhou Jian (his son) and a second exclusive, worldwide royalty free license from LuckSky Group to an aggregate of 48 Chinese patents and related know how and trade secrets, including the technology underlying 13 patent applications (the “Technology”). The Technology represents all of the patents, patent applications and related know how and trade secrets owned by the licensors with respect to PV installations and the air energy storage power generation technology as applied to commercial and residential buildings, but not wind towers. On July 25, 2014, Luck Sky Shen Zhen granted Sanhe an exclusive sublicense with respect to the use of the Technology for commercial and residential buildings, but not for other uses, including wind towers, vehicles and trains, which sublicense also provides for a royalty payment to Luck Sky Shen Zhen equal of five percent of Sanhe’s revenues. Sanhe leases its principal office, factory and dormitory from LuckSky Group in Sanhe City, Hebei Province. LuckSky Group is owned by Zhou Deng Rong, our former CEO and Zhou Jian, our General Manager and Chairman of the Board. The space in the office, factory and dormitory being leased are 1296, 5160 and 1200 square meters, respectively. The office and factory space are leased for a rent of $113,492 (RMB697,248) per year and the dormitory is leased for a rent of $21,095 (RMB129,600) per year. The leases expire in April 30, 2024 and are subject to renewal with a prior two-month written notice. LuckSky Group is in the process of obtaining the land use approval and ownership certificate of the leased building. On April 28, 2012, Zhou Jian obtained the right of usage of 44.3 acres agricultural land where our principal office, factory and dormitory are located for 18 years and 8 months, starting May 1, 2012. The annual price paid for such usage rights is $5,617 (RMB34,510). On May 1, 2012, Zhou Jian signed a commitment letter that allowed Xiangtian Kelitai, Yanjiao Branch, a division of LuckSky Group to use this agricultural land. LuckSky Group constructed the buildings on such agricultural land. In the event we are unable to use our principal factory and office space as a result of this usage issue, the lease provides that LuckSky Group will use every effort to complete and perfect the ownership and usage rights, or provide Sanhe with equivalent space. On July 25, 2014, prior to the Acquisition, Sanhe and LuckSky Shen Zhen and Sanhe’s shareholders entered into a series of VIE Agreements, pursuant to which Sanhe became LuckSky Shen Zhen’s contractually controlled affiliate. The VIE Agreements include the Framework Agreement on Business Cooperation, the Exclusive Management, Consulting and Training and Technical Services Agreement, the Exclusive Option Agreement, the Equity Pledge Agreement, the Know-How Sub-License Agreement and the Power-of-Attorney. The purpose and effect of the VIE Agreements is to provide LuckSky Shen Zhen (the Company’s indirect wholly-owned subsidiary) with all of the management and control of Sanhe and all of its net income. While LuckSky Shen Zhen does not actually own at present any of the equity and shares in Sanhe, the purpose and effect of the VIE Agreements is to instill in LuckSky Shen Zhen total management and voting control of Sanhe for all material purposes. The use of VIE agreements is a common structure used to acquire PRC corporations, particularly in certain industries in which foreign investment is restricted or forbidden by the PRC government. On July 25, 2014, the Company entered into the Stock Purchase Agreement with Zhou Jian and Zhou Deng Rong, the owners of 97% and 3%, respectively, of Sanhe. The Company agreed to issue to Zhou Jian and Zhou Deng Rong 264,850,740 and 8,191,260 shares, respectively, of the Company’s common stock, representing 51.4% of the issued and outstanding shares of common stock. Construction Project On April 25, 2014, Sanhe entered into a construction project agreement with Xianning Lucksky Aerodynamic Electricity Ltd (“Xianning Lucksky”). Prior to April 10, 2014, Xianning Lucksky was majorly ( 70%) owned by Zhou Deng Rong, former majority shareholder and former CEO of the Company, and former general manager of Sanhe; where he has significant influence over Xianning Lucksky. As of July 31, 2015, the accumulated cost on the construction project was $2,033,840 and the accumulated billings was $5,523,616. Due from related parties On April 25, 2015, Sanhe entered into a loan agreement with Xiangtian Kelitai, Yanjiao Branch, a division of LuckSky Group, which is owned by Zhou Deng Rong, former CEO and Sanhe’s former general manager and former majority shareholder of the Company, with a total amount of $507,917 (RMB3,150,000). The loan is unsecured and matures on December 31, 2015. If the loan is not fully repaid on the maturity date, Sanhe will be entitled to receive an interest at 5% per annum. As of July 31, 2015, the outstanding principal on the loan was $32,208. Sanhe has been working on a construction project for Xiangtian Kelitai where Sanhe was promised to be reimbursed for the cost of the project. The accumulated cost on the construction project as of July 31, 2015 was $579,671 and $638,926 as of July 31, 2015 and 2014. Due to related parties. Prior to the incorporation of Sanhe, Kelitai Air Powered Machinery Co., Ltd. (“Kelitai”), a subsidiary of LuckSky Group, an entity owned by Zhou Deng Rong, former general manager and former majority shareholder of the Company, executed various purchase agreements (the “Agreements”) with Beijing Hengruier Machinery Company Limited (“Hengruier”) and made certain prepayments on behalf of the Company. On July 15, 2013, Kelitai, Hengruier and the Company executed a tripartite agreement to transfer the rights and obligations of the Agreements to the Company. The outstanding amounts due to related parties were $0 and $1,242,198 (RMB7,722,000) as of July 31, 2015 and 2014, respectively. These amounts were unsecured, non-interest bearing, and due on demand. In May 2014, Sanhe entered into an agreement with Kelitai, to purchase some of Keizai’s fixed assets for the use in its own production. The total amount for the fixed assets and inventory was $1,261,872 (RMB7,844,300) and Sanhe paid $47,265 (RMB162,900) for equipment and $21,000 (RMB130,919) for inventory. The outstanding amount due to related party – Kelitai – were $0 and $1,235,667 (RMB7,681,400) as of July 31, 2015 and 2014. The amount was unsecured, non-interest bearing, and due on demand. Sanhe also leases a second factory and office in Sanhe City from Sanhe Dong Yi Glass Machine Company Limited, which is owned by Zhou Deng Rong. A portion of this facility is currently used by Sanhe to demonstrate its products but the facility is primarily intended as a backup to the first facility in Sanhe City and/or for expansion. The factory and office are 4,748.96 square meters. The rent paid by Sanhe for the factory and the office is RMB1,306,500 per year. The lease provides that after 30 years, Sanhe will obtain ownership of the property for no additional payment. As of July 31, 2015 and 2014, the lease payable to Sanhe Dong Yi Glass Machine Company Limited were $262,996 and $52,542, respectively. From time to time, Mr. Zhou Deng Rong prepaid some expenses for the company. As of July 31, 2015 and July 31, 3014, amounts due to related parties were as follows: July 31, 2015 July 31, 2014 Rental fees: LuckSky Group 166,443 33,253 Sanhe Dong Yi (Capital lease payable) $ 262,996 $ 52,542 Purchase Fixed assets: Kelitai $ - $ 1,235,667 Borrowings: LuckSky Group - 1,242,198 Sanhe Dong Yi $ - $ 160,865 Prepaid expenses on behalf of the company: Kelitai - 1,510 Zhou Deng Rong 627,129 354,112 Total $ 1,056,568 $ 3,080,147 Due to Shareholders Since inception to April 2014, the Company’s shareholders have paid several employees’ salaries on behalf of the Company. As of July 31, 2015 and July 31, 2014, the amount due to shareholders was $18,954 and $18,934, respectively. Due to Directors From time to time, the Company receives advances from its directors. As of July 31, 2015 and July 31, 2014, the Company received $417,770 and $430,928, respectively. The Company used the funds for its operations. These advances are due on demand, unsecured and non-interest bearing.

GOVERNMENT CONTRIBUTION PLAN

GOVERNMENT CONTRIBUTION PLAN	12 Months Ended
	Jul. 31, 2015
GOVERNMENT CONTRIBUTION PLAN [Text Block]	NOTE 8 GOVERNMENT CONTRIBUTION PLAN The Company participates in a government-mandated multi-employer defined contribution plan pursuant to which certain retirement, medical and other welfare benefits are provided to employees. Chinese labor regulations require the Company to pay to the local labor bureau a monthly contribution at a stated contribution rate based on the monthly basic compensation of qualified employees. The relevant local labor bureau is responsible for meeting all retirement benefit obligations; the Company has no further commitments beyond its monthly contribution. The outstanding amount was $62,846 and $22,098 for the year ended July 31, 2015 and 2014, respectively.

STATUTORY RESERVE

STATUTORY RESERVE	12 Months Ended
	Jul. 31, 2015
STATUTORY RESERVE [Text Block]	NOTE 9. STATUTORY RESERVE Pursuant to the laws applicable to the PRC, PRC entities must make appropriations from after-tax profit to the non-distributable “statutory surplus reserve fund”. Subject to certain cumulative limits, the “statutory surplus reserve fund” requires annual appropriations of 10% of after-tax profit until the aggregated appropriations reach 50% of the registered capital (as determined under accounting principles generally accepted in the PRC ("PRC GAAP") at each year-end). For foreign invested enterprises and joint ventures in the PRC, annual appropriations should be made to the “reserve fund”. For foreign invested enterprises, the annual appropriation for the “reserve fund” cannot be less than 10% of after-tax profits until the aggregated appropriations reach 50% of the registered capital (as determined under PRC GAAP at each year-end). If the Company has accumulated loss from prior periods, the Company is able to use the current period net income after tax to offset against the accumulate loss.

CAPITAL STOCK AND EQUITY TRANSA

CAPITAL STOCK AND EQUITY TRANSACTIONS	12 Months Ended
	Jul. 31, 2015
CAPITAL STOCK AND EQUITY TRANSACTIONS [Text Block]	NOTE 10 - CAPITAL STOCK AND EQUITY TRANSACTIONS Common Stock The total number of common shares authorized that may be issued by the Company is 1,000,000,000 shares with a par value of $0.001 per share. During the period ended July 31, 2009, the Company issued 5,000,000 shares of common stock for total cash proceeds of $25,000 to the Company’s sole director and officer. During the year ended July 31, 2010, the Company sold 3,000,000 shares of common stock for total cash proceeds of $30,000. On September 23, 2013, the Company issued 250,000,000 shares of common stock to the shareholders of HK shares, in exchange of 250,000,000 shares of HK shares. On September 23, 2013, the Company issued a total of 67,000,000 shares of restricted common stock at $0.001 per share, such that 60,000,000 shares were issued to Mr. Roy Thomas Phillips, who was then a consultant to the Company and later served as the acting CFO of the Company beginning July 29, 2014, and 7,000,000 shares were issued to two other non-related parties. The shares were issued in contemplation of a secondary offering. The Company takes the position that these shares should be cancelled since no secondary offering was consummated. The Company is taking steps to have these shares canceled. The Company valued the 67,000,000 shares of common stock issued at $67,000 as there was no market for the Company’s common stock and it has limited or no trading; and there is thought to be minimal value in the Company at the time of issuance, therefore the par value is thought to match the assumed market price of the Company’s common stock which is at $0.001 per share. On July 24, 2015, 7,000,000 shares issued to two other non-related parties were cancelled. On July 25, 2014, we entered into the Stock Purchase Agreement in connection with the acquisition of Sanhe with Zhou Jian and Zhou Deng Rong, the owners of 97% and 3%, respectively, of Sanhe. We agreed to issue to Zhou Jian and Zhou Deng Rong 264,850,740 and 8,191,260 shares, respectively, of our common stock, representing 51.4% of the our issued and outstanding shares of common stock. Preferred Stock The total number of preferred shares authorized that may be issued by the Company is 100,000,000 shares with a par value of $0.001 per share. The preferred stock may be issued in one or more series, from time to time, with each series to have such designation, relative rights, preference or limitations, as adopted by the Company’s Board of Directors. No preferred shares have been issued.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Jul. 31, 2015
INCOME TAXES [Text Block]	NOTE 11 - INCOME TAXES United States Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The cumulative tax effect at the expected rate of 34% of significant items comprising the net deferred tax amount is at July 31, 2015 and 2014 as follows: 2015 2014 Deferred tax assets: Net operating losses $ 78,278 $ 170,552 Total deferred tax assets 78,278 170,552 Less: valuation allowance (78,278 ) (170,552 ) Deferred tax assets, net $ - $ - As of July 31, 2015, for U.S. federal income tax reporting purposes, the Company has approximately $731,852 of unused net operating losses (“NOLs”) available for carry forward to future years. The benefit from the carry forward of such NOLs will begin expiring during the year ended July 31, 2029. Because United States tax laws limit the time during which NOL carry forwards may be applied against future taxable income, the Company may be unable to take full advantage of its NOLs for federal income tax purposes should the Company generate taxable income. Further, the benefit from utilization of NOL carry forwards could be subject to limitations due to material ownership changes that could occur in the Company as it continues to raise additional capital. Based on such limitations, the Company has significant NOLs for which realization of tax benefits is uncertain. Hong Kong The Company’s subsidiaries established in HKSAR are subject to Hong Kong Profits Tax. However, these subsidiaries did not earn any income derived in Hong Kong from its date of incorporation to July 31, 2015, and therefore were not subject to Hong Kong Profits Tax. PRC The Company’s subsidiaries established in PRC are subject to income tax rate of 25%. 1) Luck Sky Shenzhen As of July 31, 2015 and 2014, Luck Sky Shenzhen had $963,727 in net operating profit and $6,283 in net operating loss. $239,383 income tax expenses accrued in 2015 accordingly. 2) Sanhe As of July 31, 2015, Sanhe had $849,964 in net operating profit. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The cumulative tax effect at the expected rate of 25% of significant items comprising the net deferred tax amount is at July 31, 2015 and 2014 as follows: 2015 2014 Deferred tax assets: Net operating losses $ - $ 111,844 Total deferred tax assets - 111,844 Less: valuation allowance - - Deferred tax assets, net $ - $ 111,844 Deferred tax liabilities: Timing differences of revenue recognition $ 83,101 $ - Total deferred tax liabilities 83,101 - Significant components of income tax expense for the years ended July 31, 2015 and 2014 are as follows For the year For the year ended ended July 31, 2015 July 31, 2014 Current tax expense $ 833,452 $ - Deferred tax expense 83,388 - Benefits of operating loss carryforwards - (113,932 ) Tax expense (benefit) $ 916,840 $ (113,932 ) Reconciliation of Effective Income Tax Rate For the year For the year ended ended July 31, 2015 July 31, 2014 Statutory U.S. tax rate 34.00% 34.00% PRC Statutory Tax Rate 25.00% 25.00% HK Statutory Tax Rate 15.00% 15.00% Less: Valuation Allowance ( 45.44% ) ( 59.67% ) Nondeductible/nontaxable items 29.40% - Tax expense (benefit) 57.96% 14.33% Reconciliation of Effective Income Tax Expense For the year For the year ended ended July 31, 2015 July 31, 2014 Statutory U.S. tax rate $ (78,278 ) $ (170,552 ) PRC Statutory Tax Rate 451,874 (113,932 ) HK Statutory Tax Rate (252 ) (675 ) Less: Valuation Allowance 464,966 171,227 Nondeductible/nontaxable items 78,530 - Tax expense (benefit) $ 916,840 $ (113,932 )

COMMITMENTS, CONTINGENCIES, RIS

COMMITMENTS, CONTINGENCIES, RISKS AND UNCERTAINTIES	12 Months Ended
	Jul. 31, 2015
COMMITMENTS, CONTINGENCIES, RISKS AND UNCERTAINTIES [Text Block]	NOTE 12. COMMITMENTS, CONTINGENCIES, RISKS AND UNCERTAINTIES Capital Commitments The Company purchased property, plant and equipment which the payment was due within one year. As of July 31, 2015 and July 31, 2014, the Company has a capital commitment of $17,697,627 and $27,777,872, respectively. Operation Commitments The total future minimum lease payments under the non-cancellable operating lease with respect to the office and the dormitory as of July 31, 2015 are payable as follows: Year ending July 31, 2016 343,551 Year ending July 31, 2017 343,551 Year ending July 31, 2018 343,551 Year ending July 31, 2019 343,551 After 2019 5,839,800 Total $ 7,214,004 Rental expense of the Company for the year ended July 31, 2015 and 2014 were $344,736 and $89,760, respectively. Credit risk Cash deposits with banks are held in financial institutions in China, which are not federally insured deposit protection. Accordingly, the Company has a concentration of credit risk related to these uninsured bank deposits. The Company has not experienced any losses in such accounts and believes it is not exposed to significant credit risk in this area. Contingencies On September 23, 2013, the Company issued 60,000,000 shares of restricted common stock at $0.001 per share to Mr. Roy Thomas Phillips, who was then a consultant to the Company and later served as the acting CFO of the Company beginning July 29, 2014, and two other non-related parties, obtained a total of 7,000,000 shares of restricted common stock. The shares were issued in contemplation of a secondary offering. The Company takes the position that these shares should be cancelled since no secondary offering was consummated. The Company is taking steps to have these shares canceled. The Company valued the 67,000,000 shares of common stock issued at $67,000 as there was no market for the Company’s common stock and it has limited or no trading; and there is thought to be minimal value in the Company at the time of issuance, therefore the par value is thought to match the assumed market price of the Company’s common stock which is at $0.001 per share. The issuance of these securities could result in further dilution to the Company’s stockholders which effects the earnings (loss) per share amount of the Company. The Company might incur additional expenses to have these shares canceled. On July 24, 2015, 7,000,000 shares issued to two other non-related parties were cancelled. For the year ended July 31, 2015, the dilutive effect of not canceling the 60,000,000 shares is incorporated in the consolidated financial statements as the Company recorded such shares as issued and outstanding. The loss per share remained $0.00 with the dilutive effect of not canceling such shares. If the shares are not voluntarily returned for cancellation, the Company will need to commence litigation in Delaware to obtain a judgment to cancel the shares for lack of consideration. At this time, the Company is unable to estimate the cost such litigation if it takes place.

Summary of Significant Accounti

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jul. 31, 2015
Basis of Presentation [Policy Text Block]	Basis of Presentation The consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. This basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred. The Company’s consolidated financial statements are expressed in U.S. dollars.
Reclassification [Policy Text Block]	Reclassification Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported losses.
Use of Estimates and Assumptions [Policy Text Block]	Use of Estimates and Assumptions The preparation of consolidated 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 period. Actual results could differ from those estimates.
Principle of Consolidation [Policy Text Block]	Principle of Consolidation The consolidated financial statements include the financial statements of the Company, its subsidiaries, including the wholly-foreign owned enterprise ("WOFE"), and VIEs for which the Company is deemed the primary beneficiary. All significant inter-company accounts and transactions have been eliminated in consolidation. The Company evaluates the need to consolidate its VIE in which equity investors do not have the characteristics of a controlling financial interest or do not have sufficient equity at risk for the entity to finance its activities without additional subordinated financial support. The VIE agreement was not consummated until July 25, 2014, however, the purpose and design of the establishment of VIE, Sanhe, was to be consolidated under the Company through common control. ASC 810-10-25-38F states that a reporting entity’s involvement in the design of a VIE may indicate that the reporting entity had the opportunity and the incentive to establish arrangements that result in the reporting entity being the variable interest holder with the power to direct the activities that most significantly impact the VIE’s economic performance. As both the Company and the acquired VIE, Sanhe, are under the common control of Zhou Dengrong and Zhou Jian immediately before and after the acquisition, this transaction was accounted for as a merger under common control, using merger accounting as if the merger had been consummated at the beginning of the earliest period presented, and no gain or loss was recognized. All the assets and liabilities of the VIE, Sanhe, are recorded at carrying value. Hence, Sanhe was consolidated under the Company since its inception due to the purpose and design of its establishment. Details of the typical VIE structure of the Company's significant VIEs, primarily domestic companies associated with the operations of Sanhe, are set forth below: • Framework Agreement on Business Cooperation, entered between Luck Sky Shen Zhen and Sanhe, pursuant to which Luck Sky Shen Zhen and Sanhe have agreed to enter into a series of VIE agreements and to cooperate in all prospective of Sanhe’s business operation and management. • Exclusive Management, Consulting and Training and Technical Service Agreement, entered between Luck Sky Shen Zhen and Sanhe, pursuant to which Luck Sky Shen Zhen has agreed to provide Sanhe with complete business support and technical support and related management, training and consulting services. In consideration for such services, Luck Sky Shen Zhen is entitled to receive an amount equal to 100% of Sanhe’s net income. • Exclusive Option Agreement, entered among Luck Sky HK, Luck Sky Shen Zhen, Zhou Deng Rong, Zhou Jian and Sanhe, pursuant to which Zhou Deng Rong and Zhou Jian, the owners of Sanhe, have granted to Luck Sky Shen Zhen and Luck Sky HK the irrevocable right and option to acquire all of their equity interests in Sanhe. • Equity Pledge Agreement, entered among Luck Sky Shen Zhen, Zhou Deng Rong, Zhou Jian, and Sanhe, pursuant to which Zhou Deng Rong and Zhou Jian, the owners of Sanhe, have pledged all of their rights, titles and interests in Sanhe to Luck Sky Shen Zhen to guarantee Sanhe’s performance of its obligations under all the other VIE Agreements. • Know-How Sub-License Agreement, entered between Luck Sky Shen Zhen and Sanhe, pursuant to which Luck Sky Shen Zhen has granted Sanhe an exclusive right to use and develop a series of aerodynamics related patents and technologies with respect to electrical generation for commercial and residential structures, not including automobile and wind towers. Luck Sky Shen Zhen possesses the rights licensed under this agreement through two license agreements dated July 25, 2014 with Zhou Deng Rong, Zhou Jian and Lucksky Group, the owners of the aforesaid patents and technologies. For the sublicense contemplated under this Agreement, Sanhe will pay Luck Sky Shen Zhen an annual royalty fee of five percent of revenue; and • Power of Attorney. Pursuant to a power of attorney, each of the Sanhe stockholders agreed to irrevocably entrust Luck Sky Shen Zhen with his stockholder voting rights and other stockholder rights for representing him to exercise such rights at the stockholders’ meeting of Sanhe in accordance with applicable laws and its Article of Association, including, but not limited to, the right to sell or transfer all or any of his equity interest in Sanhe, and appoint and vote for the directors and Chairman of Sanhe as the authorized representative of the Sanhe stockholders. The term of each proxy and voting agreement is as long as each of the Sanhe stockholders is a shareholder of Sanhe and is binding on any transferee. Under the contractual arrangements with the VIEs, the Company has the power to direct activities of the VIEs and can have assets transferred out of the VIE under its control. Therefore, the Company considers that there is no asset in any of the consolidated VIE that can be used only to settle obligations of the VIE, except for registered capital and PRC statutory reserves. As all consolidated VIEs are incorporated as limited liability companies under the PRC Company Law, creditors of the VIE do not have recourse to the general credit of the Company for any of the liabilities of the consolidated VIE. The Company’s total assets and liabilities presented in the consolidated financial statements represent substantially all of total assets and liabilities of the VIE because the other entities in the consolidation are non-operating holding entities with nominal assets and liabilities. The following financial statement amounts and balances of the VIE, which is established on August 6, 2014, were included in the accompanying consolidated financial statements as of July 31, 2015 and 2014 and for the years ended July 31, 2015 and 2014, respectively: July 31, 2015 July 31, 2014 Total assets $ 20,948,502 $ 26,927,076 Total liabilities 11,457,633 17,610,720 For the year For the year ended ended July 31, 2015 July 31, 2014 Net income (loss) $ (1,206,494 ) $ (455,727 )
Financial Instrument [Policy Text Block]	Financial Instrument The carrying amount reported in the balance sheet for cash, accounts receivable, inventory, other receivables, accounts payable, accrued liabilities and other payables approximate fair value because of the immediate or short-term maturity of these financial instruments.
Fair Value Measurements [Policy Text Block]	Fair Value Measurements The Company applies the provisions of ASC Subtopic 820-10, “Fair Value Measurements”, for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements. ASC 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements. 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. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure 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 measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows: • Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. • Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments. • Level 3 inputs to the valuation methodology are unobservable and significant to the fair value. There were no assets or liabilities measured at fair value on a recurring basis subject to the disclosure requirements of ASC 820 as of July 31, 2015 and 2014.
Cash and Cash Equivalents [Policy Text Block]	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.
Accounts Receivable [Policy Text Block]	Accounts Receivable Accounts receivable are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollected amounts through a charge to earnings and a credit to an allowance for bad debts based on its assessment of the current status of individual accounts. Balances that are still outstanding after management has used reasonable collection efforts are written off through a charge to the allowance for bad debts and a credit to accounts receivable.
Inventory [Policy Text Block]	Inventory Inventory is stated at the lower of cost or market. Cost is principally determined using the weighted average basis. Construction costs incurred on contracts are included in inventories which consist of raw materials, accessory parts, and contracts work in progress.
Property and equipment [Policy Text Block]	Property and equipment Property and equipment are stated at cost less accumulated depreciation and impairment losses. Gains or losses on dispositions of property and equipment are included in operating income (loss). Major additions, renewals and betterments are capitalized, while maintenance and repairs are expensed as incurred. Depreciation and amortization are provided over the estimated useful lives of the assets using the straight-line method from the time the assets are placed in service. Estimated useful lives are as follows, taking into account the assets' estimated residual value: Classification Estimated useful life Machinery equipment 5 - 10 years Computer and office equipment 3 years Vehicle 5 years Property under capital lease 20 years
Impairment of Long-Lived Assets [Policy Text Block]	Impairment of Long-Lived Assets The Company accounts for impairment of plant and equipment and amortizable intangible assets in accordance with the standard, “Accounting for Impairment of Long-Lived Assets and Long-Lived Assets to be Disposed Of,” codified with ASC 360, which requires the Group to evaluate a long-lived asset for recoverability when there is event or circumstance that indicate the carrying value of the asset may not be recoverable. An impairment loss is recognized when the carrying amount of a long-lived asset or asset group is not recoverable (when carrying amount exceeds the gross, undiscounted cash flows from use and disposition) and is measured as the excess of the carrying amount over the asset’s (or asset group’s) fair value.
Revenue Recognition [Policy Text Block]	Revenue Recognition Sales of power generation system in conjunction of system installation are recognized under accounting for construction-type contracts, using the completed-contract method. The reason for selecting completed-contract method is (a) The Company’s contract is duration is less than one year and financial position and results of operations would not vary materially from those resulting from use of the percentage-of completion method. (b) Reasonably dependable estimate cannot be made due to nature of contracts. Accordingly, revenue is recognized upon the completion of the construction, provided persuasive evidence of an arrangement exists, title and risk of loss has transferred, the fee is fixed and determinable, and collection is reasonably assured. We provide for any loss that we expect to incur on these contracts when that loss is probable.
Warranty and Returns [Policy Text Block]	Warranty and Returns The Company generally provides limited warranties for work performed under its contracts. The warranty periods typically extend for a limited duration following substantial completion of the Company's work on a project. At the time a sale is recognized, we record estimated future warranty costs. Such estimated costs for warranties are included in the individual project cost estimates for purposes of accounting for long-term contracts. Generally, the estimated claim rates of warranty are based on actual warranty experience or Company’s best estimate. No right of return exists on sales of equipment. Replacement part returns are estimable and accrued at the time a sale is recognized.
Value added taxes [Policy Text Block]	Value added taxes The Company is subject to VAT at a rate of 17% on proceeds received from customers, and are entitled to a refund for VAT already paid or borne on the goods purchased by it that have generated the gross sales proceeds. The VAT balance is recorded in other payables on the balance sheets.
Income Taxes [Policy Text Block]	Income Taxes The Company accounts for income taxes using an asset and liability approach which allows for the recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the year incurred. No significant penalties or interest relating to income taxes have been incurred during the period from July 8, 2013 (inception) to December 31, 2013. US GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures and transition.
Segment Information [Policy Text Block]	Segment Information The standard, “Disclosures about Segments of an Enterprise and Related Information,” codified with ASC 280, requires certain financial and supplementary information to be disclosed on an annual and interim basis for each reportable segment of an enterprise. The Company believes that it operates in one business segment (research, development, production, marketing and sales) and in one geographical segment (China), as all of the Company’s current operations are carried out in China.
Comprehensive Loss [Policy Text Block]	Comprehensive Loss The Company follows the provisions of the Financial Accounting Standards Board (the “FASB”) Accounting Standards Codification (“ASC”) 220 “Reporting Comprehensive Income”, and establishes standards for the reporting and display of comprehensive income, its components and accumulated balances in a full set of general purpose financial statements.
Foreign Currency Translation [Policy Text Block]	Foreign Currency Translation The Company’s functional currency is Chinese Renminbi (“RMB”) as substantially all of the Company’s PRC subsidiaries’ operations use this denomination. The consolidated financial statements are presented in U.S. dollars. Foreign denominated monetary assets and liabilities are translated into their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Non-monetary assets and liabilities are translated at the exchange rates prevailing at the transaction date. Revenues and expenses are translated at average rates of exchange during the year. Gains or losses resulting from foreign currency transactions are included in results of operations. For the purpose of presenting these financial statements of subsidiaries in PRC, the Company’s assets and liabilities are expressed in US$ at the exchange rate on the balance sheet date, which is 6.2097 and 6.2164 as of July 31, 2015 and July 31, 2014, respectively; stockholder’s equity accounts are translated at historical rates, and income and expense items are translated at the weighted average exchange rate during the period, which is 6.1884 and 6.1025 for the year ended July 31, 2015 and 2014. The resulting translation adjustments are reported under accumulated other comprehensive income in the stockholder’s equity section of the balance sheets. For the purpose of presenting these financial statements of the subsidiary in Hong Kong, the Company’s assets and liabilities are expressed in US$ at the exchange rate on the balance sheet date, which is 7.7514 and 7.7497 as of July 31, 2015 and 2014 respectively; stockholder’s equity accounts are translated at historical rates, and income and expense items are translated at the weighted average exchange rate during the period, which is 7.7536 and 7.7545 for the year ended July 31, 2015 and 2014, respectively. The resulting translation adjustments are reported under accumulated other comprehensive income in the stockholder’s equity section of the balance sheets.
Earnings (Loss) per Share [Policy Text Block]	Earnings (Loss) per Share Basic earnings per share is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted earnings per share gives effect to all dilutive potential of shares of common stock outstanding during the period including stock options or warrants, using the treasury stock method (by using the average stock price for the period to determine the number of shares assumed to be purchased from the exercise of stock options or warrants), and convertible debt or convertible preferred stock, using the if-converted method. Earnings per share excludes all potential dilutive shares of common stock if their effect is anti-dilutive. There were no potential dilutive securities at July 31, 2015 or 2014.
Related Parties [Policy Text Block]	Related Parties A party is considered to be related to the Company if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests is also a related party.
Recent Accounting Pronouncements [Policy Text Block]	Recent Accounting Pronouncements In July 2015, the FASB issued ASU No. 2015-11, Simplifying the Measurement of Inventory, which modifies existing requirements regarding measuring inventory at the lower of cost or market. Under existing standards, the market amount requires consideration of replacement cost, net realizable value (NRV), and NRV less an approximately normal profit margin. The new ASU replaces market with NRV, defined as estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. This eliminates the need to determine and consider replacement cost or NRV less an approximately normal profit margin when measuring inventory. The amendments are effective for the annual period ending after December 15, 2016, and for annual and interim periods thereafter. Early application is permitted. The Company is currently assessing this ASU’s impacts on the Company’s consolidated results of operations and financial condition. In February 2015, FASB issued ASU No. 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis. The new consolidation standard changes the way reporting enterprises evaluate whether (a) they should consolidate limited partnerships and similar entities, (b) fees paid to a decision maker or service provider are variable interests in a VIE, and (c) variable interests in a VIE held by related parties of the reporting enterprise require the reporting enterprise to consolidate the VIE. The guidance is effective for public business entities for annual and interim periods in fiscal years beginning after December 15, 2015. Early adoption is allowed, including early adoption in an interim period. A reporting entity may apply a modified retrospective approach by recording a cumulative-effect adjustment to equity as of the beginning of the fiscal year of adoption or may apply the amendments retrospectively. The Company is currently assessing the impact of the adoption of this guidance on the consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers The Company believes that there were no other accounting standards recently issued that had or are expected to have a material impact on our financial position or results of operations.

BASIS OF PRESENTATION AND SUM20

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Jul. 31, 2015
Schedule of Variable Interest Entities [Table Text Block]	July 31, 2015 July 31, 2014 Total assets $ 20,948,502 $ 26,927,076 Total liabilities 11,457,633 17,610,720 For the year For the year ended ended July 31, 2015 July 31, 2014 Net income (loss) $ (1,206,494 ) $ (455,727 )
Schedule of Useful Lives of Property, Plant and Equipment [Table Text Block]	Classification Estimated useful life Machinery equipment 5 - 10 years Computer and office equipment 3 years Vehicle 5 years Property under capital lease 20 years

INVENTORIES (Tables)

INVENTORIES (Tables)	12 Months Ended
	Jul. 31, 2015
Inventories [Table Text Block]	July 31, July 31, 2015 2014 Raw materials $ 365,248 $ 115,839 Accessory parts 848,887 635,708 Work in process 249,721 391,179 Total $ 1,463,856 $ 1,142,726

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Jul. 31, 2015
Property, Plant and Equipment [Table Text Block]	July 31, July 31, 2015 2014 Machinery equipment $ 5,275,080 $ 3,997,506 Computer and office equipment 56,558 59,316 Vehicle 74,111 38,558 Property under capital lease 2,759,547 2,756,573 Total property, plant and equipment 8,165,296 6,851,953 Less: accumulated depreciation (485,973 ) (72,697 ) Total $ 7,679,323 $ 6,779,256
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	Year ending July 31, 2016 $ 210,397 Year ending July 31, 2017 210,397 Year ending July 31, 2018 210,397 Year ending July 31, 2019 210,397 Year ending July 31, 2020 210,397 Later years 4,996,921 Total minimum lease payments 6,048,906 Less: Amount representing interest (3,327,865 ) Total $ 2,721,041

BILLINGS IN EXCESS OF COSTS (Ta

BILLINGS IN EXCESS OF COSTS (Tables)	12 Months Ended
	Jul. 31, 2015
Billings in Excess of Costs [Table Text Block]	July 31, 2015 July 31, 2014 Costs incurred on uncompleted contracts $ 2,033,840 $ 7,863,873 Billings to date (5,523,616 ) (11,710,958 ) $ (3,489,776 ) $ (3,847,085 ) Included in the accompanying balance sheets as follows: Costs in excess of billings on uncompleted contracts $ - $ - Billings on uncompleted contracts in excess of costs (3,489,776 ) (3,847,085 ) $ (3,489,776 ) $ (3,847,085 )

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Jul. 31, 2015
Related Party Transactions [Table Text Block]	July 31, 2015 July 31, 2014 Rental fees: LuckSky Group 166,443 33,253 Sanhe Dong Yi (Capital lease payable) $ 262,996 $ 52,542 Purchase Fixed assets: Kelitai $ - $ 1,235,667 Borrowings: LuckSky Group - 1,242,198 Sanhe Dong Yi $ - $ 160,865 Prepaid expenses on behalf of the company: Kelitai - 1,510 Zhou Deng Rong 627,129 354,112 Total $ 1,056,568 $ 3,080,147

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Jul. 31, 2015
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2015 2014 Deferred tax assets: Net operating losses $ 78,278 $ 170,552 Total deferred tax assets 78,278 170,552 Less: valuation allowance (78,278 ) (170,552 ) Deferred tax assets, net $ - $ -
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	For the year For the year ended ended July 31, 2015 July 31, 2014 Current tax expense $ 833,452 $ - Deferred tax expense 83,388 - Benefits of operating loss carryforwards - (113,932 ) Tax expense (benefit) $ 916,840 $ (113,932 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	For the year For the year ended ended July 31, 2015 July 31, 2014 Statutory U.S. tax rate 34.00% 34.00% PRC Statutory Tax Rate 25.00% 25.00% HK Statutory Tax Rate 15.00% 15.00% Less: Valuation Allowance ( 45.44% ) ( 59.67% ) Nondeductible/nontaxable items 29.40% - Tax expense (benefit) 57.96% 14.33%
Schedule of Effective Income Tax Expense Reconciliation [Table Text Block]	For the year For the year ended ended July 31, 2015 July 31, 2014 Statutory U.S. tax rate $ (78,278 ) $ (170,552 ) PRC Statutory Tax Rate 451,874 (113,932 ) HK Statutory Tax Rate (252 ) (675 ) Less: Valuation Allowance 464,966 171,227 Nondeductible/nontaxable items 78,530 - Tax expense (benefit) $ 916,840 $ (113,932 )
Subsidiaries in PRC [Member]
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2015 2014 Deferred tax assets: Net operating losses $ - $ 111,844 Total deferred tax assets - 111,844 Less: valuation allowance - - Deferred tax assets, net $ - $ 111,844 Deferred tax liabilities: Timing differences of revenue recognition $ 83,101 $ - Total deferred tax liabilities 83,101 -

COMMITMENTS, CONTINGENCIES, R26

COMMITMENTS, CONTINGENCIES, RISKS AND UNCERTAINTIES (Tables)	12 Months Ended
	Jul. 31, 2015
Commitments, Contingencies, Risks and Uncertainties [Table Text Block]	Year ending July 31, 2016 343,551 Year ending July 31, 2017 343,551 Year ending July 31, 2018 343,551 Year ending July 31, 2019 343,551 After 2019 5,839,800 Total $ 7,214,004

NATURE OF OPERATIONS (Narrative

NATURE OF OPERATIONS (Narrative) (Details) - USD ($)	May. 01, 2012	Jul. 25, 2014	May. 31, 2014	Sep. 23, 2013	Sep. 15, 2013	Jul. 31, 2015	Jul. 31, 2014	May. 15, 2012
Shares issued						591,042,000	598,042,000
Proceeds from Divestiture of Interest in Consolidated Subsidiaries	$ 10
Stock Issued During Period, Shares, Acquisitions				250,000,000	250,000,000
Percentage of Common Stock Issued and Outstanding						51.40%
Mr. Zhou Jian [Member]
Equity Method Investment Ownership Percentage		97.00%
Stock Issued During Period, Shares, Acquisitions		264,850,740
Mr. Zhou Deng Rong [Member]
Equity Method Investment Ownership Percentage		3.00%
Stock Issued During Period, Shares, Acquisitions		8,191,260
Lucksky Hong Kong Shares Limited [Member]
Stock Issued During Period, Shares, Acquisitions					250,000,000
Percentage of Common Stock Issued and Outstanding			100.00%
Luck Sky International Investment Holding Limited [Member]
Ownership Percentage								90.00%
Shares issued								7,200,000
Shares Purchased Value								$ 235,000

BASIS OF PRESENTATION AND SUM28

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details)	Jul. 31, 2015	Jul. 31, 2014	Jul. 25, 2014
Percentage of VAT, Proceeds Received from Customers	17.00%
Percentage Of Service Fees Payable			100.00%
Subsidiaries in PRC [Member]
Foreign Currency Exchange Rate, Translation	6.2097	6.2164
Foreign Currency Weighted Average Exchange Rate, Translation	6.1884	6.1025
Subsidiaries in Hong Kong [Member]
Foreign Currency Exchange Rate, Translation	7.7514	7.7497
Foreign Currency Weighted Average Exchange Rate, Translation	7.7536	7.7545

ACQUISITIONS (Narrative) (Detai

ACQUISITIONS (Narrative) (Details)	1 Months Ended						12 Months Ended
	Jul. 25, 2014shares	May. 30, 2014USD ($)	May. 30, 2014HKD	Sep. 24, 2013USD ($)$ / sharesshares	Sep. 23, 2013USD ($)$ / sharesshares	Sep. 15, 2013shares	Jul. 31, 2014shares
Common Stock [Member]
Stock Issued During Period, Shares, Acquisitions							273,042,000
Stock Issued During Period, Shares, Acquisitions					250,000,000	250,000,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares					250,000,000
Sale of Stock, Price Per Share | $ / shares					$ 0.001
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned | $					$ 250,000
Percentage Of Common Stock Shares Issued And Outstanding	46.20%
24 Shareholders [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares				250,000,000
Sale of Stock, Price Per Share | $ / shares				$ 0.001
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned | $				$ 250,000
Mr. Zhou Jian [Member]
Stock Issued During Period, Shares, Acquisitions	264,850,740
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	97.00%
Mr. Zhou Deng Rong [Member]
Stock Issued During Period, Shares, Acquisitions	8,191,260
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	3.00%
Luck Sky (Hong Kong) Shares Limited [Member]
Stock Issued During Period, Shares, Acquisitions						250,000,000
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage						41.00%
Luck Sky (Hong Kong) Aerodynamic Electricity Limited [Member]
Business Acquisition, Percentage of Voting Interests Acquired		100.00%	100.00%
Business Combination, Consideration Transferred, Total		$ 1,289.98	HKD 10,000

PROPERTY, PLANT AND EQUIPMENT30

PROPERTY, PLANT AND EQUIPMENT (Narrative) (Details) - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Depreciation	$ 414,623	$ 74,053
General and Administrative Expense [Member]
Depreciation	162,150	35,812
Construction in Progress [Member]
Depreciation	$ 252,473	$ 38,241

RELATED PARTY TRANSACTIONS (Nar

RELATED PARTY TRANSACTIONS (Narrative) (Details)	1 Months Ended										12 Months Ended
	Sep. 30, 2014USD ($)	Sep. 30, 2014CNY (¥)	Jul. 25, 2014shares	May. 31, 2014USD ($)	May. 31, 2014CNY (¥)	May. 30, 2014USD ($)	May. 30, 2014HKD	Sep. 24, 2013USD ($)$ / sharesshares	Sep. 23, 2013USD ($)$ / sharesshares	Sep. 15, 2013shares	Jul. 31, 2015USD ($)	Jul. 31, 2015CNY (¥)	Jul. 31, 2015CNY (¥)	Apr. 25, 2015USD ($)	Apr. 25, 2015CNY (¥)	Jul. 31, 2014USD ($)	Jul. 31, 2014CNY (¥)	Apr. 10, 2014
Stock Issued During Period, Shares, Acquisitions | shares									250,000,000	250,000,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares									250,000,000
Sale of Stock, Price Per Share | $ / shares									$ 0.001
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned									$ 250,000
Business Acquisition Percentage Of Issued And Outstanding Shares			51.40%
Costs in Excess of Billings											$ 2,033,840					$ 7,863,873
Contract Receivable											5,523,616					11,710,958
Due from Related Parties, Current											611,879					638,926
Due to Related Parties, Current											18,954					18,934
Sanhe Dong Yi Glass Machine Company Limited [Member]
Prepaid Rent											3,965		¥ 12,000
Payments to Acquire Furniture and Fixtures	$ 1,487	¥ 9,000
Short-term Debt											0					160,865
Related Party Transaction, Purchases from Related Party				$ 1,261,872	¥ 7,844,300
Payments to Acquire Machinery and Equipment				47,265	162,900
Payments to Acquire Other Productive Assets				$ 21,000	¥ 130,919
Kelitai Air Powered Machinery Co Ltd [Member]
Short-term Debt														$ 507,917	¥ 3,150,000
Short-term Debt, Percentage Bearing Fixed Interest Rate														5.00%	5.00%
Due to Related Parties, Current											0					1,235,667	¥ 7,681,400
Kelitai Air Powered Machinery Co Ltd [Member] | Loan Agreement [Member]
Due from Related Parties, Current											32,208
Kelitai Air Powered Machinery Co Ltd [Member] | Construction Loans [Member]
Due from Related Parties, Current											579,671					638,926
Zhou Jian [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares			264,850,740
Business Acquisition, Percentage of Voting Interests Acquired			97.00%
Zhou Deng Rong [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage																		70.00%
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares			8,191,260
Business Acquisition, Percentage of Voting Interests Acquired			3.00%
Directors [Member]
Due to Related Parties, Noncurrent											417,770					430,928
Hengruier Machinery Company Limited [Member]
Due to Related Parties, Current											0					1,242,198	¥ 7,722,000
LuckSky Group [Member]
Short-term Debt											0					1,242,198
Accrued Rent, Current											166,443					33,253
Lucksky Hong Kong Shares Limited [Member]
Stock Issued During Period, Shares, Acquisitions | shares										250,000,000
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage										41.00%
24 Shareholders [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares								250,000,000
Sale of Stock, Price Per Share | $ / shares								$ 0.001
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned								$ 250,000
Luck Sky Hong Kong Aerodynamic Electricity Limited [Member]
Business Acquisition, Percentage of Voting Interests Acquired						100.00%	100.00%
Business Combination, Consideration Transferred, Total						$ 1,289.98	HKD 10,000
Costs in Excess of Billings											2,033,840
Contract Receivable											5,523,616
Office And Factory [Member]
Rental Income, Nonoperating											$ 113,492	¥ 697,248
Office And Factory [Member] | Sanhe Dong Yi Glass Machine Company Limited [Member]
Payments for Rent | ¥												¥ 1,306,500
Operating Lease Expiration Period											30	30
Accrued Rent, Current											$ 262,996					$ 52,542
Dormitory [Member]
Rental Income, Nonoperating											21,095	¥ 129,600
Agricultural Land [Member]
Payments for Rent											$ 5,617	¥ 34,510

GOVERNMENT CONTRIBUTION PLAN (N

GOVERNMENT CONTRIBUTION PLAN (Narrative) (Details) - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 62,846	$ 22,098

STATUTORY RESERVE (Narrative) (

STATUTORY RESERVE (Narrative) (Details)	12 Months Ended
	Jul. 31, 2015
Foreign Tax Authority [Member]
Statutory Surplus Reserve Fund Percentage	10.00%
Registered Capital Appropriation Percentage	50.00%
CHINA [Member]
Statutory Surplus Reserve Fund Percentage	10.00%
Registered Capital Appropriation Percentage	50.00%

CAPITAL STOCK AND EQUITY TRAN34

CAPITAL STOCK AND EQUITY TRANSACTIONS (Narrative) (Details) - USD ($)	1 Months Ended				12 Months Ended
	Jul. 24, 2015	Jul. 25, 2014	Sep. 23, 2013	Sep. 15, 2013	Jul. 31, 2010	Jul. 31, 2009	Jul. 31, 2015	Jul. 31, 2014
Common Stock Shares Authorized							1,000,000,000	1,000,000,000
Common Stock Par Or Stated Value Per Share							$ 0.001	$ 0.001
Stock Issued During Period, Shares, New Issues					3,000,000	5,000,000
Stock Issued During Period, Value, New Issues					$ 30,000	$ 25,000
Stock Issued During Period, Shares, Acquisitions			250,000,000	250,000,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares			250,000,000
Business Acquisition Percentage Of Issued And Outstanding Shares		51.40%
Sale of Stock, Price Per Share			$ 0.001
Preferred stock, shares authorized							100,000,000	100,000,000
Preferred Stock Par Or Stated Value Per Share							$ 0.001	$ 0.001
Zhou Jian [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		264,850,740
Business Acquisition, Percentage of Voting Interests Acquired		97.00%
Zhou Deng Rong [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		8,191,260
Business Acquisition, Percentage of Voting Interests Acquired		3.00%
Non Related Party [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited	7,000,000
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures			7,000,000
Secondary Offering [Member]
Sale of Stock, Price Per Share			$ 0.001
Stock Issued During Period, Shares, Issued for Services			67,000,000
Stock Issued During Period, Value, Issued for Services			$ 67,000
Exchange of Stock for Stock [Member]
Stock Issued During Period, Shares, Acquisitions			250,000,000
Chief Financial Officer [Member]
Sale of Stock, Price Per Share			$ 0.001
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures			60,000,000

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate	34.00%	34.00%
Operating Loss Carryforwards	$ 731,852
Income Tax Expense (Benefit)	$ 916,840	$ (113,932)
CHINA [Member]
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Percent	25.00%	25.00%
Luck Sky Shenzhen [Member]
Operating Profit	$ 963,727
Operating Loss Carryforwards		$ 6,283
Income Tax Expense (Benefit)	$ 239,383
Sanhe [Member]
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Percent	25.00%
Operating Profit	$ 849,964

COMMITMENTS, CONTINGENCIES, R36

COMMITMENTS, CONTINGENCIES, RISKS AND UNCERTAINTIES (Narrative) (Details) - USD ($)	1 Months Ended		12 Months Ended
	Jul. 24, 2015	Sep. 23, 2013	Jul. 31, 2015	Jul. 31, 2014
Capital Lease Obligations			$ 17,697,627	$ 27,777,872
Operating Leases, Rent Expense, Net			$ 344,736	$ 89,760
Stock Issued During Period, Shares, Restricted Stock Award, Gross		67,000,000
Sale of Stock, Price Per Share		$ 0.001
Stock Issued During Period, Value, Restricted Stock Award, Gross		$ 67,000
Earnings Per Share, Diluted			$ 0
Chief Financial Officer [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Gross		60,000,000
Sale of Stock, Price Per Share		$ 0.001
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures		60,000,000
Non-Related Parties [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Gross		7,000,000
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited	7,000,000

Schedule of Variable Interest E

Schedule of Variable Interest Entities (Details) - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Total assets	$ 20,948,502	$ 26,927,076
Total liabilities	11,457,633	17,610,720
Net loss	$ (1,206,494)	$ (455,727)

Schedule of Useful Lives of Pro

Schedule of Useful Lives of Property, Plant and Equipment (Details)	12 Months Ended
	Jul. 31, 2015
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	5 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	10 years
Computer And Office Equipment [Member]
Property, Plant and Equipment, Useful Life	3 years
Vehicles [Member]
Property, Plant and Equipment, Useful Life	5 years
Assets Held under Capital Leases [Member]
Property, Plant and Equipment, Useful Life	20 years

Inventories (Details)

Inventories (Details) - USD ($)	Jul. 31, 2015	Jul. 31, 2014
Raw materials	$ 365,248	$ 115,839
Accessory parts	848,887	635,708
Work in process	249,721	391,179
Total	$ 1,463,856	$ 1,142,726

Property, Plant and Equipment40

Property, Plant and Equipment (Details) - USD ($)	Jul. 31, 2015	Jul. 31, 2014
Total property, plant and equipment	$ 8,165,296	$ 6,851,953
Less: accumulated depreciation	(485,973)	(72,697)
Total	7,679,323	6,779,256
Machinery and Equipment [Member]
Total property, plant and equipment	5,275,080	3,997,506
Computer And Office Equipment [Member]
Total property, plant and equipment	56,558	59,316
Vehicles [Member]
Total property, plant and equipment	74,111	38,558
Assets Held under Capital Leases [Member]
Total property, plant and equipment	$ 2,759,547	$ 2,756,573

Schedule of Future Minimum Leas

Schedule of Future Minimum Lease Payments for Capital Leases (Details)	Jul. 31, 2015USD ($)
Year ending July 31, 2016	$ 210,397
Year ending July 31, 2017	210,397
Year ending July 31, 2018	210,397
Year ending July 31, 2019	210,397
Year ending July 31, 2020	210,397
Later years	4,996,921
Total minimum lease payments	6,048,906
Less: Amount representing interest	(3,327,865)
Total	$ 2,721,041

Billings in Excess of Costs (De

Billings in Excess of Costs (Details) - USD ($)	Jul. 31, 2015	Jul. 31, 2014
Costs incurred on uncompleted contracts	$ 2,033,840	$ 7,863,873
Billings to date	(5,523,616)	(11,710,958)
Billings in Excess of Cost	(3,489,776)	(3,847,085)
Included in the accompanying balance sheets as follows:
Costs in excess of billings on uncompleted contracts	0	0
Billings on uncompleted contracts in excess of costs	(3,489,776)	(3,847,085)
Billings in Excess of Cost, Current	$ (3,489,776)	$ (3,847,085)

Related Party Transactions (Det

Related Party Transactions (Details)	12 Months Ended
	Jul. 31, 2015USD ($)	Jul. 31, 2014USD ($)	Apr. 25, 2015USD ($)	Apr. 25, 2015CNY (¥)
Total	$ 1,056,568	$ 3,080,147
LuckSky Group [Member]
Rental fees	166,443	33,253
Borrowings	0	1,242,198
Sanhe Dong Yi Glass Machine Company Limited [Member]
Rental fees (Capital lease interest payable)	262,996	52,542
Borrowings	0	160,865
Kelitai Air Powered Machinery Co Ltd [Member]
Payments to Acquire Productive Assets	0	1,235,667
Borrowings			$ 507,917	¥ 3,150,000
Prepaid expenses on behalf of the company	0	1,510
Zhou Deng Rong [Member]
Prepaid expenses on behalf of the company	$ 627,129	$ 354,112

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Jul. 31, 2015	Jul. 31, 2014
Net operating losses	$ 78,278	$ 170,552
Total deferred tax assets	78,278	170,552
Less: valuation allowance	78,278	170,552
Deferred tax assets, net	0	0
Subsidiaries in PRC [Member]
Net operating losses	0	111,844
Total deferred tax assets	0	111,844
Less: valuation allowance	0	0
Deferred tax assets, net	0	111,844
Timing differences of revenue recognition	83,101	0
Total deferred tax liabilities	$ 83,101	$ 0

Schedule of Components of Incom

Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Current tax expense	$ 833,452	$ 0
Deferred tax expense	83,388	0
Benefits of operating loss carryforwards	0	(113,932)
Income Tax Expense (Benefit)	$ 916,840	$ (113,932)

Schedule of Effective Income Ta

Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate	34.00%	34.00%
Less: Valuation Allowance	45.44%	59.67%
Nondeductible/nontaxable items	29.40%	0.00%
Tax expense (benefit)	57.96%	14.33%
CHINA [Member]
Statutory Tax Rate	25.00%	25.00%
HONG KONG [Member]
Statutory Tax Rate	15.00%	15.00%

Schedule of Effective Income 47

Schedule of Effective Income Tax Expense Reconciliation (Details) - USD ($)	12 Months Ended
	Jul. 31, 2015	Jul. 31, 2014
Statutory U.S. tax rate	$ (78,278)	$ (170,552)
Less: Valuation Allowance	464,966	171,227
Nondeductible/nontaxable items	78,530	0
Income Tax Expense (Benefit)	916,840	(113,932)
CHINA [Member]
Statutory Tax Rate	451,874	(113,932)
HONG KONG [Member]
Statutory Tax Rate	$ (252)	$ (675)

Commitments, Contingencies, R48

Commitments, Contingencies, Risks and Uncertainties (Details)	Jul. 31, 2015USD ($)
Year ending July 31, 2016	$ 343,551
Year ending July 31, 2017	343,551
Year ending July 31, 2018	343,551
Year ending July 31, 2019	343,551
After 2,019	5,839,800
Total	$ 7,214,004

Uncategorized Items - goas-2015

Label	Element	Value
Stock Issued During Period Value Cash	goas_StockIssuedDuringPeriodValueCash	$ 25,000
Additional Paid-in Capital [Member]
Stock Issued During Period Value Cash	goas_StockIssuedDuringPeriodValueCash	$ 20,000
Common Stock [Member]
Stock Issued During Period Value Cash Shares	goas_StockIssuedDuringPeriodValueCashShares	5,000,000
Stock Issued During Period Value Cash	goas_StockIssuedDuringPeriodValueCash	$ 5,000
Deficit Accumulated [Member]
Net income (loss)	us-gaap_NetIncomeLoss	$ (19,525)