XT Energy (XTEG) 10-Q/A 7 Jun 17 2017 Q2 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jan. 31, 2017	Mar. 01, 2017
Document Type	10-Q
Amendment Flag	true
Amendment Description	Xiangtian (USA) Air Power Co., Ltd. (together with its subsidiaries, the “Company” sometimes referred to as “we”, “us” or “our”) is filing this amendment (this “Amendment” or “Form 10-Q/A”) to its Quarterly Report on Form 10-Q for the quarterly period ended January 31, 2017, originally filed on March 13, 2017 (the “Original Form 10-Q”). For the convenience of the reader, this report on Form 10-Q/A restates in its entirety, as amended, our Original Form 10-Q. This report on Form 10- Q/A is presented as of the filing date of the Original Form 10-Q and does not reflect events occurring subsequent to the date of the Original Form 10-Q.
Document Period End Date	Jan. 31, 2017
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	Accelerated Filer
Entity Common Stock, Shares Outstanding		591,042,000
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jan. 31, 2017	Jul. 31, 2016
Current assets
Cash and cash equivalence	$ 69,714	$ 1,226,220
Accounts receivable	365,621	2,848,904
Other receivables	232,768	491,290
Advances to suppliers	6,141,839	4,594,299
Due from related parties	79,708	0
Inventory	2,470,555	2,080,853
Costs in excess of billings	1,622,410	710,652
Other current asset	467,212	126,395
Total current assets	11,449,827	12,078,613
Non-current assets
Property, plant and equipment, net	4,363,244	4,520,735
Deposit for property, plant and equipment	393,497	178,617
Total non-current assets	4,756,741	4,699,352
Total assets	16,206,568	16,777,965
Current liabilities
Accounts payable and accrued liabilities	3,696,693	4,851,630
Due to director	416,040	414,876
Due to shareholder	84,342	0
Due to related parties	2,165,588	1,716,734
Advance from customers	123,531	620,814
Deferred tax liabilities	34,949	107,609
Other payables	237,047	234,791
Income tax payable	327,535	329,177
Net Advance billings	1,932,729	0
Total current liabilities	9,018,454	8,275,631
Non-current liabilities
Total liabilities	9,018,454	8,275,631
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 shares issued and outstanding	591,042	591,042
Additional paid-in capital	9,716,675	9,713,675
Subscription receivable	(310,000)	(310,000)
Deficit accumulated	(1,784,876)	(812,935)
Accumulated other comprehensive gain	(1,024,727)	(679,448)
Total stockholders' equity	7,188,114	8,502,334
Total liabilities and stockholders' equity	$ 16,206,568	$ 16,777,965

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jan. 31, 2017	Jul. 31, 2016
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
Preferred stock, shares outstanding
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	591,042,000
Common stock, shares outstanding	591,042,000	591,042,000

Consolidated Statement of Opera

Consolidated Statement of Operations and Comprehensive Loss - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2017	Jan. 31, 2016	Jan. 31, 2017	Jan. 31, 2016
Revenue	$ 965,896	$ 2,510	$ 1,052,656	$ 69,120
Cost of sales	834,113	1,528	905,712	63,543
Gross profit	131,783	982	146,944	5,577
Operating expenses:
Selling expenses	5,163	4,837	18,190	9,347
General and administrative expenses	474,202	266,645	1,168,027	625,787
Total operating expenses	479,365	271,482	1,186,217	635,134
Loss from operations	(347,582)	(270,500)	(1,039,273)	(629,557)
Other (expense) income
Other (expenses) income Interest Expenses	347	0	1,038	0
Other expenses	1	0	(53)	0
Non-operating income	(80)	4,273	6,417	136,063
Exchange loss	0	10	0	(17,918)
Total other (expenses) income, net	268	4,283	7,402	118,145
Net loss before taxes	(347,314)	(266,217)	(1,031,871)	(511,412)
Income tax benefit	26,747	40,226	59,930	73,078
Net loss after taxes	(320,567)	(225,991)	(971,941)	(438,334)
Foreign currency translation adjustment	(145,422)	(408,549)	(345,279)	(572,052)
Comprehensive loss	$ (465,989)	$ (634,540)	$ (1,317,220)	$ (1,010,386)
Net loss per common share - basic and diluted	$ 0	$ 0	$ 0	$ 0
Weighted average number of common shares outstanding - basic and diluted	591,042,000	591,042,000	591,042,000	591,042,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Jan. 31, 2017	Jan. 31, 2016
Cash flows from operating activities:
Net loss	$ (971,941)	$ (438,334)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	200,697	134,770
Rent contributed by shareholders as paid-in capital	3,000	3,000
Gain on termination of capital lease	0	(130,960)
Changes in operating assets and liabilities:
Accounts receivable	2,547,156	505,689
Other receivables	444,105	(167,573)
Prepayment	(1,524,233)	(513,200)
Inventory	(2,072,414)	(129,984)
Due from related party	(80,859)	(52,634)
Other current asset	(344,492)	(246,180)
Accounts payable and accrued liabilities	(1,217,262)	(189,169)
Other payables and tax payables	(4,918)	(31,072)
Advance billings on contracts	2,229,693	589,415
Deferred tax liability	(74,767)	(83,388)
Net cash used in operating activities	(866,235)	(749,620)
Cash flows from investing activities:
Purchase of property and equipment	(18,436)	0
Loan made to related parties	(177,018)	17,110
Net cash provided by investing activities	(195,454)	17,110
Cash flows from financing activities:
Proceeds from/(Repayment of) advances from related parties	445,447	196,562
Advances from director	0	1,518
Advances from shareholders	0	250,000
Net cash provided by financing activities	445,447	448,080
Effect of exchange rate change on cash	(540,264)	(142,159)
Net change in cash and cash equivalents	(1,156,506)	(426,589)
Cash and cash equivalents - beginning of period	1,226,220	502,029
Cash and cash equivalents - end of period	$ 69,714	$ 75,440

NATURE OF OPERATIONS

NATURE OF OPERATIONS	6 Months Ended
	Jan. 31, 2017
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 (“Luck 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 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 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. Merger with LuckSky (Hong Kong) Shares Limited 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. Prior to the merger, HK Shares had no liabilities and nominal assets. On September 23, 2013, the Company issued 250,000,000 shares of common stock to the shareholders of HK Shares. Effectively on September 24, 2013, the shareholders of HK Shares accepted the shares from the Company and surrendered its control of HK Shares to the Company in exchange of 250,000,000 shares of HK Shares to be issued to its shareholders. On October 16, 2013, HK Shares completed the issuance of its 250,000,000 shares accordingly. Management cancelled HK Shares in October 2014. Acquisition of Sanhe City Lucksky Electrical Engineering Co., Ltd. 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 our issued and outstanding shares of common stock. Reincorporation in Nevada We reincorporated in Nevada effective October 31, 2016 as a result of a merger of Xiangtian (USA) Air Power Co., Ltd., a Delaware corporation, with its wholly-owned subsidiary, Xiangtian (USA) Air Power Co., Ltd., a Nevada corporation.

BASIS OF PRESENTATION AND SUMMA

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jan. 31, 2017
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. 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. Interim Financial Statements The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles (GAAP) applicable to interim financial information and the requirements of Form 10-Q and Rule 8-03 of Regulation S-X of the Securities and Exchange Commission. Accordingly, they do not include all of the information and disclosure required by accounting principles generally accepted in the United States of America for complete financial statements. Interim results are not necessarily indicative of results for a full year. In the opinion of management, all adjustments considered necessary for a fair presentation of the financial position and the results of operations and cash flows for the interim periods have been included. These interim financial statements should be read in conjunction with the audited financial statements for the year ended July 31, 2016, as not all disclosures required by generally accepted accounting principles for annual financial statements are presented. The interim financial statements follow the same accounting policies and methods of computations as the audited financial statements for the year ended July 31, 2016. These interim financial statements should be read in conjunction with the audited financial statements for the year ended July 31, 2016, as not all disclosures required by generally accepted accounting principles for annual financial statements are presented. The interim financial statements follow the same accounting policies and methods of computations as the audited financial statements for the year ended July 31, 2016. 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 net income or losses. Principle of Consolidation The consolidated financial statements include the accounts of the Company, its subsidiaries and VIE for which it 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 consolidate common control under the Company. 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. 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 January 31, 2017 and July 31, 2016 and for the three months ended January 31, 2017 and 2016, respectively: January 31, July 31, 2016 2017 (Unaudited) Total assets $ 15,906,505 $ 16,566,891 Total liabilities 8,343,569 7,944,737 For the six For the six months months Ended ended January 31, January 2017 31, 2016 (Unaudited) (Unaudited) Net loss $ 769,631 $ 223,651 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 includes 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 January 31, 2017 and July 31, 2016. 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. 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 Revenue Recognition Sales of power generation system in conjunction of system installation are recognized under accounting for construction-type contracts, based on the nature of the contract 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. Percentage-of Completion Method For contracts with long duration and it is practical to make reasonable estimate, percentage-of completion method is used. Revenue is recognized based on the percentage of total income. The percentage is based on incurred costs to date bearing to estimate total cost after giving effect to estimates of cost to complete based on most recent information. 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. 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 6.8768 and 6.6371 as of January 31, 2017 and July 31, 2016, 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 6.7790 and 6.4054 for the six months ended January 31, 2017 and January 31, 2016. 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 subsidiaries in Hong Kong, PRC, the Company’s assets and liabilities are expressed in US$ at the exchange rate on the balance sheet date, which is 7.7579 and 7.7588 as of January 31, 2017 and July 31, 2016, 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 7.7567 and 7.7555 the six months ended January 31, 2017 and January 31, 2016, 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 are 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 January 31, 2017 or January 31, 2016. 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 August 2014, the Financial Accounting Standards Board issued ASU No. 2014-15, Presentation of Financial Statements— Going Concern (Subtopic 205-40). This standard is intended to define management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern and to provide related footnote disclosures. The amendments contained in this ASU apply to all companies and not-for-profit organizations. 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 impact on the Company’s consolidated results of operations and financial condition. 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.

GOING CONCERN

GOING CONCERN	6 Months Ended
	Jan. 31, 2017
GOING CONCERN [Text Block]	NOTE 3 - GOING CONCERN The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. The Company has incurred losses since its inception resulting in an accumulated deficit of $1,784,876 as of January 31, 2017 and further losses are anticipated in the development of its business raising substantial doubt about the Company’s ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These consolidated financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company expects to finance operations primarily through cash flow from revenue and capital contributions from principal shareholders. In the event that we require additional funding to finance the growth of the Company’s current and expected future operations as well as to achieve our strategic objectives, our principal shareholders have indicated the intent and ability to provide additional equity financing. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s continuation as a going concern is dependent on our ability to meet obligations as they become due and to obtain additional equity or alternative financing required to fund operations until sufficient sources of recurring revenues can be generated. There can be no assurance that the Company will be successful in its plans described above or in attracting equity or alternative financing on acceptable terms, or if at all. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

INVENTORIES

INVENTORIES	6 Months Ended
	Jan. 31, 2017
INVENTORIES [Text Block]	NOTE 4 – INVENTORIES Inventories consist of the following: January 31, July 31, 2017 2016 (Unaudited) Raw materials $ 1,320,506 $ 1,151,708 Accessory parts 896,758 929,145 Contracts work in progress 253,291 - Total $ 2,470,555 $ 2,080,853

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	6 Months Ended
	Jan. 31, 2017
PROPERTY, PLANT AND EQUIPMENT [Text Block]	NOTE 5 - PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consist of the following: January 31, July 31, 2017 2016 (Unaudited) Machinery equipment $ 4,910,104 $ 4,951,227 Computer and office equipment 64,771 53,933 Vehicle 66,922 69,339 Total property, plant and equipment 5,041,797 5,074,499 Less: accumulated depreciation (678,553 ) (553,764 ) Total $ 4,363,244 $ 4,520,735 Total depreciation expenses for the six months ended January 31, 2017 and 2016 were $200,697 and $134,770, respectively. Depreciation relating to Contract work in progress for the six months ended January 31, 2017 and 2016 were $2,803 and $122,430, respectively, and depreciation relating to general and administrative expenses for the six months ended January 31, 2017 and 2016 were $197,894 and $12,340, respectively.

BILLINGS IN EXCESS OF COSTS

BILLINGS IN EXCESS OF COSTS	6 Months Ended
	Jan. 31, 2017
BILLINGS IN EXCESS OF COSTS [Text Block]	NOTE 6 – BILLINGS IN EXCESS OF COSTS Billings in excess of costs consist of the following: January 31, July 31, 2016 2017 (Unaudited) Costs incurred on uncompleted contracts $ 2,535,482 $ 853,787 Billings to date (2,845,800 ) (143,135 ) $ (310,318 ) $ 710,652 Included in the accompanying balance sheets as follows: Costs in excess of billings on uncompleted contracts $ 1,622,410 $ 710,652 Billings on uncompleted contracts in excess of costs (1,932,729 ) - $ (310,319 ) $ 710,652

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jan. 31, 2017
RELATED PARTY TRANSACTIONS [Text Block]	NOTE 7 - RELATED PARTY TRANSACTIONS 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. Construction Project On April 25, 2014, Sanhe entered into a construction project agreement with Xianning Lucksky Aerodynamic Electricity Ltd (“Xianning Lucksky”). As of July 31, 2016, the project was completed and $8,705,527 of revenue and $7,752,526 of cost of sales were recognized. On July 26, 2016, Sanhe entered into a construction project agreement of 3MW PV panel installations with Xianning Lucksky. As of July 31, 2016, the project was not started. As of January 31, 2017, the accumulated cost on the construction project was $661,217 and the accumulated billing was $2,329,572. On July 26, 2016, Sanhe entered into a construction project agreement of 4MW PV panel installations with Xianning Lucksky. As of January 31, 2017, the accumulated cost on the construction project was $26,459 and the accumulated billing was $290,833. On July 7, July 28 and August 5, 2016, Sanhe entered into three construction project agreements for 93KW, 365KW and 75KW PV panel installations with Sanhe Liguang Kelitai Equipment Ltd (“Sanhe Keilitai”)., Sanhe Keilitai is majority ( 95%) owned by Zhou Jian, our Chairman of the Board. As of January 31, 2017, the accumulated costs on the construction projects were $32,719, $69,106 and $50,441 and the accumulated billings were $18,144, $69,106 and $0 respectively. Due from related parties Sanhe has been working on a construction project for Xianning Lucksky, which agreed to reimburse Sanhe for the cost of the project. The accumulated cost on the construction project was $79,708 and $0 as of January 31, 2017 and July 31, 2016. Due to related parties 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 $102,855 (RMB697,248) per year and the dormitory is leased for a rent of $19,118 (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. As of January 31, 2017 and July 31, 2016, the lease payables to LuckSky Group were $330,653 and $280,304, respectively. Until August 1, 2015, Sanhe leased 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 was used by Sanhe to demonstrate its products but the facility was 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 was RMB1, 306,500 per year. As of January 31, 2017 and July 31, 2016, the rental fee accrued but unpaid under the leases from LuckSky Group and Sanhe Dong Yi were $237,483 and $246,060, respectively. On August 1, 2015, the two parties terminated the finance leasing. As the Company no longer needs the factory and office, the assets were returned to the lessor effective August 1, 2015. On July 27, 2016, Xianning Xiangtian Air Energy Electric Co., Ltd. (“Xianning Xiangtian”), the wholly-owned subsidiary of the Company, entered into a rental agreement with Xianning Lucksky. The space in the factory being leased is 4628 square meters. The factory space is leased for a rent of $81,924 (RMB555,360) per year. The lease expires on July 31, 2018 and is subject to renewal with a prior one-month written notice. On January 26, 2017, Xianning Lucksky lent $21,812 to Xianning Xiangtian. The Company used the funds for its operations. These advances are due on demand, unsecured and non-interest bearing. From November 2016, Xianning Lucksky prepaid $18,880 expenses for Xianning Xiangtian. From time to time, Mr. Zhou Deng Rong prepaid some expenses for the Company. As of January 31, 2017 and July 31, 2016, amounts due to related parties were as follows: January 31, 2017 July 31, 2016 (Unaudited) Rental fees: LuckSky Group 330,653 280,304 Sanhe Dong Yi (Capital lease payable) 237,483 246,060 Xianning Lucksky 40,379 - Prepaid expenses on behalf of the company: Zhou Deng Rong 1,516,381 1,190,370 Xianning Lucksky 18,880 - Borrowings: Xianning Lucksky $ 21,812 $ - Total $ 2,165,588 $ 1,716,734 Due to Directors From time to time, the Company receives advances from its directors. As of January 31, 2017 and July 31, 2016, the Company received $416,040 and $414,876, respectively. The Company used the funds for its operations. These advances are due on demand, unsecured and non-interest bearing. Due to Shareholders From time to time, the Company receives advances from its shareholder, Zhou Dengrong. As of January 31, 2017 and July 31, 2016, the Company received $84,342 and $0, 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	6 Months Ended
	Jan. 31, 2017
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 $108,402 and $92,134 as of January 31, 2017 and July 31, 2016, respectively.

STATUTORY RESERVE

STATUTORY RESERVE	6 Months Ended
	Jan. 31, 2017
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	6 Months Ended
	Jan. 31, 2017
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 these shares are s thought to be of minimal value to the Company at the time of issuance, therefore the par value is thought to match the assumed book value 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 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 shares 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	6 Months Ended
	Jan. 31, 2017
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 January 31, 2017 and July 31, 2016 as follows: January 31, July 31, 2016 2017 (Unaudited) Deferred tax assets: Net operating losses $ 328,276 $ 228,278 Total deferred tax assets 328,276 228,278 Less: valuation allowance (328,276 ) (228,278 ) Deferred tax assets, net $ - $ - As of January 31, 2017, for U.S. federal income tax reporting purposes, the Company has approximately $965,518 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 January 31, 2017, 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 For the six months ended January 31, 2017 and 2016, Luck Sky Shenzhen had $41,919 and $1,111 in net profit, $10,480 and $278 income tax was accrued accordingly. 2) Sanhe For the six months ended January 31, 2017, Sanhe had $840,040 in net loss. 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 January 31, 2017 and July 31, 2016 as follows: January 31, July 31, 2016 2017 (Unaudited) Deferred tax assets: Net operating losses $ - $ - Total deferred tax assets - - Less: valuation allowance - - Deferred tax assets, net $ - $ - Deferred tax liabilities: Timing differences of revenue recognition $ 34,949 $ 107,609 Total deferred tax liabilities 34,949 107,609 Significant components of income tax expense for the six months ended January 31, 2017 and 2016 For the six For the six months months Ended ended January 31, January 1, 2017 2016 (Unaudited) (Unaudited) Current tax expense $ 9,974 $ 7,485 Deferred tax expense (69,904 ) (80,563 ) Tax expense (benefit) $ (59,930 ) $ (73,078 ) Reconciliation of Effective Income Tax Rate For the Six For the Six months months ended ended January 31, January 31, 2017 2017 (Unaudited) (Unaudited) 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% Permanent Difference ( 3.24% ) 18.14% Less: Valuation Allowance ( 71.73% ) ( 30.05% ) Deferred Tax 6.77% ( 32.56% ) Tax expense (benefit) 5.8% 29.54%

COMMITMENTS, CONTINGENCIES, RIS

COMMITMENTS, CONTINGENCIES, RISKS AND UNCERTAINTIES	6 Months Ended
	Jan. 31, 2017
COMMITMENTS, CONTINGENCIES, RISKS AND UNCERTAINTIES [Text Block]	NOTE 12. COMMITMENTS, CONTINGENCIES, RISKS AND UNCERTAINTIES Capital Commitments The capital commitments are mainly related to the future payments to suppliers. As of January 31, 2017 and July 31, 2016, the Company has a capital commitment of $17,258,529 and $9,247,569, respectively. The increase of capital commitments was caused by the increase of principal projects from 13 to 21. Funds will be generated from the customers in line with the projects' construction progress, and will be used to pay for our capital commitments. Operation Commitments The total future minimum lease payments under the non-cancellable operating lease with respect to the office and the dormitory as of January 31, 2017 are payable as follows: Year ending July 31, 2017 100,498 Year ending July 31, 2018 200,996 Year ending July 31, 2019 120,237 Year ending July 31, 2020 120,237 After 2020 450,890 Total $ 992,858 Rental expense of the Company for the six months ended January 31, 2017 and 2016 were $101,948 and $64,543, 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 canceled. 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)	6 Months Ended
	Jan. 31, 2017
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.
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.
Interim Financial Statements [Policy Text Block]	Interim Financial Statements The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles (GAAP) applicable to interim financial information and the requirements of Form 10-Q and Rule 8-03 of Regulation S-X of the Securities and Exchange Commission. Accordingly, they do not include all of the information and disclosure required by accounting principles generally accepted in the United States of America for complete financial statements. Interim results are not necessarily indicative of results for a full year. In the opinion of management, all adjustments considered necessary for a fair presentation of the financial position and the results of operations and cash flows for the interim periods have been included. These interim financial statements should be read in conjunction with the audited financial statements for the year ended July 31, 2016, as not all disclosures required by generally accepted accounting principles for annual financial statements are presented. The interim financial statements follow the same accounting policies and methods of computations as the audited financial statements for the year ended July 31, 2016. These interim financial statements should be read in conjunction with the audited financial statements for the year ended July 31, 2016, as not all disclosures required by generally accepted accounting principles for annual financial statements are presented. The interim financial statements follow the same accounting policies and methods of computations as the audited financial statements for the year ended July 31, 2016.
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 net income or losses.
Principle of Consolidation [Policy Text Block]	Principle of Consolidation The consolidated financial statements include the accounts of the Company, its subsidiaries and VIE for which it 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 consolidate common control under the Company. 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. 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 January 31, 2017 and July 31, 2016 and for the three months ended January 31, 2017 and 2016, respectively: January 31, July 31, 2016 2017 (Unaudited) Total assets $ 15,906,505 $ 16,566,891 Total liabilities 8,343,569 7,944,737 For the six For the six months months Ended ended January 31, January 2017 31, 2016 (Unaudited) (Unaudited) Net loss $ 769,631 $ 223,651
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 includes 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 January 31, 2017 and July 31, 2016.
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.
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
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, based on the nature of the contract 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. Percentage-of Completion Method For contracts with long duration and it is practical to make reasonable estimate, percentage-of completion method is used. Revenue is recognized based on the percentage of total income. The percentage is based on incurred costs to date bearing to estimate total cost after giving effect to estimates of cost to complete based on most recent information. 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.
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 6.8768 and 6.6371 as of January 31, 2017 and July 31, 2016, 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 6.7790 and 6.4054 for the six months ended January 31, 2017 and January 31, 2016. 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 subsidiaries in Hong Kong, PRC, the Company’s assets and liabilities are expressed in US$ at the exchange rate on the balance sheet date, which is 7.7579 and 7.7588 as of January 31, 2017 and July 31, 2016, 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 7.7567 and 7.7555 the six months ended January 31, 2017 and January 31, 2016, 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 are 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 January 31, 2017 or January 31, 2016.
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 August 2014, the Financial Accounting Standards Board issued ASU No. 2014-15, Presentation of Financial Statements— Going Concern (Subtopic 205-40). This standard is intended to define management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern and to provide related footnote disclosures. The amendments contained in this ASU apply to all companies and not-for-profit organizations. 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 impact on the Company’s consolidated results of operations and financial condition. 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 SUM19

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jan. 31, 2017
Schedule of Variable Interest Entities [Table Text Block]	January 31, July 31, 2016 2017 (Unaudited) Total assets $ 15,906,505 $ 16,566,891 Total liabilities 8,343,569 7,944,737 For the six For the six months months Ended ended January 31, January 2017 31, 2016 (Unaudited) (Unaudited) Net loss $ 769,631 $ 223,651
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)	6 Months Ended
	Jan. 31, 2017
Inventories [Table Text Block]	January 31, July 31, 2017 2016 (Unaudited) Raw materials $ 1,320,506 $ 1,151,708 Accessory parts 896,758 929,145 Contracts work in progress 253,291 - Total $ 2,470,555 $ 2,080,853

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	6 Months Ended
	Jan. 31, 2017
Property, Plant and Equipment [Table Text Block]	January 31, July 31, 2017 2016 (Unaudited) Machinery equipment $ 4,910,104 $ 4,951,227 Computer and office equipment 64,771 53,933 Vehicle 66,922 69,339 Total property, plant and equipment 5,041,797 5,074,499 Less: accumulated depreciation (678,553 ) (553,764 ) Total $ 4,363,244 $ 4,520,735

BILLINGS IN EXCESS OF COSTS (Ta

BILLINGS IN EXCESS OF COSTS (Tables)	6 Months Ended
	Jan. 31, 2017
Billings in Excess of Costs [Table Text Block]	January 31, July 31, 2016 2017 (Unaudited) Costs incurred on uncompleted contracts $ 2,535,482 $ 853,787 Billings to date (2,845,800 ) (143,135 ) $ (310,318 ) $ 710,652 Included in the accompanying balance sheets as follows: Costs in excess of billings on uncompleted contracts $ 1,622,410 $ 710,652 Billings on uncompleted contracts in excess of costs (1,932,729 ) - $ (310,319 ) $ 710,652

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jan. 31, 2017
Related Party Transactions [Table Text Block]	January 31, 2017 July 31, 2016 (Unaudited) Rental fees: LuckSky Group 330,653 280,304 Sanhe Dong Yi (Capital lease payable) 237,483 246,060 Xianning Lucksky 40,379 - Prepaid expenses on behalf of the company: Zhou Deng Rong 1,516,381 1,190,370 Xianning Lucksky 18,880 - Borrowings: Xianning Lucksky $ 21,812 $ - Total $ 2,165,588 $ 1,716,734

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Jan. 31, 2017
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	January 31, July 31, 2016 2017 (Unaudited) Deferred tax assets: Net operating losses $ 328,276 $ 228,278 Total deferred tax assets 328,276 228,278 Less: valuation allowance (328,276 ) (228,278 ) Deferred tax assets, net $ - $ -
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	For the six For the six months months Ended ended January 31, January 1, 2017 2016 (Unaudited) (Unaudited) Current tax expense $ 9,974 $ 7,485 Deferred tax expense (69,904 ) (80,563 ) Tax expense (benefit) $ (59,930 ) $ (73,078 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	For the Six For the Six months months ended ended January 31, January 31, 2017 2017 (Unaudited) (Unaudited) 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% Permanent Difference ( 3.24% ) 18.14% Less: Valuation Allowance ( 71.73% ) ( 30.05% ) Deferred Tax 6.77% ( 32.56% ) Tax expense (benefit) 5.8% 29.54%
Subsidiaries in PRC [Member]
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	January 31, July 31, 2016 2017 (Unaudited) Deferred tax assets: Net operating losses $ - $ - Total deferred tax assets - - Less: valuation allowance - - Deferred tax assets, net $ - $ - Deferred tax liabilities: Timing differences of revenue recognition $ 34,949 $ 107,609 Total deferred tax liabilities 34,949 107,609

COMMITMENTS, CONTINGENCIES, R25

COMMITMENTS, CONTINGENCIES, RISKS AND UNCERTAINTIES (Tables)	6 Months Ended
	Jan. 31, 2017
Commitments, Contingencies, Risks and Uncertainties [Table Text Block]	Year ending July 31, 2017 100,498 Year ending July 31, 2018 200,996 Year ending July 31, 2019 120,237 Year ending July 31, 2020 120,237 After 2020 450,890 Total $ 992,858

NATURE OF OPERATIONS (Narrative

NATURE OF OPERATIONS (Narrative) (Details) - USD ($)	1 Months Ended		6 Months Ended
	Jul. 25, 2014	Sep. 15, 2013	Jan. 31, 2017	Jul. 31, 2016	May 15, 2012
Shares issued			591,042,000	591,042,000
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
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 SUM27

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Narrative) (Details)	Jan. 31, 2017	Jul. 31, 2016	Jan. 31, 2016
Percentage of VAT, Proceeds Received from Customers	17.00%
Subsidiaries in PRC [Member]
Foreign Currency Exchange Rate, Translation	6.8768	6.6371
Foreign Currency Weighted Average Exchange Rate, Translation	6.7790		6.4054
Subsidiaries in Hong Kong [Member]
Foreign Currency Exchange Rate, Translation	7.7579	7.7588
Foreign Currency Weighted Average Exchange Rate, Translation	7.7567		7.7555

GOING CONCERN (Narrative) (Deta

GOING CONCERN (Narrative) (Details) - USD ($)	Jan. 31, 2017	Jul. 31, 2016
Accumulated deficit	$ 1,784,876	$ 812,935

PROPERTY, PLANT AND EQUIPMENT29

PROPERTY, PLANT AND EQUIPMENT (Narrative) (Details) - USD ($)	6 Months Ended
	Jan. 31, 2017	Jan. 31, 2016
Depreciation	$ 200,697	$ 134,770
General and Administrative Expense [Member]
Depreciation	197,894	12,340
Construction in Progress [Member]
Depreciation	$ 2,803	$ 122,430

RELATED PARTY TRANSACTIONS (Nar

RELATED PARTY TRANSACTIONS (Narrative) (Details)	6 Months Ended		12 Months Ended
	Jan. 31, 2017USD ($)	Jan. 31, 2017CNY (¥)	Jul. 31, 2016USD ($)	Jul. 31, 2015USD ($)
Due from Related Parties, Current	$ 79,708		$ 0
Due to Related Parties, Current	84,342		0
Rent Expense	81,924	¥ 555,360
93KW PV panel installations [Member]
Contract Receivable	18,144
Contract Revenue Cost	32,719
365KW PV panel installations [Member]
Contract Receivable	69,106
Contract Revenue Cost	69,106
75KW PV panel installations [Member]
Contract Receivable	0
Contract Revenue Cost	50,441
Xianning Lucksky Aerodynamic Electricity Ltd [Member]
Short-term Debt	21,812		0
Accrued Rent, Current	40,379		0
Prepaid expenses on behalf of the company	18,880		0
Kelitai Air Powered Machinery Co Ltd [Member] | Construction Loans [Member]
Due from Related Parties, Current	79,708		0
Directors [Member]
Due to Related Parties, Noncurrent	416,040		414,876
Luck Sky Hong Kong Aerodynamic Electricity Limited [Member]
Construction Revenue			8,705,527
Contract Revenue Cost				$ 7,752,526
Luck Sky Hong Kong Aerodynamic Electricity Limited [Member] | 3MW PV panel installations [Member]
Contract Receivable	2,329,572
Contract Revenue Cost	661,217
Luck Sky Hong Kong Aerodynamic Electricity Limited [Member] | 4MW PV panel installations [Member]
Contract Receivable	290,833
Contract Revenue Cost	$ 26,459
Sanhe Keilitai [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage	95.00%
Office And Factory [Member]
Rental Income, Nonoperating	$ 102,855	697,248
Office And Factory [Member] | Sanhe Dong Yi Glass Machine Company Limited [Member]
Payments for Rent | ¥		1,306,500
Accrued Rent, Current	237,483		$ 246,060
Dormitory [Member]
Rental Income, Nonoperating	$ 19,118	¥ 129,600

GOVERNMENT CONTRIBUTION PLAN (N

GOVERNMENT CONTRIBUTION PLAN (Narrative) (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jan. 31, 2017	Jul. 31, 2016
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 108,402	$ 92,134

STATUTORY RESERVE (Narrative) (

STATUTORY RESERVE (Narrative) (Details)	6 Months Ended
	Jan. 31, 2017
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 TRAN33

CAPITAL STOCK AND EQUITY TRANSACTIONS (Narrative) (Details) - USD ($)	1 Months Ended			12 Months Ended
	Jul. 24, 2015	Jul. 25, 2014	Sep. 23, 2013	Jul. 31, 2010	Jul. 31, 2009	Jan. 31, 2017	Jul. 31, 2016
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
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 ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2017	Jan. 31, 2016	Jan. 31, 2017	Jan. 31, 2016
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate			34.00%	34.00%
Operating Loss Carryforwards	$ 965,518		$ 965,518
Net income (loss) before taxes	(347,314)	$ (266,217)	(1,031,871)	$ (511,412)
Income Tax Expense (Benefit)	$ (26,747)	$ (40,226)	$ (59,930)	$ (73,078)
CHINA [Member]
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Percent			25.00%	25.00%
HONG KONG [Member]
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Percent			15.00%	15.00%
Luck Sky Shenzhen [Member]
Net income (loss) before taxes			$ 41,919	$ 1,111
Income Tax Expense (Benefit)			$ 10,480	$ 278
Sanhe [Member]
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Percent			25.00%
Net income (loss) before taxes			$ 840,040

COMMITMENTS, CONTINGENCIES, R35

COMMITMENTS, CONTINGENCIES, RISKS AND UNCERTAINTIES (Narrative) (Details) - USD ($)	1 Months Ended		6 Months Ended
	Jul. 24, 2015	Sep. 23, 2013	Jan. 31, 2017	Jan. 31, 2016	Jul. 31, 2016
Capital Lease Obligations			$ 17,258,529		$ 9,247,569
Operating Leases, Rent Expense, Net			$ 101,948	$ 64,543
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 ($)	6 Months Ended
	Jan. 31, 2017	Jan. 31, 2016	Jul. 31, 2016
Total assets	$ 15,906,505		$ 16,566,891
Total liabilities	8,343,569		$ 7,944,737
Net loss	$ 769,631	$ 223,651

Schedule of Useful Lives of Pro

Schedule of Useful Lives of Property, Plant and Equipment (Details)	6 Months Ended
	Jan. 31, 2017
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
Property under capital lease [Member]
Property, Plant and Equipment, Useful Life	20 years

Inventories (Details)

Inventories (Details) - USD ($)	Jan. 31, 2017	Jul. 31, 2016
Raw materials	$ 1,320,506	$ 1,151,708
Accessory parts	896,758	929,145
Work in process	253,291	0
Total	$ 2,470,555	$ 2,080,853

Property, Plant and Equipment39

Property, Plant and Equipment (Details) - USD ($)	Jan. 31, 2017	Jul. 31, 2016
Total property, plant and equipment	$ 5,041,797	$ 5,074,499
Less: accumulated depreciation	(678,553)	(553,764)
Total	4,363,244	4,520,735
Machinery and Equipment [Member]
Total property, plant and equipment	4,910,104	4,951,227
Computer And Office Equipment [Member]
Total property, plant and equipment	64,771	53,933
Vehicles [Member]
Total property, plant and equipment	$ 66,922	$ 69,339

Billings in Excess of Costs (De

Billings in Excess of Costs (Details) - USD ($)	Jan. 31, 2017	Jul. 31, 2016
Costs incurred on uncompleted contracts	$ 2,535,482	$ 853,787
Billings to date	(2,845,800)	(143,135)
Costs in Excess of Billing	(310,318)	710,652
Included in the accompanying balance sheets as follows:
Costs in excess of billings on uncompleted contracts	1,622,410	710,652
Billings on uncompleted contracts in excess of costs	$ (1,932,729)	$ 0

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jan. 31, 2017	Jul. 31, 2016
Total	$ 2,165,588	$ 1,716,734
LuckSky Group [Member]
Rental fees	330,653	280,304
Sanhe Dong Yi Glass Machine Company Limited [Member]
Rental fees (Capital lease interest payable)	237,483	246,060
Zhou Deng Rong [Member]
Prepaid expenses on behalf of the company	1,516,381	1,190,370
Xianning Lucksky Aerodynamic Electricity Ltd [Member]
Rental fees	40,379	0
Prepaid expenses on behalf of the company	18,880	0
Borrowings	$ 21,812	$ 0

Schedule of Deferred Tax Assets

Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Jan. 31, 2017	Jul. 31, 2016
Net operating losses	$ 328,276	$ 228,278
Total deferred tax assets	328,276	228,278
Less: valuation allowance	(328,276)	(228,278)
Deferred tax assets, net	0	0
Subsidiaries in PRC [Member]
Net operating losses	0	0
Total deferred tax assets	0	0
Less: valuation allowance	0	0
Deferred tax assets, net	0	0
Timing differences of revenue recognition	34,949	107,609
Total deferred tax liabilities	$ 34,949	$ 107,609

Schedule of Components of Incom

Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2017	Jan. 31, 2016	Jan. 31, 2017	Jan. 31, 2016
Current tax expense			$ 9,974	$ 7,485
Deferred tax expense			(69,904)	(80,563)
Income Tax Expense (Benefit)	$ (26,747)	$ (40,226)	$ (59,930)	$ (73,078)

Schedule of Effective Income Ta

Schedule of Effective Income Tax Rate Reconciliation (Details)	6 Months Ended
	Jan. 31, 2017	Jan. 31, 2016
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate	34.00%	34.00%
Permanent Difference	3.24%	18.14%
Less: Valuation Allowance	71.73%	30.05%
Deferred Tax	6.77%	32.56%
Tax expense (benefit)	5.80%	29.54%
CHINA [Member]
Statutory Tax Rate	25.00%	25.00%
HONG KONG [Member]
Statutory Tax Rate	15.00%	15.00%

Commitments, Contingencies, R45

Commitments, Contingencies, Risks and Uncertainties (Details)	Jan. 31, 2017USD ($)
Year ending July 31, 2017	$ 100,498
Year ending July 31, 2018	200,996
Year ending July 31, 2019	120,237
Year ending July 31, 2020	120,237
After 2,020	450,890
Total	$ 992,858