Hartford Great Health (HFUS) 10-Q 19 Jun 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Apr. 30, 2019	Jun. 19, 2019
Equity Issuance Dollar Amount Per Share Duration One
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Apr. 30, 2019
Entity Registrant Name	Hartford Great Health Corp.
Entity Central Index Key	0001482554
Current Fiscal Year End Date	--07-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2019
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Entity Small Business	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		99,108,000
Is Entity's Reporting Status Current?	Yes

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Apr. 30, 2019	Jul. 31, 2018
Current assets:
Cash and cash equivalents	$ 251,558	$ 1,444
Accounts and other receivables	208,183	0
Loan receivable	303,018	0
Related party receivable	803,428	0
Inventories	33,875	0
Total Current Assets	1,600,062	1,444
Non-Current Assets
Property, plant and equipment, net	32,261	0
Goodwill	1,008,052	0
Other assets	85,420	0
Total Non-current Assets	1,125,733	0
TOTAL ASSETS	2,725,795	1,444
Current liabilities:
Accounts payable and other payables	451,202	832
Related party payable	307,265	0
Total Current Liabilities	758,467	832
Long-term loan from related party	594,338	0
TOTAL LIABILITIES	1,352,805	832
Stockholders' equity
Preferred stock - $0.001 par value, 5,000,000 shares authorized, No shares issued and outstanding	0	0
Common stock - $0.001 par value, 100,000,000 shares authorized, 99,108,000 and 3,018,000 shares issued and outstanding as of April 30, 2019 and July 31, 2018, respectively	99,108	3,018
Additional paid-in capital	2,154,521	330,241
Accumulated deficit	(725,663)	(332,647)
Accumulated other comprehensive Income	3,504	0
Noncontrolling interest	(158,480)	0
Total Stockholders' equity	1,372,990	612
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 2,725,795	$ 1,444

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Apr. 30, 2019	Jul. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value per share	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	99,108,000	3,018,000
Common stock, shares outstanding	99,108,000	3,018,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018
Income Statement [Abstract]
Revenues	$ 23,103	$ 0	$ 23,103	$ 0
Cost of good sales	6,995	0	6,995	0
Gross Profit	16,108	0	16,108	0
Operating Expenses
General and administrative	271,952	5,193	331,761	18,756
Selling expenses	8,873	0	8,873	0
Total operating expenses	280,825	5,193	340,634	18,756
Operating Loss	(264,717)	(5,193)	(324,526)	(18,756)
Other Income (Expense)
Interest income (expense), net	9,493	(171)	9,493	(428)
Other Expense	(1,388)	0	(100,515)	0
Other Income (Expense), net	8,105	(171)	(91,022)	(428)
Loss before income taxes	(256,612)	(5,364)	(415,548)	(19,184)
Income Tax Expense	0	0	0	0
Net loss	(256,612)	(5,364)	(415,548)	(19,184)
Less: Net Loss Attributable to Noncontrolling Interest	(22,532)	0	(22,532)	0
Net Loss Attributable to Hartford Great Health Corp	$ (234,080)	$ (5,364)	$ (393,016)	$ (19,184)
Net loss per common share: Basic and diluted	$ 0	$ 0	$ (0.01)	$ (0.01)
Weighted average shares outstanding: Basic and Diluted	99,108,000	3,018,000	48,775,143	3,018,000

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018
Income Statement [Abstract]
Net Loss	$ (234,080)	$ (5,364)	$ (393,016)	$ (19,184)
Other Comprehensive income, net of income tax
Foreign currency translation adjustments	2,157	0	3,504	0
Total other comprehensive income	2,157	0	3,504	0
Less: Total other comprehensive loss attributable to noncontrolling interest	0	0	0	0
Total Other Comprehensive Loss Attributable to Hartford Great Health Corp	2,157	0	3,504	0
Total comprehensive loss	$ (231,923)	$ (5,364)	$ (389,512)	$ (19,184)

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) (Unaudited) - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated (Deficit)	Accumulated Other Comprehensive Income	Noncontrolling Interest	Total
Beginning Balance, Shares at Jul. 31, 2017	3,018,000
Beginning Balance, Amount at Jul. 31, 2017	$ 3,018	$ 283,113	$ (307,281)			$ (21,150)
Net loss			(19,184)			(19,184)
Issuance of common stock, Amount						0
Return of capital						0
Ending Balance, Shares at Apr. 30, 2018	3,018,000
Ending Balance, Amount at Apr. 30, 2018	$ 3,018	283,113	(326,465)			(40,334)
Beginning Balance, Shares at Jul. 31, 2018	3,018,000
Beginning Balance, Amount at Jul. 31, 2018	$ 3,018	330,241	(332,647)			612
Net loss			(393,016)		(22,532)	(415,548)
Issuance of common stock, Shares	96,090,000
Issuance of common stock, Amount	$ 96,090	1,825,710				1,921,800
Return of capital		(1,430)				(1,430)
Contribution through acquisitions and new subsidiary					(135,948)	(135,948)
Foreign currency translation adjustment				3,504		3,504
Ending Balance, Shares at Apr. 30, 2019	99,108,000
Ending Balance, Amount at Apr. 30, 2019	$ 99,108	$ 2,154,521	$ (725,663)	$ 3,504	$ (158,480)	$ 1,372,990

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Apr. 30, 2019	Apr. 30, 2018
Cash flows from operating activities:
Net loss including noncontrolling interests	$ (415,548)	$ (19,184)
Adjustments to reconcile net loss including noncontrolling interests to net cash used in operating activities:
Depreciation	1,852	530
Changes in operating assets and liabilities:
Accounts and other receivables	(109,406)	0
Related party receivable	(4,421)	0
Inventories	(26,939)	0
Other assets	104,372	0
Accounts and other payables	39,666	1,927
Related party payable	(721,526)	0
Net cash used in operating activities	(1,131,950)	(16,727)
Cash flows from investing activities:
Cash proceeds from acquisition	21,594	0
Cash paid for acquisitions	(384,515)	0
Payments on new loan receivables	(599,870)	0
Repayment of loan receivable	300,000	0
Purchases of property and equipment	(278)	0
Net cash used in investing activities	(663,069)	0
Cash flows from financing activities:
Contribution from noncontrolling interest	123,456	0
Proceeds from issuances of common stock	1,921,800	0
Return of capital	(1,430)	0
Loans from shareholders	0	17,700
Net cash provided by financing activities	2,043,826	17,700
Effect of exchange rate changes on cash	1,307	0
Net increase in cash and equivalents	250,114	973
Cash and equivalents at beginning of period	1,444	1,928
Cash and equivalents at end of period	251,558	2,901
Supplemental Cash Flow Information
Interest paid	0	0
Income taxes paid	$ 0	$ 0

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting Policies	9 Months Ended
	Apr. 30, 2019
Accounting Policies [Abstract]
Nature of Operations and Summary of Significant Accounting Policies	1. Nature of Operations and Summary of Significant Accounting Policies Nature of Operations Hartford Great Health Corp. ("the Company" formerly "PhotoAmigo, Inc." organized under the laws of Nevada on April 2, 2008 ) is now certified and complies with the requirements of California law effective on September 6, 2018, for the purpose of qualifying to transact intrastate business in the State of California. It plans to develop the Sino-US Health and Education industries. During the nine months ended April 30, 2019, the Company acquired multiple entities in China (see note 4 Acquisitions and Joint Ventures), plans to conduct various business lines which include the sales of health products, artificial intelligence products related to the health and wellness industry, vacation agency, hotel business as well as child education centers. Summary of Significant Accounting Policies Interim Financial Information: Use of Estimates: Foreign Currency: Comprehensive Income (loss): Fair value of financial instruments: Cash and Cash Equivalents: Loans and Receivables: Goodwill: Business Combinations: Noncontrolling interest: Income Taxes: On December 22, 2017, the President of the United States signed into law the Tax Reform Act. The Tax Reform Act permanently reduces the U.S. corporate income tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2018. In addition, the 2017 Tax Act also creates a new requirement that certain income (i.e., Global Intangible Low-Taxed Income (“GILTI”)) earned by controlled foreign corporations (“CFCs”) must be included in the gross income of the CFCs’ U.S. shareholder income. The Company has been in loss position for years and zero balances of tax provisions, deferred tax assets and liabilities as of the reporting periods ended. The tax reforms have no significant impacts on the Company. Revenue Recognition: Income (Loss) Per Share: Recent Accounting Pronouncements: In August 2018, the FASB issued ASU No. 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement.” ASU No. 2018-13 removes certain disclosure requirements related to the fair value hierarchy, modifies existing disclosure requirements related to measurement uncertainty and adds new disclosure requirements. ASU No. 2018-13 disclosure requirements include disclosing the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period and the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. ASU No. 2018-13 is effective for the Company within those fiscal years beginning on December 15, 2019, with early adoption permitted. Certain disclosures in the new guidance will need to be applied on a retrospective basis and others on a prospective basis. The Company does not expect that the adoption of ASU No. 2018-13 will have a material impact on its financial position, results of operations and liquidity. In February 2018, the FASB issued ASU No. 2018-02, “Income Statement - Reporting Comprehensive Income (Topic 220)”, which amends the previous guidance to allow for certain tax effects “stranded” in accumulated other comprehensive income, which are impacted by the Tax Cuts and Jobs Act (the “Tax Reform Act”) , to be reclassified from accumulated other comprehensive income into retained earnings. This amendment pertains only to those items impacted by the new tax law and will not apply to any future tax effects stranded in accumulated other comprehensive income. This standard is effective for fiscal years beginning after December 15, 2018 and allows for early adoption. The Company does not expect that the adoption of ASU No. 2018-02 will have a material impact on its financial position, results of operations and liquidity. In January 2017, the FASB issued ASU No. 2017-04, “Intangibles and Other (Topic 350): Simplifying the Test for Goodwill Impairment”, which eliminates the requirement to calculate the implied fair value of goodwill, but rather requires an entity to record an impairment charge based on the excess of a reporting unit’s carrying value over its fair value. This amendment is effective for annual or interim goodwill impairment tests in fiscal years beginning after December 15, 2019. Early adoption is permitted. The Company is currently evaluating the impact of ASU No. 2017-04 on its financial position and results of operations. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. The accounting standard changes the methodology for measuring credit losses on financial instruments and the timing when such losses are recorded. ASU No. 2016-13 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2019. Early adoption is permitted for fiscal years, and interim periods within those years, beginning after December 15, 2018. The Company is currently evaluating the impact this standard will have on its financial position, results of operations and liquidity. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)”. This update is intended to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. This update is effective for annual and interim reporting periods beginning after December 15, 2018, including interim periods within those fiscal years. In July 2018, the FASB further amended ASU No. 2016-02 and the Company will elect the transition provision permitting it to record existing operating leases on the Consolidated Balance Sheet without adjusting comparative periods. The Company intends to elect the package of practical expedients allowing it to not reassess prior conclusions related to expired or existing contracts that are or that contain leases, lease classification and the accounting for initial direct costs. These practical expedients must be elected as a package and applied consistently. Operating leases with a term of 12 months or less will not be recorded on the Consolidated Balance Sheet. The Company is currently evaluating the impact this standard will have on its financial position, results of operations and liquidity.

Going Concern

Going Concern	9 Months Ended
	Apr. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	2. Going Concern The accompanying financial statements were prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of obligations in the normal course of business. However, the Company has incurred losses since inception (April 2, 2008), resulting in an accumulated deficit of $ 725,663 as of April 30, 2019. These conditions raise substantial doubt about the ability of the Company to continue as a going concern. In view of these matters, continuation as a going concern is dependent upon several factors, including the availability of debt or equity funding upon terms and conditions acceptable to the Company and ultimately achieving profitable operations. Management cannot provide assurance that the Company will meet its objectives and be able to continue in operation. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

Loan Receivable

Loan Receivable	9 Months Ended
	Apr. 30, 2019
Receivables [Abstract]
Loan Receivable	3. Loan Receivable The Company loaned $300,000 to a third party, Hong Kong Hong Tai Int’l Trade Limited. The loan bears annual interest rate of six percent. The term of loan is six months, started from December 28, 2018 and expires on June 27, 2019. The loan has been fully paid back on February 5, 2019. $1,923 of interest income was recognized and received during the three and nine months ended April 30, 2019. The Company loaned another $200,000 to Hong Kong Hong Tai Int’l Trade Limited. The loan bears annual interest rate of six percent. The term of loan is six months, started from March 4, 2019 and expires on September 3, 2019. $1,900 of interest income was recognized during the three and nine months ended April 30, 2019. The Company loaned another $99,870 to a third party, Longsheng Aquatic Products Co., Ltd. The loan bears annual interest rate of six percent. The term of loan is six months, started from February 14, 2019 and expires on May 13, 2019. On May 12, 2019, the loan has been extended for another year, expires on May 13, 2020. $1,248 of interest income was recognized during the three and nine months ended April 30, 2019.

Acquisitions and Joint Ventures

Acquisitions and Joint Ventures	9 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
Acquisitions and Joint Ventures	4. Acquisitions and Joint Ventures On December 28, 2018, the Company acquired Hangzhou Hartford Comprehensive Health Management, Ltd (“HZHF”), an entity located at Hangzhou, China. The operation results of HZHF are included in the Company’s consolidated financial statements commencing on the acquisition date. The Company has recorded an allocation of the purchase price to the Company’s identifiable assets acquired based on their fair value at the acquisition date. No business inputs, process and workforce have been acquired through the transaction. The Company accounted the transaction in accordance with the Asset Acquisitions The preliminary calculation of purchase price and purchase price allocation (unaudited) is as following: Identifiable Assets Acquired Cash and cash equivalents 154 Other current assets 26,239 Property and equipment, net 4,199 Rent deposit 11,984 Deferred Start-up cost, noncurrent 99,043 Total Consideration 141,619 Right after the transaction was consummated, the Company fully expensed the deferred start-up cost in accordance with US GAAP. On January 28, 2019, the Company entered an agreement to acquire 100 percent equity interest of Shanghai Luo Sheng International Trade Ltd. (“SH Luosheng”). The acquisition agreement will be executed when the Company is financially ready to move on, and the purchase price will be calculated based on the net assets of SH Luosheng on the purchase date. As of April 30, 2019, the acquisition agreement has not yet taken effective. On March 22, 2019, HZHF acquired 60 percent ownership interest of Hangzhou Longjing Qiao Fu Vacation Hotel Co., Ltd. (“Longjing”) from Shanghai Qiao Garden Property Management Group, Ltd. The results of operations of the acquired subsidiary are included in the Company’s consolidated financial statements commencing on the acquisition date. The Company has recorded an allocation of the purchase price to the Company’s tangible and identifiable intangible assets acquired and liabilities assumed based on their fair value at the acquisition date. The Company accounted the acquisition transaction in accordance with FASB ASC 805, Business Combinations. The Company classifies the 40 percent ownership interest held by Shanghai Qiaohong Real Estate Co., Ltd. as "Noncontrolling interest" on the consolidated balance sheet. The related transaction costs were immaterial and included in General and administrative expenses in the accompanying consolidated statements of operations. The preliminary calculation of purchase price and purchase price allocation (unaudited) is as follows: Assets Acquired and Liabilities Assumed Cash and cash equivalents 15,383 Accounts receivable 31,924 Other current assets 24,011 Inventories 7,006 Property and equipment, net 29,428 Goodwill 469,726 Accounts payable (2,671 ) other account payable (722,436 ) Noncontrolling interest 253,557 Total consideration 105,928 On March 20, 2019, the Company acquired Shanghai Hartford Comprehensive Health Management, Ltd. (“SHHF”) and its 90 percent owned subsidiary Shanghai Qiao Garden International Travel Agency (“Qiao Garden Intl Travel”). The results of operations of the acquired entities are included in the Company’s consolidated financial statements commencing on the acquisition date. The Company has recorded an allocation of the purchase price to the Company’s tangible and identifiable intangible assets acquired and liabilities assumed based on their fair value at the acquisition date. The Company accounted the acquisition transaction in accordance with FASB ASC 805, Business Combinations. The Company classifies the un-acquired 10 percent ownership interest as "Noncontrolling interest" on the consolidated balance sheet. The related transaction costs were immaterial and included in General and administrative expenses in the accompanying consolidated statements of operations. The preliminary calculation of purchase price and purchase price allocation (unaudited) is as follows: Assets Acquired and Liabilities Assumed Cash and cash equivalents 6,089 Other current assets 806,970 Property and equipment, net 216 Deposit 76,472 Goodwill 538,326 Other account payable (1,075,405 ) Noncontrolling interest 6,049 Total consideration 358,717 Effective on March 22, 2019, SHHF entered into a joint venture agreement with Shanghai Jinyu Education Technology Co., Ltd. (“SH Jingyu”) and another individual investor, to form a new entity Hartford International Education Technology Co., Ltd (“HF Intl Education”) to provide childcare education services. The joint venture is owned 65% by SHHF and 20% by SH Jingyu and 15% by another individual investor. SHHF is responsible for the overall development and operation of HF Intl Education. As a result, SHHF has the majority voting interest with primary beneficiary. The results of operations of HF Intl Education are included in the Company’s consolidated financial statements commencing on the formation date. The Company classifies the 35% ownership interest held by SH Jingyu and another individual investor as "Noncontrolling interest" on the consolidated balance sheet. The registered capital for HF Intl Education is RMB 5 million. As of April 30, 2019, amount of RMB 830,000 or USD 123,456 capital were injected and the remaining of RMB 4,170,000 or USD $743,711 is contributable by the three shareholders. All capitals are required to be injected by October 1, 2019. Above acquisition transactions have been included in the condensed consolidated balance sheets and condensed consolidated statements of operations within the filing. According to Regulation S-X Article 11 Rule 11-02c, Pro Forma condensed consolidated statements of operations are required. The pro forma information presented is for information purposes only and is not necessarily indicative of the consolidated results of operations that would have been realized if the transactions had been completed on the date indicated, does not reflect synergies that might have been achieved, nor is it indicative of future consolidated operating results or financial position. The following unaudited Pro Forma condensed consolidated statements of operations give effect to these acquisition transactions as if they had occurred at the beginning of the fiscal year presented. The unaudited pro forma condensed financial statements should be read together with the Company’s historical financial statements, which are included in the Company’s latest annual report on Form 10-K and quarterly report on Form 10-Q, and the acquired entities’ historical information included herein. Unaudited Pro Forma Condensed Combined Statements of Operations Three months ended Nine months ended April 30, 2019 April 30, 2019 Revenues 44,707 98,765 Net Loss (199,512 ) (516,249 ) Less: Net Loss Attributable to Noncontrolling Interest (2,998 ) (a) (24,608 ) (a) Net Loss Attributable to Hartford Great Health Corp (196,514 ) (491,641 ) Net loss per common share: Basic and Diluted (0.00 ) (b) (0.00 ) (b) Notes: (a) Represents the net loss being allocated to noncontrolling interests. (b) Represents the net loss per shares, the weighted average shares increased as if the issuance of 96,090,000 common shares to finance the acquisitions occurred at the beginning of the fiscal year presented.

Goodwill

Goodwill	9 Months Ended
	Apr. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	5. Goodwill The following is a roll-forward of goodwill for the nine-month ended April 30, 2019 (unaudited): Hangzhou Longjing Qiao Fu Vacation Hotel Shanghai Qiao Garden International Travel Agency Total Balance at July 31, 2018 $ — $ — $ — Acquisitions 469,726 538,326 1,008,052 Balance at April 30, 2019 $ 469,726 $ 538,326 $ 1,008,052

Related Party Transactions

Related Party Transactions	9 Months Ended
	Apr. 30, 2019
Related Party Transactions [Abstract]
Related Party Transactions	6. Related Party Transactions On October 2018, the Company borrowed $30,000 from a potential investor to fund the Company's ongoing activities. It was an indefinite short-term loan with no interest bearing. The potential investor has not received any equity for this loan and this loan is paid back by the Company in the following quarter. On October 2018, the Company refunded $1,430 of the additional paid in capital to the former CFO. On December 11, 2018, the Company sold 96,090,000 shares of its common stock to various investors, including 54,040,000 shares sold to its Officers and Directors with proceeds of $1,080,800. The whole amount of proceeds has been collected as of April 30, 2019. As of April 30, 2019, the Company has $496,163 related party balance including $803,428 of related party receivable net with $307,265 related party payable with below related parties: One of the directors advanced $83,627 for business trips and expenses and the amount is going to be reimbursed or paid back during next three months. Amount of $679,593 is receivable from Shanghai Qiaohong Real Estate Co., Ltd. (“SH Qiaohong”), owning 40 percent equity interest of Longjing. The balance was acquired through SHHF acquisition. SHHF loaned the amount to SH Qiaohong for two years on June 21, 2018, the related party loan bears annual interest of six percent. The balance will be paid back by June 30, 2020. $4,421 of interest income was recognized during the three months and nine months ended April 30, 2019, respectively. Amount of $267,057 is payable to SH Qiaohong. The balance was part of the liability assumed by the company through SHHF acquisition. The original owner of SHHF used the amount from SH Qiaohong for start-up expense and 90 percent of Qiao Garden Intl Travel acquisition. As of April 30, 2019, the Company has $594,338 long term payable to Shanghai DuBian Assets Management Ltd., which is owned by the Company’s CEO’s relative. The payable balance was assumed from the acquisition transaction. On April 30, 2019, both parties entered a long-term agreement to convert the payable to long term debt, expires on April 30, 2021, bearing with approximately 2.5 percent of annual interest. The unpaid principle and interest will be due on the maturity date. During the nine months ended April 30, 2018, the Company borrowed $17,700 from four shareholders to fund the Company's ongoing activities. Simple interest accrues on these notes at 2% annually and principle and interest are due upon sale or merger of the company or upon demand. The Company has accrued an interest expense of $171 for the three months and $428 for the nine months ended April 30, 2018 related to these notes. During the fourth quarter ended July 31, 2018, the Company converted the borrowings to additional paid in capital. Office space of headquarter is provided to the Company at no cost by the executive officers. No provision for these costs has been included in these financial statements as the amounts are not material.

Accounts and other payables

Accounts and other payables	9 Months Ended
	Apr. 30, 2019
Payables and Accruals [Abstract]
Accounts and other payables	7. Accounts and other payables The following is a breakdown of the accounts and other payables as of April 30, 2019: Payable to acquiree 223,873 Payable to a third party assumed from acquisition 180,263 Accounts payable and others 47,066 Total Accounts and other payables 451,202 Payable to acquiree is the unpaid consideration for the acquisitions described in note 4 “Acquisitions and Joint Ventures”. As of April 30, 2019, Payable to third parties are mainly related to the liabilities which were assumed from the acquisition transactions.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Apr. 30, 2019
Stockholders' equity
Stockholders' Equity	8. Stockholders' Equity Preferred Stock The Company is authorized to issue 5,000,000 shares of preferred stock with a par value of $0.001 per share. No shares of preferred stock have been issued or outstanding since Inception (April 2, 2008). Common Stock The Company is authorized to issue 100,000,000 shares of common stock with a par value of $0.001 per share. 96,090,000 and 0 shares of common stock were issued during the nine months ended April 30, 2019 or 2018, respectively. The issuance of 96,090,000 shares were issued at $0.02 per share. As of April 30, 2019, total proceeds of $1,921,800 has been received. On April 30, 2019, the Company obtained stockholder consent for the approval of an amendment to our certificate of incorporation to increase our authorized shares of common stock, $0.001 par value (the “Common Stock”) from 100,000,000 to 300,000,000. The increase in the authorized shares of Common Stock will become effective upon the filing of the Amendment with the Secretary of State of the State of Nevada.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Apr. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	9. Commitments and Contingencies During the nine months ended April 30, 2019, the Company acquired multiple entities and formed a joint venture entity, each entity maintains its own leased office building and property. As of April 30, 2019, future minimum rent payments under these lease agreements are as follows: Minimum Lease Obligations Years ending July 31: 2020 655,006 2021 671,696 2022 583,286 2023 138,265 2024 47,580 Thereafter 597,277 2,693,110 Rental expense under all operating leases totaled $112,844 and $139,722 for the three and nine months ended April 30, 2019, respectively. Rent expense totaled $0 for the three and nine months ended April 30, 2018, respectively. The Company has entered into an agreement with the Company’s legal consultant. The monthly retainer of $2,500 for the legal consultant’s service.

Subsequent Events

Subsequent Events	9 Months Ended
	Apr. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	10. Subsequent Events. In accordance with ASC 855 , "Subsequent Events"

Nature of Operations and Summ_2

Nature of Operations and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Apr. 30, 2019
Accounting Policies [Abstract]
Interim Financial Information	Interim Financial Information:
Use of Estimates	Use of Estimates:
Foreign Currency	Foreign Currency:
Comprehensive Income (loss)	Comprehensive Income (loss):
Fair value of financial instruments	Fair value of financial instruments:
Cash and Cash Equivalents	Cash and Cash Equivalents:
Loans and Receivables	Loans and Receivables:
Goodwill	Goodwill:
Business Combinations	Business Combinations:
Noncontrolling interest	Noncontrolling interest:
Income Taxes	Income Taxes: On December 22, 2017, the President of the United States signed into law the Tax Reform Act. The Tax Reform Act permanently reduces the U.S. corporate income tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2018. In addition, the 2017 Tax Act also creates a new requirement that certain income (i.e., Global Intangible Low-Taxed Income (“GILTI”)) earned by controlled foreign corporations (“CFCs”) must be included in the gross income of the CFCs’ U.S. shareholder income. The Company has been in loss position for years and zero balances of tax provisions, deferred tax assets and liabilities as of the reporting periods ended. The tax reforms have no significant impacts on the Company.
Revenue Recognition	Revenue Recognition:
Income (Loss) Per Share	Income (Loss) Per Share:
Recent Accounting pronouncements	Recent Accounting Pronouncements: In August 2018, the FASB issued ASU No. 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement.” ASU No. 2018-13 removes certain disclosure requirements related to the fair value hierarchy, modifies existing disclosure requirements related to measurement uncertainty and adds new disclosure requirements. ASU No. 2018-13 disclosure requirements include disclosing the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period and the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. ASU No. 2018-13 is effective for the Company within those fiscal years beginning on December 15, 2019, with early adoption permitted. Certain disclosures in the new guidance will need to be applied on a retrospective basis and others on a prospective basis. The Company does not expect that the adoption of ASU No. 2018-13 will have a material impact on its financial position, results of operations and liquidity. In February 2018, the FASB issued ASU No. 2018-02, “Income Statement - Reporting Comprehensive Income (Topic 220)”, which amends the previous guidance to allow for certain tax effects “stranded” in accumulated other comprehensive income, which are impacted by the Tax Cuts and Jobs Act (the “Tax Reform Act”) , to be reclassified from accumulated other comprehensive income into retained earnings. This amendment pertains only to those items impacted by the new tax law and will not apply to any future tax effects stranded in accumulated other comprehensive income. This standard is effective for fiscal years beginning after December 15, 2018 and allows for early adoption. The Company does not expect that the adoption of ASU No. 2018-02 will have a material impact on its financial position, results of operations and liquidity. In January 2017, the FASB issued ASU No. 2017-04, “Intangibles and Other (Topic 350): Simplifying the Test for Goodwill Impairment”, which eliminates the requirement to calculate the implied fair value of goodwill, but rather requires an entity to record an impairment charge based on the excess of a reporting unit’s carrying value over its fair value. This amendment is effective for annual or interim goodwill impairment tests in fiscal years beginning after December 15, 2019. Early adoption is permitted. The Company is currently evaluating the impact of ASU No. 2017-04 on its financial position and results of operations. In June 2016, the FASB issued ASU No. 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. The accounting standard changes the methodology for measuring credit losses on financial instruments and the timing when such losses are recorded. ASU No. 2016-13 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2019. Early adoption is permitted for fiscal years, and interim periods within those years, beginning after December 15, 2018. The Company is currently evaluating the impact this standard will have on its financial position, results of operations and liquidity. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)”. This update is intended to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. This update is effective for annual and interim reporting periods beginning after December 15, 2018, including interim periods within those fiscal years. In July 2018, the FASB further amended ASU No. 2016-02 and the Company will elect the transition provision permitting it to record existing operating leases on the Consolidated Balance Sheet without adjusting comparative periods. The Company intends to elect the package of practical expedients allowing it to not reassess prior conclusions related to expired or existing contracts that are or that contain leases, lease classification and the accounting for initial direct costs. These practical expedients must be elected as a package and applied consistently. Operating leases with a term of 12 months or less will not be recorded on the Consolidated Balance Sheet. The Company is currently evaluating the impact this standard will have on its financial position, results of operations and liquidity.

Acquisitions and Joint Ventur_2

Acquisitions and Joint Ventures (Tables)	9 Months Ended
	Apr. 30, 2019
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired	The preliminary calculation of purchase price and purchase price allocation (unaudited) is as following: Identifiable Assets Acquired Cash and cash equivalents 154 Other current assets 26,239 Property and equipment, net 4,199 Rent deposit 11,984 Deferred Start-up cost, noncurrent 99,043 Total Consideration 141,619 Assets Acquired and Liabilities Assumed Cash and cash equivalents 15,383 Accounts receivable 31,924 Other current assets 24,011 Inventories 7,006 Property and equipment, net 29,428 Goodwill 469,726 Accounts payable (2,671 ) other account payable (722,436 ) Noncontrolling interest 253,557 Total consideration 105,928 Assets Acquired and Liabilities Assumed Cash and cash equivalents 6,089 Other current assets 806,970 Property and equipment, net 216 Deposit 76,472 Goodwill 538,326 Other account payable (1,075,405 ) Noncontrolling interest 6,049 Total consideration 358,717
Business Acquisition, Pro Forma Information	Unaudited Pro Forma Condensed Combined Statements of Operations Three months ended Nine months ended April 30, 2019 April 30, 2019 Revenues 44,707 98,765 Net Loss (199,512 ) (516,249 ) Less: Net Loss Attributable to Noncontrolling Interest (2,998 ) (a) (24,608 ) (a) Net Loss Attributable to Hartford Great Health Corp (196,514 ) (491,641 ) Net loss per common share: Basic and Diluted (0.00 ) (b) (0.00 ) (b) Notes: (a) Represents the net loss being allocated to noncontrolling interests. (b) Represents the net loss per shares, the weighted average shares increased as if the issuance of 96,090,000 common shares to finance the acquisitions occurred at the beginning of the fiscal year presented.

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Apr. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following is a roll-forward of goodwill for the nine-month ended April 30, 2019 (unaudited): Hangzhou Longjing Qiao Fu Vacation Hotel Shanghai Qiao Garden International Travel Agency Total Balance at July 31, 2018 $ — $ — $ — Acquisitions 469,726 538,326 1,008,052 Balance at April 30, 2019 $ 469,726 $ 538,326 $ 1,008,052

Accounts and other payables (Ta

Accounts and other payables (Tables)	9 Months Ended
	Apr. 30, 2019
Payables and Accruals [Abstract]
Accounts and other payables	The following is a breakdown of the accounts and other payables as of April 30, 2019: Payable to acquiree 223,873 Payable to a third party assumed from acquisition 180,263 Accounts payable and others 47,066 Total Accounts and other payables 451,202

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Apr. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	As of April 30, 2019, future minimum rent payments under these lease agreements are as follows: Minimum Lease Obligations Years ending July 31: 2020 655,006 2021 671,696 2022 583,286 2023 138,265 2024 47,580 Thereafter 597,277 2,693,110

Nature of Operations and Summ_3

Nature of Operations and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Apr. 30, 2019	Jul. 31, 2018
Accounting Policies [Abstract]
Short term loan receivables	$ 303,018	$ 0
Accounts and other receivable	$ 208,183	$ 0

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	Apr. 30, 2019	Jul. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (725,663)	$ (332,647)

Loan Receivable (Details Narrat

Loan Receivable (Details Narrative)	3 Months Ended	9 Months Ended
	Apr. 30, 2019USD ($)	Apr. 30, 2019USD ($)
Hong Kong Hong Tai Intl Trade Limited
Loan receivables	$ 300,000	$ 300,000
Expiration date		Jun. 27, 2019
Interest rate		6.00%
Interest income	1,923	$ 1,923
Hong Kong Hong Tai Intl Trade [Member]
Loan receivables	200,000	$ 200,000
Expiration date		Sep. 3, 2019
Interest rate		6.00%
Interest income	1,900	$ 1,900
Longsheng Aquatic Products [Member]
Loan receivables	99,870	$ 99,870
Expiration date		May 13, 2019
Interest rate		6.00%
Interest income	$ 1,248	$ 1,248

Acquisitions and Joint Ventur_3

Acquisitions and Joint Ventures (Details) - USD ($)	Apr. 30, 2019	Jul. 31, 2018
Inventories	$ 33,875	$ 0
Goodwill	1,008,052	0
Noncontrolling interest	158,480	$ 0
Hangzhou Hartford Comprehensive Health Management
Cash and cash equivalents	154
Other current assets	26,239
Property and Equipment, net	4,199
Rent deposit	11,984
Deferred Start-up cost, noncurrent	99,043
Total consideration	141,619
SH Luosheng
Cash and cash equivalents	15,383
Accounts receivable	31,924
Other current assets	24,011
Inventories	7,006
Property and Equipment, net	29,428
Goodwill	469,726
Accounts payable	(2,671)
Other account payable	(722,436)
Noncontrolling interest	253,557
Total consideration	105,928
Shanghai Hartford Comprehensive Health Management
Cash and cash equivalents	6,089
Other current assets	806,970
Property and Equipment, net	216
Deposit	76,472
Goodwill	538,326
Other account payable	(1,075,405)
Noncontrolling interest	6,049
Total consideration	$ 358,717

Acquisitions and Joint Ventur_4

Acquisitions and Joint Ventures (Details 2) - USD ($)	3 Months Ended	9 Months Ended
	Apr. 30, 2019	Apr. 30, 2019
Notes to Financial Statements
Revenues	$ 44,707	$ 98,765
Net Loss	(199,512)	(516,249)
Less: Net Loss Attributable to Noncontrolling Interest	(2,998)	(24,608)
Net Loss Attributable to Hartford Great Health Corp	$ (196,514)	$ (491,641)
Net loss per common share:
Basic and Diluted	$ 0	$ 0

Goodwill (Details)

Goodwill (Details)	9 Months Ended
	Apr. 30, 2019USD ($)
Goodwill at beginning	$ 0
Acquisitions	1,008,052
Goodwill at end	1,008,052
Hangzhou Longjing Qiao Fu Vacation Hotel
Goodwill at beginning	0
Acquisitions	469,726
Goodwill at end	469,726
Shanghai Qiao Garden International Travel Agency
Goodwill at beginning	0
Acquisitions	538,326
Goodwill at end	$ 538,326

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Dec. 11, 2018	Oct. 31, 2018	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018
Additional paid in capital refunded					$ 1,430	$ 0
Stock issued during the period, Shares					96,090,000
Advance from related party						44,774
Interest expenses				$ 171		428
Related party balance			$ 496,163		$ 496,163
Related party receivable			803,428		803,428
Related party payable			307,265		307,265
Investor [Member]
Amount borrowed		$ 30,000
Chief Financial Officer [Member]
Additional paid in capital refunded		$ 1,430
Investors [Member]
Stock issued during the period, Shares	96,090,000
Stock issued during the period, value	$ 1,080,800
Four shareholders [Member]
Amount borrowed						$ 17,700
Interest rate						2.00%
SH Qiaohong
Related party receivable			679,593		679,593
Related party payable			267,057		267,057
Interest income			4,421		$ 4,421
Shanghai DuBian Assets Management
Interest rate					2.50%
Related party payable			$ 594,338		$ 594,338
Expiration date					Apr. 30, 2021

Accounts and other payables (De

Accounts and other payables (Details)	Apr. 30, 2019USD ($)
Payables and Accruals [Abstract]
Payable to acquire	$ 223,873
Payable to a third party assumed from acquisition	180,263
Accounts payable and others	47,066
Total Accounts and other payables	$ 451,202

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	9 Months Ended
	Apr. 30, 2019	Apr. 30, 2018	Jul. 31, 2018
Stockholders' equity
Preferred stock, par value per share	$ 0.001		$ 0.001
Preferred stock, shares authorized	5,000,000		5,000,000
Preferred stock, shares issued	0		0
Preferred stock, shares outstanding	0		0
Common stock, par value per share	$ 0.001		$ 0.001
Common stock, shares authorized	100,000,000		100,000,000
Stock issued during the period, Shares	96,090,000
Share price	$ 0.02
Proceeds from issue of common stock	$ 1,921,800	$ 0

Commitments and Contingencies_2

Commitments and Contingencies (Details)	Apr. 30, 2019USD ($)
Commitments and Contingencies Disclosure [Abstract]
2020	$ 655,006
2021	671,696
2022	583,286
2023	138,265
2024	47,580
Thereafter	597,277
Operating Leases, Future Minimum Payments Due	$ 2,693,110

Commitments and Contingencies_3

Commitments and Contingencies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2019	Apr. 30, 2018	Apr. 30, 2019	Apr. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Rent expense	$ 112,844	$ 0	$ 139,722	$ 0
Monthly retainer for legal consultant's service			$ 2,500