XT Energy (XTEG) 10-Q 18 Dec 14 2015 Q1 Quarterly report Financial data

Document_And_Entity_Informatio

Document And Entity Information	3 Months Ended
	Oct. 31, 2014	Dec. 10, 2014
Document Information [Line Items]
Entity Registrant Name	XIANGTIAN (USA) AIR POWER CO., LTD.
Document Type	10-Q
Document Period End Date	31-Oct-14
Amendment Flag	FALSE
Entity Central Index Key	1472468
Current Fiscal Year End Date	-24
Entity Common Stock, Shares Outstanding		531,042,000
Entity Filer Category	Smaller Reporting Company
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Oct. 31, 2014	Jul. 31, 2014
Current assets
Cash and cash equivalence	$431,974	$556,788
Other receivables	30,583	23,791
Advances to suppliers	6,400,173	7,490,564
Inventory	10,675,807	9,645,526
Deferred tax asset	193,197	111,844
Other current asset	2,387,200	1,146,785
Total current assets	20,118,934	18,975,298
Non-current assets
Property, plant and equipment, net	8,043,814	6,779,256
Deposit for property, plant and equipment	174,832	1,590,581
Total non-current assets	8,218,646	8,369,837
Total assets	28,337,580	27,345,135
Current liabilities
Accounts payable and accrued liabilities	393,586	355,861
Amount due to shareholders	19,256	18,934
Capital lease interest payable to related parties	84,036	52,542
Capital lease obligations - current	39,121	31,022
Amount due to director	431,125	430,928
Advances from related parties	2,311,920	3,027,605
Advance billings on contracts	13,554,414	11,831,607
Total current liabilities	16,833,458	15,748,499
Non-current liabilities
Capital lease obligations - non-current	2,764,354	2,718,106
Total non-current liabilities	2,764,354	2,718,106
Total liabilities	19,597,812	18,466,605
Commitments and contingencies
STOCKHOLDERS' EQUITY
Preferred stock: $0.001 par value, 100,000,000 shares authorized, none issued and outstanding		0
Common stock: $0.001 par value, 1,000,000,000 shares authorized, 531,042,000 and 8,000,000 shares issued and outstanding, respectively	531,042	531,042
Additional paid-in capital	9,203,175	9,201,675
Deficit accumulated	-1,166,628	-862,211
Accumulated other comprehensive gain	172,179	8,024
Total stockholders' equity	8,739,768	8,878,530
Total liabilities and stockholders' equity	$28,337,580	$27,345,135

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Oct. 31, 2014	Jul. 31, 2014
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	1,000,000,000	1,000,000,000
Common stock, shares issued	531,042,000	8,000,000
Common stock, shares outstanding	531,042,000	8,000,000

Consolidated_Statement_of_Oper

Consolidated Statement of Operations and Comprehensive Loss (USD $)	3 Months Ended
	Oct. 31, 2014	Oct. 31, 2013
Revenue	$0	$0
Cost of sales	0	0
Gross profit	0	0
Operating expenses:
Selling expenses	5,335	0
General and administrative expenses	339,716	116,382
Loss from operations	345,051	116,382
Other (expense) income
Interest expense	-37,865	0
Exchange loss	-609	0
Total other expense, net	-38,474	0
Net loss before taxes	-383,525	-116,382
Income tax benefit	79,107	0
Net loss after taxes	-304,418	-116,382
Foreign currency translation adjustment	164,155	21,256
Comprehensive loss	($140,263)	($95,126)
Net loss per common share - basic and diluted (in dollars per share)	$0	$0
Weighted average number of common shares outstanding - basic and diluted (in shares)	531,042,000	111,260,870

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	3 Months Ended
	Oct. 31, 2014	Oct. 31, 2013
Cash flows from operating activities:
Net loss	($304,418)	($116,382)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	102,378	0
Deferred tax asset	-78,432	0
Rent contributed by shareholders as paid-in capital	1,500	1,500
Changes in operating assets and liabilities:
Other receivables	-6,216	0
Prepayment	1,257,827	0
Inventory	-804,168	0
Due from related party	0	-4,257
Other current asset	-1,230,110
Accounts payable and accrued liabilities	75,680	-1,500
Other payables and tax payables	17,852	12,969
Advance billings on contracts	1,443,466	16,374
Capital lease interest payable to related parties	30,150	0
Net cash provided by (used in) operating activities	505,509	-91,296
Cash flows from investing activities:
Purchase of property and equipment	-3,315	-2,588,256
Net cash used in investing activities	-3,315	-2,588,256
Cash flows from financing activities:
Repayment of advances from related parties	-690,009	1,374,134
Advances from director		13,212
Advances from shareholders	0	745
Net cash (used in)/provided by financing activities	-690,009	1,388,091
Effect of exchange rate change on cash	63,001	-3,107
Net change in cash and cash equivalents	-124,814	-1,294,568
Cash and cash equivalents - beginning of period	556,788	1,640,007
Cash and cash equivalents - end of period	$431,974	$345,439

NATURE_OF_OPERATIONS

NATURE OF OPERATIONS	3 Months Ended
	Oct. 31, 2014
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 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. As of date, HK shares is still a surviving company, and the management is expected to cancel HK shares in October 2014.
	On July 25, 2014, Luck Sky (Shen Zhen) Aerodynamic Electricity Limited (“Luck Sky Shen Zhen”), a corporation incorporated under the laws of the People Republic of China (“PRC”), an indirect wholly-owned subsidiary;Sanhe City Lucksky Electrical Engineering Co., Ltd. (“Sanhe”), a corporation incorporated under the laws of the PRC; and Mr. Zhou Jian and Mr. Zhou Deng Rong, the owners of 97% and 3%, respectively, of Sanhe; entered into a series of agreements known as variable interest agreements (the “VIE Agreements”) pursuant to which Sanhe became Luck Sky Shen Zhen’s contractually controlled affiliate. The purpose and effect of the VIE Agreements is to provide Luck Sky Shen Zhen (our indirect wholly-owned subsidiary) with all of the management, control and net profits of Sanhe.
	Simultaneously, the Company entered into a common stock purchase agreement with Zhou Jian and Zhou Deng Rong, the owners of 97% and 3%, respectively, of Sanhe, in consideration for the execution of the VIE Agreements and the acquisition of Sanhe. Pursuant to the Stock Purchase Agreement, the Company issued Zhou Jian and Zhou Deng Rong 264,850,740 and 8,191,260 shares, respectively, of our common stock, representing 51.4% of the our issued and outstanding shares of common stock.

BASIS_OF_PRESENTATION_AND_SUMM

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Oct. 31, 2014
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.
	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, 2014, 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, 2014.
	These interim financial statements should be read in conjunction with the audited financial statements for the year ended July 31, 2014, 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, 2014.
	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 be consolidated under the Company through common control. ASC 810-10-25-38F states that a reporting entity’s involvement in the design of a VIE may indicate that the reporting entity had the opportunity and the incentive to establish arrangements that result in the reporting entity being the variable interest holder with the power to direct the activities that most significantly impact the VIE’s economic performance. As both the Company and the acquired VIE, Sanhe, are under the common control of Zhou Dengrong and Zhou Jian immediately before and after the acquisition, this transaction was accounted for as a merger under common control, using merger accounting as if the merger had been consummated at the beginning of the earliest period presented, and no gain or loss was recognized. All the assets and liabilities of the VIE, Sanhe, are recorded at carrying value. Hence, Sanhe was consolidated under the Company since its inception due to the purpose and design of its establishment.
	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 October 31, 2014 and July 31,2014 and for the three months ended October 31, 2014 and 2013, respectively:
		October 31, 2014		July 31, 2014
	Total assets	$	28,304,635	$	27,312,036
	Total liabilities		18,690,461		17,618,765
		For the three		For the three months
		months
		Ended		ended
		October 31,2014		October 31,2013
	Net loss	$	242,971	$	462,010
	Fair Value Measurements
	The Company applies the provisions of ASC Subtopic 820-10, “Fair Value Measurements”, for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements.  ASC 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements.
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.  When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability.
	ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:
	¨        Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
	¨        Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.
	¨        Level 3 inputs to the valuation methodology are unobservable and significant to the fair value.
	There were no assets or liabilities measured at fair value on a recurring basis subject to the disclosure requirements of ASC 820 as of October 31, 2014 and July 31, 2014.
	Cash and Cash Equivalents
	The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.
	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, using the completed contract method. Accordingly, revenue is recognized upon the completion of the construction, provided persuasive evidence of an arrangement exists, title and risk of loss has transferred, the fee is fixed and determinable, and collection is reasonably assured. We provide for any loss that we expect to incur on these contracts when that loss is probable.
	Warranty and Returns
	The Company generally provides limited warranties for work performed under its contracts. The warranty periods typically extend for a limited duration following substantial completion of the Company's work on a project. At the time a sale is recognized, we record estimated future warranty costs. Such estimated costs for warranties are included in the individual project cost estimates for purposes of accounting for long-term contracts. Generally, the estimated claim rates of warranty are based on actual warranty experience or Company’s best estimate.
	No right of return exists on sales of equipment. Replacement part returns are estimable and accrued at the time a sale is recognized.
	Value added taxes
	The Company is subject to VAT at a rate of 17% on proceeds received from customers, and are entitled to a refund for VAT already paid or borne on the goods purchased by it that have generated the gross sales proceeds. The VAT balance is recorded in other payables on the balance sheets.
	Income Taxes
	The Company accounts for income taxes using an asset and liability approach which allows for the recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain.
	Under ASC 740, a tax position is recognized as a benefit only if it is “more likely than not” that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met. Penalties and interest incurred related to underpayment of income tax are classified as income tax expense in the year incurred. No significant penalties or interest relating to income taxes have been incurred during the period from July 8, 2013 (inception) to December 31, 2013. US GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures and transition.
	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 6.1124 and 6.2164 as of October 31, 2014 and July 31, 2014, respectively; stockholder’s equity accounts are translated at historical rates, and income and expense items are translated at the weighted average exchange rate during the period, which is 6.1389 and 6.1146 for the three months ended October 31, 2014 and October 31, 2013 . 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 7.7551 and 7.7497 as of October 31, 2014 and July 31, 2014, respectively; stockholder’s equity accounts are translated at historical rates, and income and expense items are translated at the weighted average exchange rate during the period, which is 7.7534 and 7.7544 the three months ended October 31, 2014 and October 31, 2013, respectively. The resulting translation adjustments are reported under accumulated other comprehensive income in the stockholder’s equity section of the balance sheets.
	Earnings (Loss) per Share
	Basic earnings per share is computed by dividing net income available to common stockholders by the weighted average number of common shares outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted earnings per share gives effect to all dilutive potential of shares of common stock outstanding during the period including stock options or warrants, using the treasury stock method (by using the average stock price for the period to determine the number of shares assumed to be purchased from the exercise of stock options or warrants), and convertible debt or convertible preferred stock, using the if-converted method. Earnings per share excludes all potential dilutive shares of common stock if their effect is anti-dilutive. There were no potential dilutive securities at October 31, 2014 or October 31, 2013.
	Recent Accounting Pronouncements
	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.
	In June 2014, the FASB issued ASU No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation. The amendments in this Update remove the definition of a development stage entity from the Master Glossary of the Accounting Standards Codification, thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP. For public business entities, those amendments are effective for annual reporting periods beginning after December 15, 2014, and interim periods therein. Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. The Company adopted this ASU as early application for the financial statements of the period from July 8, 2013 (inception) to December 31, 2013.
In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, which provides a single comprehensive model to be used in the accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The standard’s stated core principle is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this core principle the ASU includes provisions within a five step model that includes identifying the contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when (or as) an entity satisfies a performance obligation. The standard also specifies the accounting for some costs to obtain or fulfill a contract with a customer and requires expanded disclosures about revenue recognition. The standard provides for either full retrospective adoption or a modified retrospective adoption by which it is applied only to the most current period presented. This ASU is effective January 1, 2017. The Company is currently assessing this ASU’s impact on the Company’s consolidated results of operations and financial condition.
In February 2013, the FASB issued ASU No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income. Under this standard, an entity is required to provide information about the amounts reclassified out of accumulated other comprehensive income (“AOCI”) by component. In addition, an entity is required to present, either on the face of the financial statements or in the notes, significant amounts reclassified out of AOCI by the respective line items of net income, but only if the amount reclassified is required to be reclassified in its entirety in the same reporting period. For amounts that are not required to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures that provide additional details about those amounts. ASU 2013-02 does not change the current requirements for reporting net income or other comprehensive income in the financial statements. For the Company, this ASU is effective beginning January 1, 2013, and interim periods within those annual periods. The adoption of this standard is not expected to have an impact on the Company’s financial results or disclosures.
In March 2013, the FASB issued ASU No. 2013-05, Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity. This standard provides additional guidance with respect to the reclassification into income of the cumulative translation adjustment (CTA) recorded in accumulated other comprehensive income associated with a foreign entity of a parent company. The ASU differentiates between transactions occurring within a foreign entity and transactions/events affecting an investment in a foreign entity. For transactions within a foreign entity, the full CTA associated with the foreign entity would be reclassified into income only when the sale of a subsidiary or group of net assets within the foreign entity represents the substantially complete liquidation of that foreign entity. For transactions/events affecting an investment in a foreign entity (for example, control or ownership of shares in a foreign entity), the full CTA associated with the foreign entity would be reclassified into income only if the parent no longer has a controlling interest in that foreign entity as a result of the transaction/event. In addition, acquisitions of a foreign entity completed in stages will trigger release of the CTA associated with an equity method investment in that entity at the point a controlling interest in the foreign entity is obtained. For the Company, this ASU is effective prospectively beginning January 1, 2014, with early adoption permitted. This ASU would impact the Company’s consolidated results of operations and financial condition only in the instance of an event/transaction as described above.
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	3 Months Ended
	Oct. 31, 2014
GOING CONCERN
GOING CONCERN	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 $1,166,628 as of October 31, 2014 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	3 Months Ended
	Oct. 31, 2014
INVENTORIES
INVENTORIES	NOTE 4 – INVENTORIES
	Inventories consist of the following:
		October 31,		July 31,
		2014		2014
	Raw materials	$	70,920	$	115,839
	Accessory parts		912,404		635,708
	Contracts work in progress		9,692,483		8,893,979
	Total	$	10,675,807	$	9,645,526

PROPERTY_PLANT_AND_EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	3 Months Ended
	Oct. 31, 2014
PROPERTY, PLANT AND EQUIPMENT
PROPERTY, PLANT AND EQUIPMENT	NOTE 5 - PROPERTY, PLANT AND EQUIPMENT
	Property, plant and equipment consist of the following:
		October 31,		July 31,
		2014		2014
	Machinery equipment	$	5,297,207	$	3,997,506
	Computer and office equipment		45,037		59,316
	Vehicle		75,291		38,558
	Property under capital lease		2,803,475		2,756,573
	Total property, plant and equipment		8,221,010		6,851,953
	Less: accumulated depreciation		-177,196		-72,697
	Total	$	8,043,814	$	6,779,256
	Total depreciation expenses for the three months ended October 31, 2014 and 2013 were $102,378 and $0, respectively. Depreciation relating to Contract work in progress for the three months ended October 31, 2014 and 2013 were $63,024 and $0, respectively, and depreciation relating to general and administrative expenses for the three months ended October 31, 2014 and 2013 were $39,354 and $0, respectively.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Oct. 31, 2014
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 6 - RELATED PARTY TRANSACTIONS
	Since inception, Sanhe rented an office from Sanhe Dong Yi Glass Machine Company Limited (“Sanhe Dong Yi”), a Company owned by Zhou Deng Rong, our former general manager and former majority shareholder of the Company. The rental period was from June 15, 2013 to June 14, 2014, and the full rent amount of $3,965 (RMB 12,000) was paid in advance. The Company also paid $1,487 (RMB 9,000) to Sanhe Dong Yi to purchase several articles of furniture and computer equipment for its operation purpose in September 2014.
	Prior to the incorporation of Sanhe, Kelitai Air Powered Machinery Co., Ltd. (“Kelitai”), a subsidiary of LuckSky Group, an entity owned by Zhou Deng Rong, former general manager and former majority shareholder of the Company, executed various purchase agreements (the “Agreements”) with Beijing Hengruier Machinery Company Limited (“Hengruier”) and made certain prepayments on behalf of the Company. On July 15, 2013, Kelitai, Hengruier and the Company executed a tripartite agreement to transfer the rights and obligations of the Agreements to the Company. As of October 31, 2014, Kelitai has paid $1,242,198 on behalf of the Company as prepayments to Hengruier. The outstanding amounts due to related parties were $1,263,334 (RMB 7,722,000) as of October 31, 2014. These amounts were unsecured, non-interest bearing, and due on demand.
	In May 2014, Sanhe entered into an agreement with Kelitai, to purchase some of Keizai’s fixed assets for the use in its own production. The total amount for the fixed assets and inventory was $1,261,872 (RMB 7,844,300) and Sanhe paid $785,933 (RMB 4,512,900) for equipment and $21,000 (RMB 130,919) for inventory. The outstanding amount due to related party – Kelitai - was $544,958 (RMB 3,331,400) as of October 31, 2014. The amount was unsecured, non-interest bearing, and due on demand.
	On July 25, 2014, Luck Sky Shen Zhen obtained an exclusive, worldwide, royalty free license from Zhou Deng Rong and Zhou Jian (his son) and a second exclusive, worldwide royalty free license from LuckSky Group to an aggregate of 48 Chinese patents and related know how and trade secrets, including the technology underlying 13 patent applications (the “Technology”). The Technology represents all of the patents, patent applications and related know how and trade secrets owned by the licensors with respect to PV installations and the air energy storage power generation technology as applied to commercial and residential buildings, but not wind towers. On July 25, 2014, Luck Sky Shen Zhen granted Sanhe an exclusive sublicense with respect to the use of the Technology for commercial and residential buildings, but not for other uses, including wind towers, vehicles and trains, which sublicense also provides for a royalty payment to Luck Sky Shen Zhen equal of five percent of Sanhe’s revenues.
	Sanhe leases its principal office, factory and dormitory from LuckSky Group in Sanhe City, Hebei Province. LuckSky Group is owned by Zhou Deng Rong, our former CEO and Zhou Jian, our General Manager and Chairman of the Board. The space in the office, factory and dormitory being leased are 1296, 5160 and 1200 square meters, respectively. The office and factory space are leased for a rent of $113,492 (RMB 697,248) per year and the dormitory is leased for a rent of $21,095 (RMB 129,600) per year. The leases expire in April 30, 2024 and are subject to renewal with a prior two-month written notice. LuckSky Group is in the process of obtaining the land use approval and ownership certificate of the leased building.
	On April 28, 2012, Zhou Jian obtained the right of usage of 44.3 acres agricultural land where our principal office, factory and dormitory are located for 18 years and 8 months, starting May 1, 2012. The annual price paid for such usage rights is $5,617 (RMB 34,510). On May 1, 2012, Zhou Jian signed a commitment letter that allowed Xiangtian Kelitai, Yanjiao Branch, a division of LuckSky Group to use this agricultural land. LuckSky Group constructed the buildings on such agricultural land. In the event we are unable to use our principal factory and office space as a result of this usage issue, the lease provides that LuckSky Group will use every effort to complete and perfect the ownership and usage rights, or provide Sanhe with equivalent space.
	Sanhe also leases a second factory and office in Sanhe City from Sanhe Dong Yi Glass Machine Company Limited, which is owned by Zhou Deng Rong. A portion of this facility is currently used by Sanhe to demonstrate its products but the facility is primarily intended as a backup to the first facility in Sanhe City and/or for expansion. The factory and office are 4,748.96 square meters. The rent paid by Sanhe for the factory and the office is RMB1,306,500 per year. The lease provides that after 30 years, Sanhe will obtain ownership of the property for no additional payment. As of October 31,2014 and July 31, 2014, the rental fee accrued but unpaid under the leases from LuckSky Group and Sanhe Dong Yi were $174,510 and $85,795, respectively.
	On July 25, 2014, prior to the Acquisition, Sanhe and LuckSky Shen Zhen and Sanhe’s shareholders entered into a series of VIE Agreements, pursuant to which Sanhe became LuckSky Shen Zhen’s contractually controlled affiliate. The VIE Agreements include the Framework Agreement on Business Cooperation, the Exclusive Management, Consulting and Training and Technical Services Agreement, the Exclusive Option Agreement, the Equity Pledge Agreement, the Know-How Sub-License Agreement and the Power-of-Attorney. The purpose and effect of the VIE Agreements is to provide LuckSky Shen Zhen (the Company’s indirect wholly-owned subsidiary) with all of the management and control of Sanhe and all of its net income. While LuckSky Shen Zhen does not actually own at present any of the equity and shares in Sanhe, the purpose and effect of the VIE Agreements is to instill in LuckSky Shen Zhen total management and voting control of Sanhe for all material purposes. The use of VIE agreements is a common structure used to acquire PRC corporations, particularly in certain industries in which foreign investment is restricted or forbidden by the PRC government.
	On July 25, 2014, the Company entered into the Stock Purchase Agreement with Zhou Jian and Zhou Deng Rong, the owners of 97% and 3%, respectively, of Sanhe. The Company agreed to issue to Zhou Jian and Zhou Deng Rong 264,850,740 and 8,191,260 shares, respectively, of the Company’s common stock, representing 51.4% of the issued and outstanding shares of common stock.
	Since inception, the Company’s shareholders have paid several employees’ salaries on behalf of the Company. As of October 31, 2014 and July 31, 2014, the amount due to shareholders was $19,256 and $18,934, respectively. The Company promised to pay this debt once we have sufficient cash flow.
	From time to time, the Company receives advances from its directors. As of October 31, 2014 and July 31, 2014, the Company received $431,125 and $430,928, respectively. While amounts due to related parties amounted to $2,362,076 and $3,080,147 as of October 31,2014 and July 31, 2014, 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	3 Months Ended
	Oct. 31, 2014
GOVERNMENT CONTRIBUTION PLAN
GOVERNMENT CONTRIBUTION PLAN	NOTE 7 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 $37,182 and $22,098 as of October 31, 2014 and July 31, 2014, respectively.

STATUTORY_RESERVE

STATUTORY RESERVE	3 Months Ended
	Oct. 31, 2014
STATUTORY RESERVE
STATUTORY RESERVE	NOTE 8. 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_TRANS

CAPITAL STOCK AND EQUITY TRANSACTIONS	3 Months Ended
	Oct. 31, 2014
CAPITAL STOCK AND EQUITY TRANSACTIONS
CAPITAL STOCK AND EQUITY TRANSACTIONS	NOTE 9 - 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 July 25, 2014, we entered into the Stock Purchase Agreement in connection with the acquisition of Sanhe with Zhou Jian and Zhou Deng Rong, the owners of 97% and 3%, respectively, of Sanhe. We agreed to issue to Zhou Jian and Zhou Deng Rong 264,850,740 and 8,191,260 shares, respectively, of our common stock, representing 51.4% of the our issued and outstanding shares of common stock.
	Preferred Stock
	The total number of preferred shares authorized that may be issued by the Company is 100,000,000 shares with a par value of $0.001 per share. The preferred stock may be issued in one or more series, from time to time, with each series to have such designation, relative rights, preference or limitations, as adopted by the Company’s Board of Directors. No preferred shares have been issued.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Oct. 31, 2014
INCOME TAXES
INCOME TAXES	NOTE 10 - 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 October 31, 2014 and July 31, 2014 as follows:
			October 31, 2014		July 31, 2014
	Deferred tax assets:
	Net operating losses		$	191,246	$	170,552
	Total deferred tax assets			191,246		170,552
	Less: valuation allowance			-191,246		-170,552
	Deferred tax assets, net		$	-	$	-
	As of October 31, 2014, for U.S. federal income tax reporting purposes, the Company has approximately $562,488 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 October 31, 2014, and therefore were not subject to Hong Kong Profits Tax.
	PRC
	The Company’s subsidiaries established in PRC are subject to income tax rate of 25%.
		1)	Luck Sky Shenzhen
	As ofOctober 31, 2014, Luck Sky Shenzhen had $ $11,933 in net operating loss carry forwards available to offset future taxable income. Net operating losses can generally be carried forward by five years in PRC. However, there is no foreseeing profit for Luck Sky Shenzhen, so we made 100% valuation allowance.
		2)	Sanhe
	As of October 31, 2014, Sanhe had $579,117 in net operating loss carry forwards available to offset future taxable income. Net operating losses can generally be carried forward by five years in PRC. As a result, we recognized deferred tax asset of 193,197 and $113,392 as of October 31, 2014 and July 31, 2014, respectively.

COMMITMENTS_CONTINGENCIES_RISK

COMMITMENTS, CONTINGENCIES, RISKS AND UNCERTAINTIES	3 Months Ended
	Oct. 31, 2014
COMMITMENTS, CONTINGENCIES, RISKS AND UNCERTAINTIES
COMMITMENTS, CONTINGENCIES, RISKS AND UNCERTAINTIES	NOTE 11. COMMITMENTS, CONTINGENCIES, RISKS AND UNCERTAINTIES
	Capital Commitments
	The Company purchased property, plant and equipment which the payment was due within one year. As ofOctober 31, 2014and July 31, 2014, the Company has a capital commitment of $28,056,451 and $27,777,872, respectively.
	Operation Commitments
	The total future minimum lease payments under the non-cancellable operating lease with respect to the office and the dormitory as of October 31, 2014are payable as follows:
	Year ending July 31, 2015		261,765
	Year ending July 31, 2016		349,020
	Year ending July 31, 2017		349,020
	Year ending July 31, 2018		349,020
	After 2018		6,281,780
	Total	$	7,590,605
	Rental expense of the Company for the three months ended October 31, 2014 and 2013 were $35,318 and $2,326, 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 July 20, 2014, Mr. Zhou Deng Rong, former general manager and former majority shareholder of the Company, received a verbal summon from the Public Security Bureau in Chi Feng city for investigation assistance purposes and Mr. Zhou is being questioned by the authorities. The investigation is related to the initial offering to the Chinese investors by Xiangtian (Beijing) Equity Investment Fund Management Co., Ltd. Mr. Zhou resigned as General Manager and Director of the Company effective July 29, 2014.
	The Company has received no notice of any investigation or proceeding with respect to this offering or any other matter and is not aware of any warrant or charges against Mr. Zhou or any notices of any warrant delivered to his family. In addition, no claims have been filed against the Company or any of its affiliates by any shareholder. However, the filing of such a claim or commencement of any governmental investigation or proceeding, even if not justified, could create negative publicity and have a material adverse impact on the Company’s ability to raise additional capital and on the market price of the Company’s common stock. Should any of the allegations or claims be proven, the Company could be adversely affected.
	Certain Chinese investors purchased the right to receive shares of common stock in a Hong Kong entity with were to be exchanged for stock in a United States entity that would /that would own rights to the compressed air storage technology. Shares in LuckSky (Hong Kong) Shares Limited were issued and then a total of 150,000,000 shares of common stock of the Company, were issued upon the merger of LuckSky (Hong Kong) Shares Limited into the Company in September 2013. Allegations have been made by journalists that certain misrepresentations were made by sales agents to such investors, including an alleged representation that they were receiving stock in the Company which owned the business of Sanhe and which shares would be listed on a national securities exchange. As a result of the Company’s acquisition of Sanhe, such investors now own stock in the Company, which controls the business of Sanhe through the VIE Agreements and is the licensee of the air compression energy technology. Allegations have also been made that sales agents improperly sold such securities.
	However, the filing of such a claim or commencement of any governmental investigation or proceeding against the Company, even if not justified, could create negative publicity and have a material adverse impact on the Company’s ability to raise additional capital and on the market price of the Company’s common stock. Should any of the allegations or claims be proven, the Company could be adversely affected.

BASIS_OF_PRESENTATION_AND_SUMM1

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Oct. 31, 2014
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.
Interim Financial Statements	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, 2014, 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, 2014.
	These interim financial statements should be read in conjunction with the audited financial statements for the year ended July 31, 2014, 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, 2014.
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 net income or losses.
Principle of Consolidation	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 be consolidated under the Company through common control. ASC 810-10-25-38F states that a reporting entity’s involvement in the design of a VIE may indicate that the reporting entity had the opportunity and the incentive to establish arrangements that result in the reporting entity being the variable interest holder with the power to direct the activities that most significantly impact the VIE’s economic performance. As both the Company and the acquired VIE, Sanhe, are under the common control of Zhou Dengrong and Zhou Jian immediately before and after the acquisition, this transaction was accounted for as a merger under common control, using merger accounting as if the merger had been consummated at the beginning of the earliest period presented, and no gain or loss was recognized. All the assets and liabilities of the VIE, Sanhe, are recorded at carrying value. Hence, Sanhe was consolidated under the Company since its inception due to the purpose and design of its establishment.
	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 October 31, 2014 and July 31,2014 and for the three months ended October 31, 2014 and 2013, respectively:
		October 31, 2014		July 31, 2014
	Total assets	$	28,304,635	$	27,312,036
	Total liabilities		18,690,461		17,618,765
		For the three		For the three months
		months
		Ended		ended
		October 31,2014		October 31,2013
	Net loss	$	242,971	$	462,010
Fair Value Measurements	Fair Value Measurements
	The Company applies the provisions of ASC Subtopic 820-10, “Fair Value Measurements”, for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements.  ASC 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements.
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.  When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability.
	ASC 820 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes three levels of inputs that may be used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:
	¨        Level 1 inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
	¨        Level 2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.
	¨        Level 3 inputs to the valuation methodology are unobservable and significant to the fair value.
	There were no assets or liabilities measured at fair value on a recurring basis subject to the disclosure requirements of ASC 820 as of October 31, 2014 and July 31, 2014.
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.
Inventory	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
	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	Revenue Recognition
	Sales of power generation system in conjunction of system installation are recognized under accounting for construction-type contracts, using the completed contract method. Accordingly, revenue is recognized upon the completion of the construction, provided persuasive evidence of an arrangement exists, title and risk of loss has transferred, the fee is fixed and determinable, and collection is reasonably assured. We provide for any loss that we expect to incur on these contracts when that loss is probable.
Warranty and Returns	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	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	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	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	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 6.1124 and 6.2164 as of October 31, 2014 and July 31, 2014, respectively; stockholder’s equity accounts are translated at historical rates, and income and expense items are translated at the weighted average exchange rate during the period, which is 6.1389 and 6.1146 for the three months ended October 31, 2014 and October 31, 2013 . 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 7.7551 and 7.7497 as of October 31, 2014 and July 31, 2014, respectively; stockholder’s equity accounts are translated at historical rates, and income and expense items are translated at the weighted average exchange rate during the period, which is 7.7534 and 7.7544 the three months ended October 31, 2014 and October 31, 2013, 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	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 October 31, 2014 or October 31, 2013.
Recent Accounting Pronouncements	Recent Accounting Pronouncements
	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.
	In June 2014, the FASB issued ASU No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation. The amendments in this Update remove the definition of a development stage entity from the Master Glossary of the Accounting Standards Codification, thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP. For public business entities, those amendments are effective for annual reporting periods beginning after December 15, 2014, and interim periods therein. Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. The Company adopted this ASU as early application for the financial statements of the period from July 8, 2013 (inception) to December 31, 2013.
	In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers, which provides a single comprehensive model to be used in the accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The standard’s stated core principle is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve this core principle the ASU includes provisions within a five step model that includes identifying the contract with a customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction price to the performance obligations, and recognizing revenue when (or as) an entity satisfies a performance obligation. The standard also specifies the accounting for some costs to obtain or fulfill a contract with a customer and requires expanded disclosures about revenue recognition. The standard provides for either full retrospective adoption or a modified retrospective adoption by which it is applied only to the most current period presented. This ASU is effective January 1, 2017. The Company is currently assessing this ASU’s impact on the Company’s consolidated results of operations and financial condition.
	In February 2013, the FASB issued ASU No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income. Under this standard, an entity is required to provide information about the amounts reclassified out of accumulated other comprehensive income (“AOCI”) by component. In addition, an entity is required to present, either on the face of the financial statements or in the notes, significant amounts reclassified out of AOCI by the respective line items of net income, but only if the amount reclassified is required to be reclassified in its entirety in the same reporting period. For amounts that are not required to be reclassified in their entirety to net income, an entity is required to cross-reference to other disclosures that provide additional details about those amounts. ASU 2013-02 does not change the current requirements for reporting net income or other comprehensive income in the financial statements. For the Company, this ASU is effective beginning January 1, 2013, and interim periods within those annual periods. The adoption of this standard is not expected to have an impact on the Company’s financial results or disclosures.
	In March 2013, the FASB issued ASU No. 2013-05, Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity. This standard provides additional guidance with respect to the reclassification into income of the cumulative translation adjustment (CTA) recorded in accumulated other comprehensive income associated with a foreign entity of a parent company. The ASU differentiates between transactions occurring within a foreign entity and transactions/events affecting an investment in a foreign entity. For transactions within a foreign entity, the full CTA associated with the foreign entity would be reclassified into income only when the sale of a subsidiary or group of net assets within the foreign entity represents the substantially complete liquidation of that foreign entity. For transactions/events affecting an investment in a foreign entity (for example, control or ownership of shares in a foreign entity), the full CTA associated with the foreign entity would be reclassified into income only if the parent no longer has a controlling interest in that foreign entity as a result of the transaction/event. In addition, acquisitions of a foreign entity completed in stages will trigger release of the CTA associated with an equity method investment in that entity at the point a controlling interest in the foreign entity is obtained. For the Company, this ASU is effective prospectively beginning January 1, 2014, with early adoption permitted. This ASU would impact the Company’s consolidated results of operations and financial condition only in the instance of an event/transaction as described above.
	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_SUMM2

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Oct. 31, 2014
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	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 October 31, 2014 and July 31,2014 and for the three months ended October 31, 2014 and 2013, respectively:
		October 31, 2014		July 31, 2014
	Total assets	$	28,304,635	$	27,312,036
	Total liabilities		18,690,461		17,618,765
		For the three		For the three months
		months
		Ended		ended
		October 31,2014		October 31,2013
	Net loss	$	242,971	$	462,010
BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	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

INVENTORIES_Tables

INVENTORIES (Tables)	3 Months Ended
	Oct. 31, 2014
Inventory Disclosure [Abstract]
INVENTORIES	Inventories consist of the following:
		October 31,		July 31,
		2014		2014
	Raw materials	$	70,920	$	115,839
	Accessory parts		912,404		635,708
	Contracts work in progress		9,692,483		8,893,979
	Total	$	10,675,807	$	9,645,526

PROPERTY_PLANT_AND_EQUIPMENT_T

PROPERTY, PLANT AND EQUIPMENT (Tables)	3 Months Ended
	Oct. 31, 2014
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	Property, plant and equipment consist of the following:
		October 31,		July 31,
		2014		2014
	Machinery equipment	$	5,297,207	$	3,997,506
	Computer and office equipment		45,037		59,316
	Vehicle		75,291		38,558
	Property under capital lease		2,803,475		2,756,573
	Total property, plant and equipment		8,221,010		6,851,953
	Less: accumulated depreciation		-177,196		-72,697
	Total	$	8,043,814	$	6,779,256

INCOME_TAXES_Tables

INCOME TAXES (Tables)	3 Months Ended
	Oct. 31, 2014
Income Tax Disclosure [Abstract]
INCOME TAXES	The cumulative tax effect at the expected rate of 34% of significant items comprising the net deferred tax amount is at October 31, 2014 and July 31, 2014 as follows:
		October 31, 2014		July 31, 2014
	Deferred tax assets:
	Net operating losses	$	191,246	$	170,552
	Total deferred tax assets		191,246		170,552
	Less: valuation allowance		-191,246		-170,552
	Deferred tax assets, net	$	-	$	-

COMMITMENTS_CONTINGENCIES_RISK1

COMMITMENTS, CONTINGENCIES, RISKS AND UNCERTAINTIES (Tables)	3 Months Ended
	Oct. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS, CONTINGENCIES, RISKS AND UNCERTAINTIES	The total future minimum lease payments under the non-cancellable operating lease with respect to the office and the dormitory as of October 31, 2014are payable as follows:
	Year ending July 31, 2015		261,765
	Year ending July 31, 2016		349,020
	Year ending July 31, 2017		349,020
	Year ending July 31, 2018		349,020
	After 2018		6,281,780
	Total	$	7,590,605

NATURE_OF_OPERATIONS_Details_T

NATURE OF OPERATIONS (Details Textual) (USD $)	1 Months Ended	0 Months Ended	1 Months Ended	3 Months Ended
	Jul. 25, 2014	1-May-12	Sep. 23, 2013	Oct. 31, 2014	Jul. 31, 2014	15-May-12
Significant Accounting Policies [Line Items]
Shares Purchased				531,042,000	8,000,000
Proceeds from Divestiture of Interest in Consolidated Subsidiaries		$10
Percentage of Common Stock Issued and Outstanding	51.40%
Lucksky Hong Kong Shares Limited [Member]
Significant Accounting Policies [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares			250,000,000
Stock Issued During Period, Shares, New Issues			250,000,000	150,000,000
Luck Sky International Investment Holding Limited [Member]
Significant Accounting Policies [Line Items]
Ownership Percentage						90.00%
Shares Purchased						7,200,000
Shares Purchased Value						$235,000
Mr. Zhou Deng Rong [Member] | Sanhe City Lucksky Electrical Engineering Co [Member]
Significant Accounting Policies [Line Items]
Stock Issued During Period, Shares, Acquisitions	8,191,260
Equity Method Investment Ownership Percentage	3.00%
Mr. Zhou Jian [Member] | Sanhe City Lucksky Electrical Engineering Co [Member]
Significant Accounting Policies [Line Items]
Stock Issued During Period, Shares, Acquisitions	264,850,740
Equity Method Investment Ownership Percentage	97.00%

BASIS_OF_PRESENTATION_AND_SUMM3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	Oct. 31, 2014	Jul. 31, 2014
Condensed Income Statements, Captions [Line Items]
Total assets	$28,304,635	$27,312,036
Total liabilities	$18,690,461	$17,618,765

BASIS_OF_PRESENTATION_AND_SUMM4

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) (USD $)	3 Months Ended
	Oct. 31, 2014	Oct. 31, 2013
Variable Interest Entity [Line Items]
Net loss	$242,971	$462,010

BASIS_OF_PRESENTATION_AND_SUMM5

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2)	3 Months Ended
	Oct. 31, 2014
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Computer And Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Assets Held under Capital Leases [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	20 years

BASIS_OF_PRESENTATION_AND_SUMM6

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual)	Oct. 31, 2014	Jul. 31, 2014	Oct. 31, 2013
Change in Accounting Estimate [Line Items]
Percentage of VAT, Proceeds Received from Customers	17.00%
Foreign Currency Exchange Rate, Translation	7.7551	7.7497
Foreign Currency Weighted Average Exchange Rate, Translation	7.7534		7.7544
Subsidiaries in PRC [Member]
Change in Accounting Estimate [Line Items]
Foreign Currency Exchange Rate, Translation	6.1124	6.2164
Foreign Currency Weighted Average Exchange Rate, Translation	6.1389		6.1146

GOING_CONCERN_Details_Textual

GOING CONCERN (Details Textual) (USD $)	Oct. 31, 2014	Jul. 31, 2014
Schedule Of Collaborative Arrangements And Going Concern Transactions [Line Items]
Accumulated deficit	($1,166,628)	($862,211)

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Oct. 31, 2014	Jul. 31, 2014
Inventory [Line Items]
Raw materials	$70,920	$115,839
Accessory parts	912,404	635,708
Contracts work in progress	9,692,483	8,893,979
Total	$10,675,807	$9,645,526

PROPERTY_PLANT_AND_EQUIPMENT_D

PROPERTY, PLANT AND EQUIPMENT (Details) (USD $)	Oct. 31, 2014	Jul. 31, 2014
Property, Plant and Equipment [Line Items]
Machinery equipment	$5,297,207	$3,997,506
Computer and office equipment	45,037	59,316
Vehicle	75,291	38,558
Property under capital lease	2,803,475	2,756,573
Total property, plant and equipment	8,221,010	6,851,953
Less: accumulated depreciation	-177,196	-72,697
Total	$8,043,814	$6,779,256

PROPERTY_PLANT_AND_EQUIPMENT_D1

PROPERTY, PLANT AND EQUIPMENT (Details Textual) (USD $)	3 Months Ended
	Oct. 31, 2014	Oct. 31, 2013
Property, Plant and Equipment [Line Items]
Depreciation	$102,378	$0
General and Administrative Expense [Member]
Property, Plant and Equipment [Line Items]
Depreciation	39,354	0
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Depreciation	$63,024	$0

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Textual)

3 Months Ended

3 Months Ended

0 Months Ended

1 Months Ended

3 Months Ended

1 Months Ended

3 Months Ended

1 Months Ended

Oct. 31, 2014

Jul. 31, 2014

Jul. 25, 2014

Oct. 31, 2014

Oct. 31, 2014

Oct. 31, 2014

Oct. 31, 2014

Oct. 31, 2014

1-May-12

1-May-12

Apr. 30, 2012

Oct. 31, 2014

Oct. 31, 2014

Apr. 28, 2012

Sep. 30, 2014

Sep. 30, 2014

31-May-14

31-May-14

Jun. 14, 2014

Jun. 14, 2014

Oct. 31, 2014

Oct. 31, 2014

Oct. 31, 2014

Oct. 31, 2014

Oct. 31, 2014

Jul. 25, 2014

Jul. 25, 2014

Oct. 31, 2014

Jul. 31, 2014

USD ($)

USD ($)

Office Space [Member]

Factory [Member]

Dormitory [Member]

Office And Factory [Member]

Office And Factory [Member]

Agricultural Land [Member]

Agricultural Land [Member]

Agricultural Land [Member]

Agricultural Land [Member]

Agricultural Land [Member]

Agricultural Land [Member]

Sanhe Dong Yi Glass Machine Company Limited [Member]

Sanhe Dong Yi Glass Machine Company Limited [Member]

Sanhe Dong Yi Glass Machine Company Limited [Member]

Sanhe Dong Yi Glass Machine Company Limited [Member]

Sanhe Dong Yi Glass Machine Company Limited [Member]

Sanhe Dong Yi Glass Machine Company Limited [Member]

Sanhe Dong Yi Glass Machine Company Limited [Member]

Kelitai Air Powered Machinery Co Ltd [Member]

Kelitai Air Powered Machinery Co Ltd [Member]

Kelitai Air Powered Machinery Co Ltd [Member]

Kelitai Air Powered Machinery Co Ltd [Member]

Zhou Jian [Member]

Zhou Deng Rong [Member]

Directors [Member]

Directors [Member]

sqm

sqm

sqm

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

acre

USD ($)

CNY

USD ($)

CNY

USD ($)

CNY

Office And Factory [Member]

USD ($)

CNY

Purchase Agreements [Member]

Purchase Agreements [Member]

USD ($)

USD ($)

CNY

USD ($)

CNY

acre

Related Party Transaction [Line Items]

Prepaid Rent

$2,362,076

$3,080,147

$3,965

12,000

Payments to Acquire Furniture and Fixtures

1,487

9,000

Customer Advances, Current

1,242,198

Due to Related Parties, Current

19,256

18,934

544,958

3,331,400

1,263,334

7,722,000

Related Party Transaction, Purchases from Related Party

1,261,872

7,844,300

Payments to Acquire Machinery and Equipment

785,933

4,512,900

Payments to Acquire Other Productive Assets

21,000

130,919

Area of Land

1,296

5,160

1,200

44.3

4,748.96

Rental Income, Nonoperating

113,492

697,248

21,095

129,600

Lease Expiration Date

30-Apr-24

Payments for Rent

5,617

34,510

1,306,500

Accrued Rent, Current

174,510

85,795

Due to Related Parties, Noncurrent

$431,125

$430,928

Operating Lease Expiration Period

18 years 8 months

30 years

Business Acquisition, Equity Interest Issued or Issuable, Number of Shares

264,850,740

8,191,260

Business Acquisition, Percentage of Voting Interests Acquired

97.00%

3.00%

Business Acquisition Percentage Of Issued And Outstanding Shares

51.40%

GOVERNMENT_CONTRIBUTION_PLAN_D

GOVERNMENT CONTRIBUTION PLAN (Details Textual) (USD $)	3 Months Ended
	Oct. 31, 2014	Jul. 31, 2014
Defined Contribution Plan Disclosure [Line Items]
Defined Contribution Plan, Employer Discretionary Contribution Amount	$37,182	$22,098

STATUTORY_RESERVE_Details_Text

STATUTORY RESERVE (Details Textual)	3 Months Ended
	Oct. 31, 2014
Foreign Tax Authority [Member]
Statutory Reserve Disclosure [Line Items]
Statutory Surplus Reserve Fund Percentage	10.00%
Registered Capital Appropriation Percentage	50.00%
CHINA
Statutory Reserve Disclosure [Line Items]
Statutory Surplus Reserve Fund Percentage	10.00%
Registered Capital Appropriation Percentage	50.00%

CAPITAL_STOCK_AND_EQUITY_TRANS1

CAPITAL STOCK AND EQUITY TRANSACTIONS (Details Textual) (USD $)	11 Months Ended	12 Months Ended	1 Months Ended
	Jul. 31, 2009	Jul. 31, 2010	Sep. 23, 2013	Jul. 25, 2014	Oct. 31, 2014	Jul. 31, 2014
Class of Stock [Line Items]
Common Stock Shares Authorized					1,000,000,000	1,000,000,000
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
Business Acquisition Percentage Of Issued And Outstanding Shares				51.40%
Exchange of Stock for Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, Acquisitions			250,000,000
Zhou Jian [Member]
Class of Stock [Line Items]
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]
Class of Stock [Line Items]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares				8,191,260
Business Acquisition, Percentage of Voting Interests Acquired				3.00%
Common Stock [Member]
Class of Stock [Line Items]
Development Stage Entities, Stock Issued, Shares, Issued for Cash	5,000,000	3,000,000
Stock Issued During Period, Shares, Acquisitions			250,000,000

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	Oct. 31, 2014	Jul. 31, 2014
Deferred tax assets:
Net operating losses	$191,246	$170,552
Total deferred tax assets	191,246	170,552
Less: valuation allowance	-191,246	-170,552
Deferred tax assets, net	$0	$0

INCOME_TAXES_Details_Textual

INCOME TAXES (Details Textual) (USD $)	3 Months Ended	12 Months Ended
	Oct. 31, 2014	Jul. 31, 2014
Income Taxes [Line Items]
Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent	34.00%	34.00%
Operating Loss Carryforwards	$562,488
CHINA
Income Taxes [Line Items]
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Percent	25.00%
Luck Sky HK [Member]
Income Taxes [Line Items]
Income (Loss) from Subsidiaries, Net of Tax	0
Luck Sky Shenzhen [Member] | CHINA
Income Taxes [Line Items]
Operating Loss Carryforwards	11,933
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent	100.00%
Operating Loss Carry forwards Expiration Term	5 years
Sanhe [Member] | CHINA
Income Taxes [Line Items]
Operating Loss Carryforwards	579,117
Deferred Tax Assets, Net	$193,197	113,392
Operating Loss Carry forwards Expiration Term	5 years

COMMITMENTS_CONTINGENCIES_RISK2

COMMITMENTS, CONTINGENCIES, RISKS AND UNCERTAINTIES (Details) (USD $)	Oct. 31, 2014
Operating Leased Assets [Line Items]
Year ending July 31, 2015	$261,765
Year ending July 31, 2016	349,020
Year ending July 31, 2017	349,020
Year ending July 31, 2018	349,020
After 2018	6,281,780
Total	$7,590,605

COMMITMENTS_CONTINGENCIES_RISK3

COMMITMENTS, CONTINGENCIES, RISKS AND UNCERTAINTIES (Details Textual) (USD $)	3 Months Ended		1 Months Ended
	Oct. 31, 2014	Oct. 31, 2013	Sep. 23, 2013	Jul. 31, 2014
Operating Leased Assets [Line Items]
Capital Leases, Future Minimum Payments Due, Next Twelve Months	$28,056,451			$27,777,872
Operating Leases, Rent Expense, Net	$35,318	$2,326
Lucksky Hong Kong Shares Limited [Member]
Operating Leased Assets [Line Items]
Stock Issued During Period, Shares, New Issues	150,000,000		250,000,000