XT Energy (XTEG) 10-K/A 12 Nov 14 2013 FY Annual report (amended) Financial data

Document_And_Entity_Informatio

Document And Entity Information (USD $)	12 Months Ended
	Jul. 31, 2013	Jan. 31, 2013
Document Information [Line Items]	'	'
Entity Registrant Name	'XIANGTIAN (USA) AIR POWER CO., LTD.	'
Document Type	'10-K	'
Document Period End Date	31-Jul-13	'
Amendment Flag	'true	'
Entity Central Index Key	'0001472468	'
Current Fiscal Year End Date	'--07-31	'
Entity Common Stock, Shares Outstanding	8,000,000	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Well-known Seasoned Issuer	'No	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'FY	'
Entity Public Float	'	$800,000
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-K/A”) to its Annual Report on Form 10-K for the year ended July 31, 2013, originally filed on October 29, 2013 and first amended on March 31, 2014 (the “Original Form 10-K”) to reflect the restatement of its consolidated financial statements for the fiscal year ended July 31, 2013, and for the period from September 2, 2008 (inception) to July 31, 2013, and related disclosures described below. The restatement of the Original Form 10-K reflected in this Amendment corrects errors principally related to our omission of a subsidiary in the consolidated financial statements. Concurrently with the filing of this Amendment, we are also filing an amendment to our Quarterly Report on Form 10-Q for the first three fiscal quarters in the fiscal year ended July 31, 2014 (the “10-Q Amendments”) to reflect the restatement of our consolidated financial statements as of and for these three fiscal quarters, which reflects the correction of the same type of error with respect to such period. The items amended in the Original Form 10-K are as listed in “Items Amended by this Filing” below, as a result of the restatement of our financial statements. Other disclosures in the Original Form 10-K remain unchanged. Subsequent material changes with respect to the Company are disclosed in filings for subsequent quarterly periods and material events, including the 10-Q Amendments and reports on Form 8-K.	'

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Jul. 31, 2013	Jul. 31, 2012
Current assets	'	'
Cash	$4,430	$97
Prepaid expense	0	36,463
Total assets	4,430	36,560
Current liabilities	'	'
Accounts payable and accrued liabilities	1,500	1,755
Advances from related parties	94,530	51,273
Amount due to director	1,838	0
Total liabilities	97,868	53,028
Commitments and contingencies	'	'
STOCKHOLDERS’ DEFICIT	'	'
Preferred stock: $0.001 par value, 100,000,000 shares authorized, none issued and outstanding	0	0
Common stock: $0.001 par value, 100,000,000 shares authorized, 8,000,000 shares issued and outstanding	8,000	8,000
Additional paid-in capital	74,960	68,960
Deficit accumulated during the development stage	-176,398	-93,428
Total stockholders’ deficit	-93,438	-16,468
Total liabilities and stockholders’ deficit	$4,430	$36,560

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Jul. 31, 2013	Jul. 31, 2012
Preferred stock, par value (in dollars per share)	$0.00	$0.00
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)	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	8,000,000	8,000,000
Common stock, shares outstanding	8,000,000	8,000,000

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended		59 Months Ended
	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2013
Operating expenses:	'	'	'
General and administrative	$82,970	$30,551	$172,299
Loss from continuing operations	-82,970	-30,551	-172,299
Discontinued operations (net of taxes):	'	'	'
Loss from discontinued operations	0	-393	-4,099
Net loss	($82,970)	($30,944)	($176,398)
Net loss per common share - basic and diluted	'	'	'
Continuing operations	$0	$0	$0
Discontinued operations	$0	$0	$0
Total (in dollars per share)	$0	$0	$0
Weighted average number of common shares outstanding - basic and diluted (in shares)	8,000,000	8,000,000	'

Consolidated_Statement_of_Stoc

Consolidated Statement of Stockholders' Equity (Deficit) (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Deficit Accumulated Development Stage [Member]
Balances , amount at Sep. 01, 2008	$0	$0	$0	$0
Balances, shares at Sep. 01, 2008	'	0	'	'
Common stock issued for cash, value	25,000	5,000	20,000	0
Common stock issued for cash, shares	'	5,000,000	'	'
Net loss	-19,525	0	0	-19,525
Balances, amount at Jul. 31, 2009	5,475	5,000	20,000	-19,525
Balances, shares at Jul. 31, 2009	'	5,000,000	'	'
Common stock issued for cash, value	30,000	3,000	27,000	0
Common stock issued for cash, shares	'	3,000,000	'	'
Net loss	-24,141	0	0	-24,141
Balances, amount at Jul. 31, 2010	11,334	8,000	47,000	-43,666
Balances, shares at Jul. 31, 2010	'	8,000,000	'	'
Net loss	-18,818	0	0	-18,818
Balances, amount at Jul. 31, 2011	-7,484	8,000	47,000	-62,484
Balances, shares at Jul. 31, 2011	'	8,000,000	'	'
Sale of Goa Excursion	20,460	0	20,460	0
Donated rent	1,500	0	1,500	0
Net loss	-30,944	0	0	-30,944
Balances, amount at Jul. 31, 2012	-16,468	8,000	68,960	-93,428
Balances, shares at Jul. 31, 2012	'	8,000,000	'	'
Donated rent	6,000	0	6,000	0
Net loss	-82,970	0	0	-82,970
Balances, amount at Jul. 31, 2013	($93,438)	$8,000	$74,960	($176,398)
Balances, shares at Jul. 31, 2013	'	8,000,000	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended		59 Months Ended
	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2013
Cash flows from operating activities:	'	'	'
Net loss	($82,970)	($30,944)	($176,398)
Net loss from discontinued operations	0	393	4,099
Net loss from continuing operations, net of income taxes	-82,970	-30,551	-172,299
Adjustments to reconcile net loss to net cash used in operating activities:	'	'	'
Donated rent	6,000	1,500	7,500
Changes in operating assets and liabilities:	'	'	'
Prepaid expense	36,463	-36,463	0
Accounts payable and accrued liabilities	-255	12,957	17,862
Net cash provided by (used in) operating activities	-40,762	-52,557	-146,937
Cash flows from financing activities:	'	'	'
Proceeds from issuances of common stock	0	0	55,000
Advances from related parties	43,258	52,370	94,530
Amount due to director	1,837	0	1,837
Net cash provided by financing activities	45,095	52,370	151,367
Net change in cash	4,333	-187	4,430
Cash - beginning of period from continued operations	97	284	0
Cash - end of period from continued operations	4,430	97	4,430
Discontinued operations:	'	'	'
Net cash used in operating activities	0	-1,527	-10,393
Net cash provided by financing activities	0	393	10,393
Net change in cash from discontinued operations	0	-1,134	0
Cash - beginning of period from discontinued operations	0	1,134	0
Cash - end of period from discontinued operations	0	0	0
Supplemental cash flows information:	'	'	'
Cash paid for interest	0	0	0
Cash paid for income tax	0	0	0
Non-cash investing and financing transactions:	'	'	'
Debt forgiveness from sale of Goa Excursion	$0	$20,460	$20,460

NATURE_OF_OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Jul. 31, 2013
NATURE OF OPERATIONS	'
NATURE OF OPERATIONS	'
	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 June 26, 2013, Luck Sky Holdings Limited was incorporated as a BVI Business Company in the British Virgin Islands, with 100% of the shares being held by Xiangtian (USA) Air Power Co., Ltd. Luck Sky Holdings Limited is authorized to issue a maximum of 50,000 shares of a single class, each with a par value of USD1.00, of which none are held in the form of bearer shares.
	We are a development stage company as defined by ASC 915 and since our inception we have not generated consistent revenues and have incurred a cumulative net loss as reflected in the consolidated financial statements. We have minimal assets and have incurred losses since inception. Our limited start-up operations have consisted of the formation of our business plan and identification of our target market.  We plan to produce air power engine for bus, air power tower, and air power generator sets in fiscal 2013.

BASIS_OF_PRESENTATION_AND_SUMM

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Jul. 31, 2013
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	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.
	Consolidation
	The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Luck Sky Holdings Limited. All significant intercompany balances and transactions have been eliminated in consolidation.
	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.
	Discontinued Operations
	The Company sold out its Indian subsidiary, Goa Excursion, on May 1, 2012.   Goa Excursion has been reflected as discontinued operations for periods presented in the Company’s consolidated financial statements.  Accordingly, the revenues, costs, expenses, assets, and liabilities of the Goa Excursion have been reported separately in the consolidated statements of operations and consolidated balance sheets for all periods presented.  The results of discontinued operations do not reflect any allocation of the Company’s general and administrative expenses.
	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.
	General and Administrative Expense
	The expense was related to the business incorporation fee, and the payment was recorded as an amount due to entity director.
	Income Taxes
	A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. At July 31, 2013 and 2012, a full deferred tax asset valuation allowance has been provided and no deferred tax asset benefit has been recorded.
	Foreign Currency Translation
	The Company’s functional currency is United States (“U.S.”) dollars as substantially all of the Company’s 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.
	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, 2013 or 2012.
	Recent Accounting Pronouncements
	The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flows.

RESTATEMENT_OF_CONSOLIDATED_FI

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS	12 Months Ended
	Jul. 31, 2013
Accounting Changes and Error Corrections [Abstract]	'
RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS	'
	NOTE 3 – RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS
		For the Year Ended July 31, 2013
		Previously
		Reported		Adjustments		Restated
	Operating expenses:
	General and administrative	$	70,885	$	12,085	$	82,970
	Loss from continuing operations		-70,885		-12,085		-82,970
	Discontinued operations (net of taxes):
	Loss from discontinued operations		-
	Net loss	$	-70,885	$	-12,085	$	-82,970
	Net loss per common share - basic and diluted
	Continuing operations	$	-	$	-	$	-
	Discontinued operations		-		-		-
	Total	$	-	$	-	$	-
	Weighted average number of common shares outstanding - basic and diluted		8,000,000		8,000,000		8,000,000
		Period from September 2, 2008 (Inception) to July 31, 2013
		Previously
		Reported		Adjustments		Restated
	Operating expenses:
	General and administrative	$	160,214	$	12,085	$	172,299
	Loss from continuing operations		-160,214		-12,085		-172,299
	Discontinued operations (net of taxes):
	Loss from discontinued operations		-4,099		-		-4,099
	Net loss	$	-164,313	$	-12,085	$	-176,398
	Net loss per common share - basic and diluted
	Continuing operations	$	-	$	-	$	-
	Discontinued operations		-		-		-
	Total	$	-	$	-	$	-
	The effects of the restatement on the Company’s condensed consolidated balance sheet as of July 31, 2013 are as follows:
		As of July 31, 2013
		Previously
		Reported		Adjustments		Restated
	ASSETS
	Current assets
	Cash	$	4,430	$	-	$	4,430
	Prepaid expense		-		-		-
	Total assets		4,430		-		4,430
	LIABILITIES AND STOCKHOLDERS’ DEFICIT
	LIABILITIES
	Current liabilities
	Accounts payable and accrued liabilities	$	1,500	$	-	$	1,500
	Advances from related parties		84,283		10,247		94,530
	Amount due to director		-		1,838		1,838
	Total liabilities		85,783		12,085		97,868
	Commitments and contingencies
	STOCKHOLDERS’ DEFICIT
	Preferred stock: $0.001 par value, 100,000,000 shares authorized, none issued and outstanding
	Common stock: $0.001 par value, 100,000,000 shares authorized, 8,000,000 shares issued and outstanding		8,000	$	-	$	8,000
	Additional paid-in capital		74,960		-		74,960
	Deficit accumulated during the development stage		-164,313		-12,085		-176,398
	Total stockholders’ deficit		-81,353		-12,085		-93,438
	Total liabilities and stockholders’ deficit	$	4,430	$	-	$	4,430

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Jul. 31, 2013
GOING CONCERN	'
GOING CONCERN	'
	NOTE 4- 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 $176,398 as of July 31, 2013 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.
	Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or the private placement of the Company’s common stock.

DISCONTINUED_OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
	Jul. 31, 2013
DISCONTINUED OPERATIONS	'
DISCONTINUED OPERATIONS	'
	NOTE 5- DISCONTINUED OPERATIONS
	As discussed in Note 1, on May 1, 2012, the Company sold its Indian subsidiary, Goa Excursion, to IqbalBoga (a related party) for a total value of $10. As the result of this transaction, accounts payable of $20,460 was forgiven by the related party. The Company recorded $20,460 as additional paid-in capital.
	For the years ended July 31, 2013 and 2012, and the period from September 2, 2008 (inception) to July 31, 2013, the amounts reported in loss from discontinued operations comprised operating expenses of $0, $393 and $4,099, respectively.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Jul. 31, 2013
RELATED PARTY TRANSACTIONS	'
RELATED PARTY TRANSACTIONS	'
	NOTE 6- RELATED PARTY TRANSACTIONS
	From time to time, the Company receives advances from its related parties. During the years ended July 31, 2013 and 2012, the Company received $45,095 and $52,370, respectively, and used the funds for its operations. These advances are due on demand, unsecured and non-interest bearing.
	The Company neither owns nor leases any real or personal property. Since the completion of its merger in May 2012, the Company uses office space provided by a related party free of charge. During the year ended July 31, 2013 and 2012, the Company recognized $6,000 and $1,500 in donated rent expense as additional paid-in capital, respectively.

CAPITAL_STOCK_AND_EQUITY_TRANS

CAPITAL STOCK AND EQUITY TRANSACTIONS	12 Months Ended
	Jul. 31, 2013
CAPITAL STOCK AND EQUITY TRANSACTIONS	'
CAPITAL STOCK AND EQUITY TRANSACTIONS	'
	NOTE 7- CAPITAL STOCK AND EQUITY TRANSACTIONS
	Common Stock
	The total number of common shares authorized that may be issued by the Company is 100,000,000 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.
	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, 2013
INCOME TAXES	'
INCOME TAXES	'
	NOTE 8 - INCOME TAXES
	a) United States of America
	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, 2013 and 2012 as follows:
		2013			2012
	Deferred tax assets:
	Net operating losses	$	59,351		$	32,000
	Total deferred tax assets		59,351			32,000
	Less: valuation allowance		(59,351	)		(32,000	)
	Deferred tax assets, net	$			$	-
	As of July 31, 2013, for U.S. federal income tax reporting purposes, the Company has approximately $174,560 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, 2028. 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.
	b) Hong Kong Tax
	Luck Sky Holdings was incorporated in Hong Kong. Luck Sky Holdings did not earn any income derived in Hong Kong from its date of incorporation to July 31, 2013, and therefore was not subject to Hong Kong Profits Tax.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Jul. 31, 2013
SUBSEQUENT EVENTS	'
SUBSEQUENT EVENTS	'
	NOTE 9 – SUBSEQUENT EVENTS
	On August 14, 2013, the Company amended its Articles of Incorporation to increase the number of the authorized shares of common stock to 1,000,000,000.
	On September 24, 2013, the Company acquired one hundred percent of the shares of Lucksky (Hong Kong) Shares Limited common stock for common stock. The Company was the surviving corporation in the merger and, except for the increase in issued common shares of stock provided for in the Agreement and Plan of Merger, there was no change in the directors, officers, or business of the Company.

BASIS_OF_PRESENTATION_AND_SUMM1

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Jul. 31, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
	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	'
	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.
Consolidation	'
	Consolidation
	The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Luck Sky Holdings Limited. All significant intercompany balances and transactions have been eliminated in consolidation.
Reclassification	'
	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.
Discontinued Operations	'
	Discontinued Operations
	The Company sold out its Indian subsidiary, Goa Excursion, on May 1, 2012.   Goa Excursion has been reflected as discontinued operations for periods presented in the Company’s consolidated financial statements.  Accordingly, the revenues, costs, expenses, assets, and liabilities of the Goa Excursion have been reported separately in the consolidated statements of operations and consolidated balance sheets for all periods presented.  The results of discontinued operations do not reflect any allocation of the Company’s general and administrative expenses.
Cash and Cash Equivalents	'
	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.
General and Administrative Expense	'
	General and Administrative Expense
	The expense was related to the business incorporation fee, and the payment was recorded as an amount due to entity director.
Income Taxes	'
	Income Taxes
	A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carry forwards. Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. At July 31, 2013 and 2012, a full deferred tax asset valuation allowance has been provided and no deferred tax asset benefit has been recorded.
Foreign Currency Translation	'
	Foreign Currency Translation
	The Company’s functional currency is United States (“U.S.”) dollars as substantially all of the Company’s 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.
Earnings (Loss) per Share	'
	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, 2013 or 2012.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flows.

RESTATEMENT_OF_CONSOLIDATED_FI1

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Jul. 31, 2013
Accounting Changes and Error Corrections [Abstract]	'
Condensed Consolidated Income Statement	'
		For the Year Ended July 31, 2013
		Previously
		Reported		Adjustments		Restated
	Operating expenses:
	General and administrative	$	70,885	$	12,085	$	82,970
	Loss from continuing operations		-70,885		-12,085		-82,970
	Discontinued operations (net of taxes):
	Loss from discontinued operations		-
	Net loss	$	-70,885	$	-12,085	$	-82,970
	Net loss per common share - basic and diluted
	Continuing operations	$	-	$	-	$	-
	Discontinued operations		-		-		-
	Total	$	-	$	-	$	-
	Weighted average number of common shares outstanding - basic and diluted		8,000,000		8,000,000		8,000,000
		Period from September 2, 2008 (Inception) to July 31, 2013
		Previously
		Reported		Adjustments		Restated
	Operating expenses:
	General and administrative	$	160,214	$	12,085	$	172,299
	Loss from continuing operations		-160,214		-12,085		-172,299
	Discontinued operations (net of taxes):
	Loss from discontinued operations		-4,099		-		-4,099
	Net loss	$	-164,313	$	-12,085	$	-176,398
	Net loss per common share - basic and diluted
	Continuing operations	$	-	$	-	$	-
	Discontinued operations		-		-		-
	Total	$	-	$	-	$	-
Condensed Consolidated Balance Sheet	'
	The effects of the restatement on the Company’s condensed consolidated balance sheet as of July 31, 2013 are as follows:
		As of July 31, 2013
		Previously
		Reported		Adjustments		Restated
	ASSETS
	Current assets
	Cash	$	4,430	$	-	$	4,430
	Prepaid expense		-		-		-
	Total assets		4,430		-		4,430
	LIABILITIES AND STOCKHOLDERS’ DEFICIT
	LIABILITIES
	Current liabilities
	Accounts payable and accrued liabilities	$	1,500	$	-	$	1,500
	Advances from related parties		84,283		10,247		94,530
	Amount due to director		-		1,838		1,838
	Total liabilities		85,783		12,085		97,868
	Commitments and contingencies
	STOCKHOLDERS’ DEFICIT
	Preferred stock: $0.001 par value, 100,000,000 shares authorized, none issued and outstanding
	Common stock: $0.001 par value, 100,000,000 shares authorized, 8,000,000 shares issued and outstanding		8,000	$	-	$	8,000
	Additional paid-in capital		74,960		-		74,960
	Deficit accumulated during the development stage		-164,313		-12,085		-176,398
	Total stockholders’ deficit		-81,353		-12,085		-93,438
	Total liabilities and stockholders’ deficit	$	4,430	$	-	$	4,430

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Jul. 31, 2013
INCOME TAXES	'
INCOME TAXES	'
	The cumulative tax effect at the expected rate of 34% of significant items comprising the net deferred tax amount is at July 31, 2013 and 2012 as follows:
		2013			2012
	Deferred tax assets:
	Net operating losses	$	59,351		$	32,000
	Total deferred tax assets		59,351			32,000
	Less: valuation allowance		(59,351	)		(32,000	)
	Deferred tax assets, net	$			$	-

NATURE_OF_OPERATIONS_Details_T

NATURE OF OPERATIONS (Details Textual) (USD $)	0 Months Ended
	1-May-12	Jul. 31, 2013	Jul. 31, 2012	Jun. 26, 2013	15-May-12
				Luck Sky International Investment Holdings Limited	Luck Sky International Investment Holdings Limited
Ownership Percentage	'	'	'	100.00%	90.00%
Shares Purchased	'	'	'	'	7,200,000
Shares Purchased Value	'	'	'	'	$235,000
Proceeds from Divestiture of Interest in Consolidated Subsidiaries	$10	'	'	'	'
Common stock, shares authorized	'	100,000,000	100,000,000	50,000	'
Common stock, par value	'	$0.00	$0.00	$1	'

RESTATEMENT_OF_CONSOLIDATED_FI2

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Details) (USD $)	11 Months Ended	12 Months Ended				59 Months Ended
	Jul. 31, 2009	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2011	Jul. 31, 2010	Jul. 31, 2013
Operating expenses:	'	'	'	'	'	'
General and administrative	'	$82,970	'	'	'	$172,299
Loss from continuing operations	'	-82,970	-30,551	'	'	-172,299
Discontinued operations (net of taxes):	'	'	'	'	'	'
Loss from discontinued operations	'	0	-393	'	'	-4,099
Net loss	-19,525	-82,970	-30,944	-18,818	-24,141	-176,398
Net loss per common share - basic and diluted	'	'	'	'	'	'
Continuing operations (in dollars per share)	'	$0	$0	'	'	$0
Discontinued operations (in dollars per share)	'	$0	$0	'	'	$0
Total	'	$0	$0	'	'	$0
Weighted average number of common shares outstanding - basic and diluted (in shares)	'	8,000,000	8,000,000	'	'	'
Scenario, Previously Reported [Member]	'	'	'	'	'	'
Operating expenses:	'	'	'	'	'	'
General and administrative	'	70,885	'	'	'	160,214
Loss from continuing operations	'	-70,885	'	'	'	-160,214
Discontinued operations (net of taxes):	'	'	'	'	'	'
Loss from discontinued operations	'	0	'	'	'	-4,099
Net loss	'	-70,885	'	'	'	-164,313
Net loss per common share - basic and diluted	'	'	'	'	'	'
Continuing operations (in dollars per share)	'	$0	'	'	'	$0
Discontinued operations (in dollars per share)	'	$0	'	'	'	$0
Total	'	$0	'	'	'	$0
Weighted average number of common shares outstanding - basic and diluted (in shares)	'	8,000,000	'	'	'	'
Restatement Adjustment [Member]	'	'	'	'	'	'
Operating expenses:	'	'	'	'	'	'
General and administrative	'	12,085	'	'	'	12,085
Loss from continuing operations	'	-12,085	'	'	'	-12,085
Discontinued operations (net of taxes):	'	'	'	'	'	'
Loss from discontinued operations	'	'	'	'	'	0
Net loss	'	($12,085)	'	'	'	($12,085)
Net loss per common share - basic and diluted	'	'	'	'	'	'
Continuing operations (in dollars per share)	'	$0	'	'	'	$0
Discontinued operations (in dollars per share)	'	$0	'	'	'	$0
Total	'	$0	'	'	'	$0
Weighted average number of common shares outstanding - basic and diluted (in shares)	'	8,000,000	'	'	'	'

RESTATEMENT_OF_CONSOLIDATED_FI3

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Details 1) (USD $)	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2011	Jul. 31, 2010	Jul. 31, 2009	Sep. 01, 2008
Current assets	'	'	'	'	'	'
Cash	$4,430	$97	$284	'	'	$0
Prepaid expense	0	36,463	'	'	'	'
Total assets	4,430	36,560	'	'	'	'
Current liabilities	'	'	'	'	'	'
Accounts payable and accrued liabilities	1,500	1,755	'	'	'	'
Advances from related parties	94,530	51,273	'	'	'	'
Amount due to director	1,838	'	'	'	'	'
Total liabilities	97,868	53,028	'	'	'	'
Commitments and contingencies	'	'	'	'	'	'
STOCKHOLDERSb DEFICIT	'	'	'	'	'	'
Preferred stock: $0.001 par value, 100,000,000 shares authorized, none issued and outstanding	0	0	'	'	'	'
Common stock: $0.001 par value, 100,000,000 shares authorized, 8,000,000 shares issued and outstanding	8,000	8,000	'	'	'	'
Additional paid-in capital	74,960	68,960	'	'	'	'
Deficit accumulated during the development stage	-176,398	-93,428	'	'	'	'
Total stockholdersb deficit	-93,438	-16,468	-7,484	11,334	5,475	0
Total liabilities and stockholdersb deficit	4,430	36,560	'	'	'	'
Scenario, Previously Reported [Member]	'	'	'	'	'	'
Current assets	'	'	'	'	'	'
Cash	4,430	'	'	'	'	'
Prepaid expense	0	'	'	'	'	'
Total assets	4,430	'	'	'	'	'
Current liabilities	'	'	'	'	'	'
Accounts payable and accrued liabilities	1,500	'	'	'	'	'
Advances from related parties	84,283	'	'	'	'	'
Amount due to director	0	'	'	'	'	'
Total liabilities	85,783	'	'	'	'	'
Commitments and contingencies	'	'	'	'	'	'
STOCKHOLDERSb DEFICIT	'	'	'	'	'	'
Preferred stock: $0.001 par value, 100,000,000 shares authorized, none issued and outstanding	0	'	'	'	'	'
Common stock: $0.001 par value, 100,000,000 shares authorized, 8,000,000 shares issued and outstanding	8,000	'	'	'	'	'
Additional paid-in capital	74,960	'	'	'	'	'
Deficit accumulated during the development stage	-164,313	'	'	'	'	'
Total stockholdersb deficit	-81,353	'	'	'	'	'
Total liabilities and stockholdersb deficit	4,430	'	'	'	'	'
Restatement Adjustment [Member]	'	'	'	'	'	'
Current assets	'	'	'	'	'	'
Cash	0	'	'	'	'	'
Prepaid expense	0	'	'	'	'	'
Total assets	0	'	'	'	'	'
Current liabilities	'	'	'	'	'	'
Accounts payable and accrued liabilities	0	'	'	'	'	'
Advances from related parties	10,247	'	'	'	'	'
Amount due to director	1,838	'	'	'	'	'
Total liabilities	12,085	'	'	'	'	'
Commitments and contingencies	'	'	'	'	'	'
STOCKHOLDERSb DEFICIT	'	'	'	'	'	'
Preferred stock: $0.001 par value, 100,000,000 shares authorized, none issued and outstanding	0	'	'	'	'	'
Common stock: $0.001 par value, 100,000,000 shares authorized, 8,000,000 shares issued and outstanding	0	'	'	'	'	'
Additional paid-in capital	0	'	'	'	'	'
Deficit accumulated during the development stage	-12,085	'	'	'	'	'
Total stockholdersb deficit	-12,085	'	'	'	'	'
Total liabilities and stockholdersb deficit	$0	'	'	'	'	'

RESTATEMENT_OF_CONSOLIDATED_FI4

RESTATEMENT OF CONSOLIDATED FINANCIAL STATEMENTS (Details Textual) (USD $)	Jul. 31, 2013	Jul. 31, 2012
Change in Accounting Estimate [Line Items]	'	'
Preferred stock, par value	$0.00	$0.00
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	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	8,000,000	8,000,000
Common stock, shares outstanding	8,000,000	8,000,000

GOING_CONCERN_Details_Textual

GOING CONCERN (Details Textual) (USD $)	Jul. 31, 2013
Accumulated deficit	$176,398

DISCONTINUED_OPERATIONS_Detail

DISCONTINUED OPERATIONS (Details Textual) (USD $)	0 Months Ended	12 Months Ended		59 Months Ended
	1-May-12	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2013
Loss reported from discontinued operations	'	$0	$393	$4,099
Proceeds from Divestiture of Interest in Consolidated Subsidiaries	10	'	'	'
Goa Excursion	'	'	'	'
Forgiveness of related party payable	20,460	'	'	'
Recorded as additional paid-in capital	$20,460	'	'	'

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Textual) (USD $)	12 Months Ended		59 Months Ended
	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2013
Related Party Transaction [Line Items]	'	'	'
Advances from related parties	$45,095	$52,370	'
Donated rent	$6,000	$1,500	$7,500

CAPITAL_STOCK_AND_EQUITY_TRANS1

CAPITAL STOCK AND EQUITY TRANSACTIONS (Details Textual) (USD $)	11 Months Ended	12 Months Ended
	Jul. 31, 2009	Jul. 31, 2010	Jul. 31, 2013	Jul. 31, 2012
Common Stock Shares Authorized	'	'	100,000,000	100,000,000
Common Stock Par Or Stated Value Per Share	'	'	$0.00	$0.00
Development Stage Entities, Stock Issued, Value, Issued for Cash	$25,000	$30,000	'	'
Preferred stock, shares authorized	'	'	100,000,000	100,000,000
Preferred Stock Par Or Stated Value Per Share	'	'	$0.00	$0.00
Common Stock [Member]	'	'	'	'
Development Stage Entities, Stock Issued, Shares, Issued for Cash	5,000,000	3,000,000	'	'
Development Stage Entities, Stock Issued, Value, Issued for Cash	$5,000	$3,000	'	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	Jul. 31, 2013	Jul. 31, 2012
Deferred tax assets:	'	'
Net operating losses	$59,351	$32,000
Total deferred tax assets	59,351	32,000
Less: valuation allowance	-59,351	-32,000
Deferred tax assets, net	'	$0

INCOME_TAXES_Details_Textual

INCOME TAXES (Details Textual) (USD $)	12 Months Ended
	Jul. 31, 2013	Jul. 31, 2012
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent	34.00%	34.00%
Operating Loss Carryforwards	$174,560	'
Operating Loss Carryforwards, Expiration Date	31-Jul-28	'

SUBSEQUENT_EVENTS_Details_Text

SUBSEQUENT EVENTS (Details Textual)	Jul. 31, 2013	Jul. 31, 2012	Aug. 14, 2013
			Subsequent Event [Member]
Common stock, shares authorized	100,000,000	100,000,000	1,000,000,000