Hartford Great Health (HFUS) 10-Q 16 Dec 19 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Oct. 31, 2019	Dec. 13, 2019
Equity Issuance Dollar Amount Per Share Duration One
Entity Registrant Name	Hartford Great Health Corp.
Entity Central Index Key	0001482554
Current Fiscal Year End Date	--07-31
Entity Filer Category	Non-accelerated Filer
Document Type	10-Q
Amendment Flag	false
Is Entity's Reporting Status Current?	Yes
Document Period End Date	Oct. 31, 2019
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020
Entity's Reporting Status Current	Yes
Entity Incorporation, State or Country Code	DE
Entity File Number	333-164633
Entity Interactive Data Current	Yes
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

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Oct. 31, 2019	Jul. 31, 2019
Current Assets
Cash and cash equivalents	$ 116,240	$ 269,672
Current Loan receivables	312,214	107,616
Prepaid and Other current receivables	360,112	386,700
Related party receivables	716,340	713,612
Total Current Assets	1,504,906	1,477,600
Non-Current Assets
Restricted cash, noncurrent	28,414	29,052
Property and equipment, net	318,576	253,584
Loan receivable, noncurrent	0	200,000
Goodwill	991,759	1,040,017
Other assets	4,589,731	673,634
Total Non-current Assets	5,928,480	2,196,287
TOTAL ASSETS	7,433,386	3,673,887
Current Liabilities
Related party payables	1,571,672	1,327,559
Other current payables	971,174	175,856
Total Current Liabilities	2,542,846	1,503,415
Long-term loan from related party	575,943	585,146
Other liabilities	3,492,655	336,046
TOTAL LIABILITIES	6,611,444	2,424,607
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, 300,000,000 shares authorized, 99,108,000 shares issued and outstanding	99,108	99,108
Additional paid-in capital	2,154,521	2,154,521
Accumulated deficit	(1,222,519)	(916,816)
Accumulated other comprehensive Loss	(51,612)	(6,392)
Noncontrolling interest	(157,556)	(81,141)
Total Stockholders' Equity	821,942	1,249,280
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 7,433,386	$ 3,673,887

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Oct. 31, 2019	Jul. 31, 2019
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	300,000,000	300,000,000
Common stock, shares issued	99,108,000	99,108,000
Common stock, shares outstanding	99,108,000	99,108,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Oct. 31, 2019	Oct. 31, 2018
Income Statement [Abstract]
Service revenues	$ 64,516	$ 0
Operating Expenses
Cost of revenues	19,339	0
Depreciation and amortization	9,552	0
General and administrative	414,334	3,749
Selling expenses	15,277	0
Total Operating Expenses	458,502	3,749
Operating Loss	(393,986)	(3,749)
Other Income (Expense)
Interest income, net	3,913	0
Other income	851	0
Other income, net	4,764	0
Loss before income taxes	(389,222)	(3,749)
Income Tax Expense	0	0
Net Loss	(389,222)	(3,749)
Less: Net Loss Attributable to Noncontrolling Interest	(83,519)	0
Net Loss Attributable to Hartford Great Health Corp	$ (305,703)	$ (3,749)
Net loss per common share: Basic and diluted	$ 0	$ 0
Weighted average shares outstanding: Basic and Diluted	99,108,000	3,018,000

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Unaudited) - USD ($)	3 Months Ended
	Oct. 31, 2019	Oct. 31, 2018
Income Statement [Abstract]
Net Loss	$ (305,703)	$ (3,749)
Other Comprehensive income, net of income tax
Foreign currency translation adjustments	(45,220)	0
Total other comprehensive income	(45,220)	0
Less: Total other comprehensive income attributable to noncontrolling interest	0	0
Total Other Comprehensive Income Attributable to Hartford Great Health Corp	(45,220)	0
Total Comprehensive loss	$ (350,923)	$ (3,749)

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 Loss	Noncontrolling Interest	Total
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)			(3,749)			(3,749)
Return of capital		(1,430)				(1,430)
Ending Balance, Shares at Oct. 31, 2018	3,018,000
Ending Balance, Amount at Oct. 31, 2018	$ 3,018	328,811	(336,396)			(4,567)
Beginning Balance, Shares at Jul. 31, 2019	99,108,000
Beginning Balance, Amount at Jul. 31, 2019	$ 99,108	2,154,521	(916,816)	(6,392)	(81,141)	1,249,280
Net (loss)			(305,703)		(83,519)	(389,222)
Contribution through acquisitions and new subsidiary					7,104	7,104
Foreign currency translation adjustment				(45,220)		(45,220)
Ending Balance, Shares at Oct. 31, 2019	99,108,000
Ending Balance, Amount at Oct. 31, 2019	$ 99,108	$ 2,154,521	$ (1,222,519)	$ (51,612)	$ (157,556)	$ 821,942

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Oct. 31, 2019	Oct. 31, 2018
Cash flows from operating activities:
Net loss including noncontrolling interests	$ (389,222)	$ (3,749)
Adjustments to reconcile net loss including noncontrolling interests to net cash used in operating activities:
Depreciation and amortization	9,552	0
Changes in operating assets and liabilities:
Prepaid and Other current receivables	13,367	0
Related party receivables	(9,051)	0
Other assets	(3,906,216)	0
Related party payables	265,568	0
Other current payable	793,089	503
Other liabilities	3,159,616	0
Net cash (used in) operating activities	(63,297)	(3,246)
Cash flows from investing activities:
Purchases of property and equipment	(74,283)	0
Net cash (used in) investing activities	(74,283)	0
Cash flows from financing activities:
Contribution from noncontrolling interest	7,049	0
Return of capital	0	(1,430)
Principal payments on finance lease	(19,739)	0
Capital contribution from stockholders	0	30,000
Net cash (used in) provided by financing activities	(12,690)	28,570
Effect of exchange rate changes on cash	(3,800)	0
Net (decrease) increase in cash, cash equivalents and restricted cash	(154,070)	25,324
Cash, cash equivalents and restricted cash at beginning of period	298,724	1,444
Cash, cash equivalents and restricted cash at end of period	144,654	26,768
Supplemental Cash Flow Information
Interest paid	0	0
Income taxes paid	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Oct. 31, 2019
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies is presented to assist in understanding the Company's financial statements. The financial statements and notes are the responsibility of the Company's management. These accounting policies conform to accounting principles generally accepted in the United States of America ("US GAAP") and have been consistently applied in the preparation of the financial statements. Organization: On December 28, 2018, the Company acquired Hangzhou Hartford Comprehensive Health Management, Ltd (“HZHF”). On March 22, 2019, the Company acquired 60 percent of Hangzhou Longjing Qiao Fu Vacation Hotel Co., Ltd. (“HZLJ”). On March 20, 2019, the Company acquired Shanghai Hartford Comprehensive Health Management, Ltd. (“HFSH”) and its 90 percent owned subsidiary - Shanghai Qiao Garden International Travel Agency (“Qiao Garden Int’l Travel”), and formed a joint venture entity, Hartford International Education Technology Co., Ltd (“HF Int’l Education”) at the same month. On July 24, 2019, HF Int’l Education established a 100% owned subsidiary, Pudong Haojin Childhood Education Ltd. (“PDHJ”). Basis of Presentation: “ ” Use of Estimates: Foreign Currency: Comprehensive Income (loss): Fair value measurement: Level 1 - Quoted prices in active markets for identical assets or liabilities or funds. Level 2 - Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, current loan receivable, related party receivable, prepaid and other current receivable, accounts payable, related party payable and other current payable. The carrying amounts of afore-mentioned accounts approximate fair value because of their short-term nature. Cash and Cash Equivalents: The Company maintains cash with banks in the USA and China. Should any bank holding cash become insolvent, or if the Company is otherwise unable to withdraw funds, the Company would lose the cash with that bank; however, the Company has not experienced any losses in such accounts and believes it is not exposed to any significant risks on its cash in bank accounts. In China, a depositor has up to RMB500,000 insured by the People’s Bank of China Financial Stability Bureau (“FSD”). In the United States, the standard insurance amount is $250,000 per depositor in a bank insured by the Federal Deposit Insurance Corporation (“FDIC”). Financial instruments that potentially subject the Company to significant concentrations of credit risk are cash and cash equivalents and accounts receivable. As of October 31, 2019, none of the Company’s cash and cash equivalents held by financial institutions was uninsured. With respect to accounts receivable, the Company generally does not require collateral and does not have an allowance for doubtful accounts. Loans and Receivables: Property and equipment, net: Years Leasehold improvements Lesser of lease term or estimated useful life ROU assets-Finance lease Lease term Furniture and fixtures 3-5 Office equipment and vehicles 3-5 Computer software 3-5 Expenditures for repairs and maintenance are charged to expense as incurred. Goodwill: Business Combinations: Noncontrolling interest: Advertising costs: 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 tax law in PRC applies an income tax rate of 25% to all enterprises. The Company’s subsidiary does not receive any preferential tax treatment from local government. 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: Recently issued accounting pronouncements not yet adopted 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 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. Recently adopted accounting pronouncements 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 adoption of ASU No. 2018-02 didn’t have an impact on the Company’s financial position, results of operations and liquidity. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)”. ASU No. 2016-02 requires the recognition of lease assets and lease liabilities on the balance sheet for leases classified as operating leases under previous guidance. The accounting for finance leases (capital leases) was substantially unchanged. The original guidance required application on a modified retrospective basis with adjustments to the earliest comparative period presented. In August 2018, the FASB issued ASU No. 2018-11, “Targeted Improvements to ASC 842,” which included an option to not restate comparative periods in transition and elect to use the effective date of ASU No. 2016-02 as the date of initial application, which the Company elected. As a result, the consolidated balance sheet prior to August 1, 2019 was not restated, and continues to be reported under previous guidance that did not require the recognition of operating lease liabilities and corresponding lease assets on the consolidated balance sheet. The cumulative effect of the changes made to our Condensed Consolidated Balance Sheet at August 1, 2019 for the adoption of the new lease standard was as follows: Balance at Adjustments Balance at August 1, 2019 Assets: Prepaid and Other current receivables 386,700 (21,083 ) 365,617 Other assets 673,634 4,196,680 4,870,314 Liabilities: Other current payable 175,856 704,861 880,717 Other liabilities 336,046 3,460,754 3,796,800 The adoption of ASU No. 2016-02 had an immaterial impact on the Company’s condensed Consolidated Statement of Operation and condensed Consolidated Statement of Cash Flows for the three months ended October 31, 2019. In addition, the Company elected the package of practical expedients permitted under the transition guidance within the new standard, which allowed the Company to carry forward the historical lease classification, not reassess prior conclusions related to expired or existing contracts that are or that contain leases, and not reassess the accounting for initial direct costs. Operating leases with a term of 12 months or less will not be recorded on the Consolidated Balance Sheet. Additional information and disclosures required by ASU No. 2016-02 are contained in Note 12 Leases.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Oct. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 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, Hartford Great Health Corp.'s operations has incurred losses since inception, resulting in an accumulated deficit of $1,222,519 and $916,816 as of October 31, 2019 and July 31, 2019, respectively. The Company’s operation provided consecutive negative cash flow, $63,297 and $3,246 for the three months ended October 31, 2019 and 2018, respectively. These conditions raise substantial doubt about the ability of Hartford Great Health Corp. 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 Hartford Great Health Corp., and ultimately achieving profitable operations. Management believes that Hartford Great Health Corp.'s business plan provides it with an opportunity to continue as a going concern. However, management cannot provide assurance that Hartford Great Health Corp. 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 Hartford Great Health Corp. to continue as a going concern.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Oct. 31, 2019
Stockholders' Equity
STOCKHOLDERS' EQUITY	NOTE 3. 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 300,000,000 shares of common stock with a par value of $0.001 per share. On December 11, 2018, 96,090,000 shares of common stock were issued at the price of $0.02 per share to raise $1,921,800 capital in cash. As of October 31, 2019 and July 31, 2019, the company has issued a total of 99,108,000 shares of common stock.

ACQUISITIONS AND JOINT VENTURES

ACQUISITIONS AND JOINT VENTURES	3 Months Ended
	Oct. 31, 2019
Notes to Financial Statements
ACQUISITIONS AND JOINT VENTURES	NOTE 4. ACQUISITIONS AND JOINT VENTURES Acquisition of HZHF On December 28, 2018, the Company acquired HZHF from an unrelated individual, 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 calculation of purchase price and purchase price allocation is as following: Identifiable Assets Acquired Cash and cash equivalents 154 Other current assets 37,964 Property and equipment, net 4,038 Deferred Start-up cost, noncurrent 99,463 Total Consideration 141,619 Right after the transaction was consummated, the Company fully expensed the deferred start-up cost in accordance with US GAAP. Acquisition of HZLJ On March 22, 2019, HZHF acquired 60 percent ownership interest of HZLJ from Shanghai Qiao Garden Property Management Group, Ltd (“Qiao Garden Group”), an affiliate on which the Company’s management has significant influence. The acquisition expands the Company's capabilities in the travel and health management sectors as the hotel is located within walking distance of local tea farms and a protected nature preserve. 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, under acquisition accounting method. The Company classifies the 40 percent ownership interest held by Shanghai Qiaohong Real Estate Co., Ltd., a related party, 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 calculation of purchase price and purchase price allocation is as follows: Assets Acquired and Cash and cash equivalents $ 15,383 Accounts and Other receivables 13,224 Related party receivable 22,861 Property and Equipment, net 247,940 Other assets 699,066 Goodwill 466,847 Accounts payable (2,671 ) Related party payable (1,232,512 ) Other account payable (28,772 ) Other liabilities (336,051 ) Noncontrolling interest 240,613 Total consideration * $ 105,928 *$16,537 payable due from HZLJ waived by HFHZ plus $89,891 (RMB600,000) cash payment totaled $105,928 consideration for the acquisition. Goodwill is mainly attributable to synergies expected from the acquisition in hospitality industry and assembled workforce. Other assets and other liabilities are related to the deferred cost of obtaining the finance lease and the finance lease liabilities (see Note 12 Finance Lease). Related party payable consisted the unpaid portion of operating advances made to HZLJ by the affiliates which are under common control by the same management. Amount of $595,939 were due to Qiao Garden Group, which originally owned 60% of HZLJ. And amount of $596,348 were advanced from Shanghai DuBian Assets Management Ltd., which is controlled by the same management. These advances do not bear interest and are considered due on demand. Property and Equipment, net mainly consists of ROU assets, Furniture and fixtures and office equipment. Acquisition of HFSH On March 20, 2019, the Company acquired HFSH and its 90 percent owned subsidiary - Shanghai Qiao Garden International Travel Agency (“Qiao Garden Intl Travel”) from an unrelated individual. The original intent behind the acquisition was to use the travel agency to manage travel and lodging arrangements between China and the US for Chinese members of the anti-aging stem-cell treatment program. 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, under acquisition accounting method. 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 calculation of purchase price and purchase price allocation is as follows: Assets Acquired and Cash and cash equivalents $ 35,886 Accounts and Other receivables 92,120 Property and Equipment, net 6,511 Related party receivable 791,445 Goodwill 573,170 Other current payable (3,126 ) Related party payable (1,073,380 ) Noncontrolling interest (63,911 ) Total consideration* $ 358,715 *$223,477 payable due to HFHZ waived plus $135,238 (RMB907,737) cash payment totaled $358,715 consideration for the acquisition. Goodwill is mainly attributable to synergies expected from the acquisition of travel agency license and assembled workforce. Amount of $677,463 related party receivable is due from Shanghai Qiaohong Real Estate Co., Ltd. (“SH Qiaohong”), owning 40 percent equity interest of HZLJ. HFSH 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. Amount of $109,355 is due from one of the directors for business trips and business developing expenses and the amount is going to be reimbursed or paid back within three months. The remaining related party receivable are the operating advances made to multiple companies which are under common control by the same management. These advances do not bear interest and are considered due on demand. Related party payable consisted the unpaid portion of operating advances made to HFSH by the affiliates which are under common control by the same management. These advances do not bear interest and are considered due on demand. The majority advances, amount of $990,665 were from SH Qiaohong. HFSH used the amount for start-up expense and acquisition of 90 percent ownership of Qiao Garden Intl Travel acquisition. Joint Venture – HF Int’l Education Effective on March 22, 2019, HFSH entered into a joint venture agreement with SH Jingyu and one individual investor, to form a new entity Hartford International Education Technology Co., Ltd (“HF Int’l Education”) to provide childcare education services. The joint venture is owned 65% by HFSH, 20% by SH Jingyu and 15% by another individual investor. On July 11, 2019, a new agreement has been entered by HFSH, SH Jingyu, the individual investor and another new investor, Shanghai Hao Zhong Ji Educational Tech LLP (“SHHZJ”). Based on the new agreement, the joint venture is owned 58.5% by HFSH, 18% by SH Jingyu, 10% by SHHZJ and 13.5% by the individual investor. HFSH is responsible for the overall development and operation of HF Int’l Education. As a result, HFSH has the majority voting interest with primary beneficiary. The results of operations of HF Int’l Education are included in the Company’s consolidated financial statements commencing on the formation date. The Company classifies the 41.5% ownership interest held by other three parties as "Noncontrolling interest" on the consolidated balance sheet. The registered capital for HF Intl Education is RMB 5 million. As of October 31, 2019, amount of RMB 2.6 million or USD 369,386 capital were injected and the remaining of RMB 2.4 million or USD 340,972 is to be contributed by the shareholders. On July 24, 2019, HF Int’l Education established a wholly owned subsidiary, Pudong Haojin Childhood Education Ltd. (“PDHJ”) to provide childcare education services. Pro Forma Information The following unaudited pro forma information has been prepared for illustrative purposes only, assumes that the acquisition occurred on August 1, 2017 and includes pro forma adjustments related to the noncontrolling interest allocation and the issuance of 96,090,000 common shares to finance the acquisitions. The unaudited pro forma results have been prepared based on estimates and assumptions, which we believe are reasonable; however, they are not necessarily indicative of the consolidated results of operations had the acquisition occurred on August 1, 2017, or of future results of operations. The unaudited pro forma results are as follows: Three months ended October 31, 2019 2018 Service Revenues $ 64,516 $ 29,709 Net Loss (389,222 ) (201,280 ) Less: Net Loss Attributable to Noncontrolling Interest (83,519 ) (7,637 ) Net Loss Attributable to Hartford Great Health Corp $ (305,703 ) $ (193,643 ) Weighted average shares outstanding: Basic and diluted 99,108,000 99,108,000 Net loss per common share: Basic and Diluted (0.00 ) (0.00 ) On January 27, 2019, HFSH entered an agreement with Shanghai Qiao Garden Property Management Group to acquire 85 percent ownership of Shanghai Senior Health Consulting Ltd. (“SH Senior”). On January 28, 2019, HFUS entered an agreement to acquire 100 percent equity interest of Shanghai Luo Sheng International Trade Ltd. (“SH Luosheng”). On February 24, 2019, HFSH entered an agreement to acquire 55 percent ownership of Shanghai Pasadena Ltd. (“SH Pasadena”). During May and June 2019, the Company entered an agreement and a supplemental agreement to acquire 60 percent equity interest of Shanghai Ren Lai Ren Wang Restaurant Co., Ltd. (“SH RLRW”). As of October 31, 2019, these acquisition agreements have not yet taken effect as no consideration has been paid toward those acquisitions. These agreements will be executed when the Company is financially ready to move forward, and the purchase price will be calculated based on the net assets of each entity on the execute date. There was no penalty levied or to be levied due to delayed execution or no-execution of those agreements.

RESTRICTED CASH

RESTRICTED CASH	3 Months Ended
	Oct. 31, 2019
Cash and Cash Equivalents [Abstract]
RESTRICTED CASH	NOTE 5. RESTRICTED CASH The Company early adopted Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash, which requires that restricted cash be included with cash and cash equivalents when reconciling the beginning of year and end of year total amounts shown on the statements of cash flows. The provisions of ASU-2016-18 are effective for the years beginning after December 31, 2019, with early adoption permitted. The restricted cash is collateral required by the local government in China for Qiao Garden Int’l Travel, acquired with its parent company HFSH on March 20, 2019, to maintain its business certificate. The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the balance sheets that sum to the total of the same such amounts shown in the statements of cash flows. October 31, 2019 (unaudited) October 31, 2018 (unaudited) Cash and cash equivalents $ 116,240 $ 26,768 Restricted cash, noncurrent 28,414 — Total cash, cash equivalents and restricted cash shown in the statement of cash flows $ 144,654 $ 26,768

LOAN RECEIVABLES, CURRENT AND N

LOAN RECEIVABLES, CURRENT AND NONCURRENT	3 Months Ended
	Oct. 31, 2019
Receivables [Abstract]
LOAN RECEIVABLES, CURRENT AND NONCURRENT	NOTE 6. LOAN RECEIVABLES, CURRENT AND NONCURRENT The Company loaned $99,870 to a third party, Longsheng Aquatic Products Co., Ltd. The loan bears annual interest rate of six percent. The term of loan started from February 14, 2019 and extended for one more year to May 13, 2020 on May 12, 2019. $1,531 of interest income was recognized during the three months ended October 31, 2019. Total interest receivable of $4,311 and $2,780 were accrued as of October 31, 2019 and July 31, 2019, respectively. 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 till June 27, 2019. On February 5, 2019, the loan has been fully paid back with $1,923 interest charges. 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 started from March 4, 2019 and extended to September 3, 2020 on August 30, 2019. $3,067 of interest income was recognized during the three months ended October 31, 2019. Total interest receivable of $8,033 and $4,967 were accrued as of October 31, 2019 and July 31, 2019, respectively. Loan receivables are not exposed to market risk due to the stable and fixed interest rates in accordance with the loan agreements. The estimated fair value of long-term loan receivable was approximately $0 and $204,561 as of October 31, 2019 and July 31, 2019, respectively.

PROPERTY AND EQUIPMENT, NET

PROPERTY AND EQUIPMENT, NET	3 Months Ended
	Oct. 31, 2019
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT, NET	NOTE 7. PROPERTY AND EQUIPMENT, NET Property and equipment, net consists of the following at October 31, 2019 and July 31, 2019: October 31, 2019 July 31, 2019 (unaudited) Leasehold improvements $ 22,854 $ 23,366 Finance lease assets 266,875 272,860 Furniture and fixtures 230,196 235,360 Office equipment and vehicles 73,174 68,859 Construction in progress 69,027 — 662,126 600,445 Less: accumulated depreciation and amortization (343,550 ) (346,861 ) $ 318,576 $ 253,584 Depreciation expense for the three months ended October 31, 2019 and 2018 was $4,265 and $0, respectively.

OTHER ASSETS

OTHER ASSETS	3 Months Ended
	Oct. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
OTHER ASSETS	NOTE 8. OTHER ASSETS Other assets consist of the following at October 31, 2019 and July 31, 2019: October 31, 2019 July 31, 2019 Operating lease assets $ 3,936,201 $ — Deferred cost of finance lease 653,530 673,634 $ 4,589,731 $ 673,634 ROU assets - operating leases was resulted from the adoption of ASU No. 2016-02. Additional information and disclosures are contained in Note 12 Leases The cost of obtaining the finance lease of the land use rights and hotel building at HZLJ, which was acquired by the Company on March 22, 2019, in the amount of $879,800 (RMB 6 million) was recognized as Other Assets and subject for amortization over the lease term, 41 years commenced on October 2010. The amortization is computed using the straight-line method over the lease term. Amortization expense of deferred cost of finance lease for the three months ended October 31, 2019 and 2018 was $5,287 and $0, respectively. The future amortization schedule for the other assets related to the cost of obtaining the finance lease as of October 31, 2019 is as following: 2020 (excluding the three months ended October 31, 2019) $ 15,983 2021 21,311 2022 21,311 2023 21,311 2024 21,311 2025 and thereafter 552,303 Total $ 653,530

GOODWILL

GOODWILL	3 Months Ended
	Oct. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL	NOTE 9. GOODWILL Our goodwill balance is solely attributable to acquisitions during 2019. There have been no impairment charges recorded against goodwill. The following is a roll-forward of goodwill for the year ended July 31, 2019 and for the three months ended October 31, 2019: Hangzhou Longjing Qiao Fu Vacation Hotel HFSH and Shanghai Qiao Garden Int'l Travel Agency Total Balance at July 31, 2018 $ — $ — $ — Acquisitions 466,847 573,170 1,040,017 Impairment — — — Balance at July 31, 2019 $ 466,847 $ 573,170 $ 1,040,017 Acquisitions — — — Impairment — — — Foreign Exchange (21,661 ) (26,597 ) (48,258 ) Balance at October 31, 2019 (unaudited) $ 445,186 $ 546,573 $ 991,759

OTHER CURRENT PAYABLE

OTHER CURRENT PAYABLE	3 Months Ended
	Oct. 31, 2019
Payables and Accruals [Abstract]
OTHER CURRENT PAYABLE	NOTE 10. OTHER CURRENT PAYABLE The following is a breakdown of the accounts and other payables as of October 31, 2019 and July 31, 2019: October 31, 2019 July 31, 2019 Payable to Acquirees $ 128,964 $ 131,856 Lease Liabilities, current 767,297 — Other payables 74,913 44,000 $ 971,174 $ 175,856 Payable to acquiree is the unpaid consideration for the acquisitions described in Note 4 Acquisitions and Joint Venture. Lease liability is the current portion of operating lease liabilities resulting from ASU No. 2016-02 adoption. See Note 12 Leases.

OTHER LIABILITIES

OTHER LIABILITIES	3 Months Ended
	Oct. 31, 2019
Other Liabilities Disclosure [Abstract]
OTHER LIABILITIES	NOTE 11. OTHER LIABILITIES Other liabilities mainly consist below lease liabilities. See Note 12 Leases. October 31, 2019 July 31, 2019 Finance Lease liability $ 294,427 $ 336,046 Operating lease liabilities 3,198,228 — $ 3,492,655 $ 336,046

LEASE

LEASE	3 Months Ended
	Oct. 31, 2019
Notes to Financial Statements
LEASE	NOTE 12. LEASES At the inception of a contract, the Company assesses whether the contract is, or contains, a lease. The Company’s assessment is based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether the Company obtains the right to substantially all the economic benefit from the use of the asset throughout the term, and (3) whether the Company has the right to direct the use of the asset. Leases are classified as either finance leases or operating leases based on criteria in Accounting Standards Codification (“ASC”) 842. Operating leases are included in Other Assets, Other current liabilities and Other Liabilities, finance leases are included in Property and Equipment and Other Liabilities in the condensed Consolidated Balance Sheet. Right-of-use (“ROU”) assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. As the lease did not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the lease commencement date in China market. ROU assets also include any lease payments made and exclude lease incentives. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. ​Lease expense for operating leases, consisting of lease payments, is recognized on a straight-line basis over the lease term. Lease expense for finance leases consists of the amortization of the ROU asset on a straight-line basis over the asset’s estimated useful life and interest expense is calculated using the amortized cost basis. ​As of October 31, 2019, the Company has multiple operating leases for office spaces and a finance lease of land and hotel building. Our operating leases have remaining lease terms ranging from two years to seven years, with various term extensions available. Our finance lease has remaining lease term of thirty-two years. The Company has elected not to recognize ROU assets and lease liabilities for short-term operating leases that have a term of twelve months or less. ​The finance lease was obtained through HZLJ acquisition on March 22, 2019 (See Note 4 Acquisitions and Joint Venture). On October 1, 2010, HZLJ leased the land and hotel building for 41 years. Finance lease right-of-use assets represent the Company's right to use an underlying asset for the lease term and lease liabilities represent the Company's obligation to make lease payments arising from the lease. Lease-related assets and liabilities at October 31, 2019 and July 31, 2019 were as follows: October 31, July 31, 2019 (unaudited) 2019 Assets Finance lease ROU assets, cost $ 266,875 $ 272,860 Less: accumulated amortization (59,125 ) (58,787 ) Finance lease ROU assets, net 207,750 214,073 Other assets - operating lease ROU assets 3,936,201 — Total Lease assets $ 4,143,951 $ 214,073 Liabilities Other current payable - operating leases $ 767,297 $ — Other current payable - finance leases 20,600 20,336 Other liabilities - operating leases 3,198,228 — Other liabilities - finance lease 294,427 315,710 Total Lease liabilities $ 4,280,552 $ 336,046 The components of lease cost for the three months ended October 31, 2019 was as follows: Three months ended October 31, 2019 Operating lease cost $ 203,570 Finance leases: Amortization of ROU assets 1,627 Interest on finance lease liabilities 6,242 Finance lease cost 7,869 Total lease cost $ 211,439 Supplemental cash flow information for leases for the three months ended October 31, 2019 was as follows: ​ Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 122,782 Financing cash flows from finance leases 19,739 The weighted-average remaining lease term and weighted-average discount rate for operating and finance leases at October 31, 2019 was as follows: ​ Operating Leases Finance Leases Weighted-average remaining lease term (years) 4.2 32 Weighted-average discount rate 8 % 8 % The following table reconciles the undiscounted future minimum lease payments for operating and finance leases excused at October 31, 2019: Operating Leases Finance Lease 2020 (excluding the three-month ended October 31, 2019) $ 774,228 $ — 2021 1,125,530 20,600 2022 975,909 21,311 2023 653,957 22,021 2024 573,855 22,731 2025 and thereafter 704,371 924,888 Total future lease payments $ 4,807,850 $ 1,011,551 Less interest (842,325 ) (696,524 ) Present value of future lease payments $ 3,965,525 $ 315,027 Lease liabilities, current (767,297 ) (20,600 ) Other liabilities $ 3,198,228 $ 294,427

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Oct. 31, 2019
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 13. RELATED PARTY TRANSACTIONS Equity Transactions On October 2018, the Company refunded $1,429 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. Related Party Receivables As of October 31, 2019 and July 31, 2019, amount of $669,204 and $674,524, respectively, is due from Shanghai Qiaohong Real Estate Co., Ltd. (“SH Qiaohong”), the noncontrolling interest of Longjing. The balance was acquired through HFSH acquisition. HFSH loaned the amount to SH Qiaohong for two years on June 21, 2018 bearing annual interest of six percent. The balance will be paid back by June 30, 2020. $9,404 of interest income was recognized during the three months ended October 31, 2019. The remaining related party receivable of $47,136 and $39,088 as of October 31, 2019 and July 31, 2019, respectively, represents the operating advances made to the affiliates which are managed by the same management team. These advances do not bear interest and are considered due on demand. 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 loan was paid back by the Company in the following quarter. Related Party Payables As of October 31, 2019 and July 31, 2019, amount of $525,334 and $526,963, respectively, is payable to SH Qiaohong. The balance was part of the liability assumed through HFSH acquisition. This payable balance does not bear interest and due on demand. As of October 31, 2019 and July 31, 2019, amount of $589,598 and $602,821, respectively, is payable to Shanghai Qiao Garden Property Management Group (“Qiao Garden Group”), an entity managed by the same management team. The balance was part of the liability assumed through HZLJ acquisition. This payable balance does not bear interest and is considered due on demand. The remaining related party payable of $456,740 and $197,775 as of October 31, 2019 and July 31, 2019, respectively, represents the unpaid portion of operating advances made to the Company by following affiliates which are managed by the same management team. These advances do not bear interest and are considered due on demand. October 31, 2019 July 31, 2019 Shanghai Senior Investment Ltd. $ 58,102 $ 106,866 Shanghai Oversea Chinese Culture Media Ltd. 359,062 50,808 Various affiliates 39,576 40,101 Total $ 456,740 $ 197,775 As of October 31, 2019 and July 31, 2019, the Company has $575,943 and $585,146, respectively, 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, which expires on April 30, 2021, bearing approximately 2.5 percent of annual interest. $3,606 of interest expense was recognized during the three months ended October 31, 2019. The unpaid principle and interest will be due on the maturity date. This loan payable is not exposed to market risk due to the stable and fixed interest rates in accordance with the loan agreements. As of October 31, 2019 and July 31, 2019, the estimated fair value of long term loan payable was approximately $581,085 and $584,674, respectively. Other Related Party Transaction Office space is provided to Hartford Great Health Corp. at no additional cost by the sole executive officer. No provision for these costs has been included in these financial statements as the amounts are not material. On September 30, 2019, HF Int’l Education entered a long-term debt agreement with a related party, SH Qiao Hong. The debt agreement provides a line of credit up to RMB9.0 million and expires on September 30, 2021, bearing approximately 3.0 percent of annual interest. The unpaid principle and interest will be due on the maturity date. On September 30, 2019, HF Int’l Education entered another long-term debt agreement with a related party, Shanghai Oversea Chinese Culture Media Ltd. The debt agreement provides a line of credit up to RMB 5.0 million and expires on September 30, 2021, bearing approximately 3.0 percent of annual interest. The unpaid principle and interest will be due on the maturity date. As of October 31, 2019, no balance has been borrowed from these two related parties by HF Int’l Education.

COMMITMENTS

COMMITMENTS	3 Months Ended
	Oct. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS	NOTE 14. COMMITMENTS There has been no material contractual obligations and other commitments except the lease commitments disclosed in Note 12 Leases.

SEGMENT INFORMATION

SEGMENT INFORMATION	3 Months Ended
	Oct. 31, 2019
Segment Reporting [Abstract]
SEGMENT INFORMATION	NOTE 15. SEGMENT INFORMATION The Company currently operates in two industry segments: hospitality, travel agency and childhood education care industry in China. No operation at travel agency industry for the three months ended October 31, 2019 because of business restructuring. Segment information on assets as of October 31, 2019 and revenue generated during the three months ended October 31, 2019, as follows: Hospitality Education Corporate and unallocated Total Revenue $ 26,857 $ 37,659 $ — $ 64,516 Operating loss (167,896 ) (159,616 ) (66,474 ) (393,986 ) Operating loss before tax (167,730 ) (159,616 ) (61,876 ) (389,222 ) Net Loss Attributable to Hartford Great Health Corp (125,622 ) (118,205 ) (61,876 ) (305,703 ) Total assets (excluding Intercompany balances) 2,868,817 3,491,432 1,073,137 7,433,386 As of July 31, 2019, the company only operated in hospitality industry in China. The subsidiary had an amount of $2,547,989 in total assets, excluding inter-company balances, and it generated $56,174 in revenue. There was no revenue generated from inter-company transactions.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Oct. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	NOTE 16. SUBSEQUENT EVENTS In accordance with ASC 855 , "Subsequent Events"

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Oct. 31, 2019
Accounting Policies [Abstract]
Organization	Organization: On December 28, 2018, the Company acquired Hangzhou Hartford Comprehensive Health Management, Ltd (“HZHF”). On March 22, 2019, the Company acquired 60 percent of Hangzhou Longjing Qiao Fu Vacation Hotel Co., Ltd. (“HZLJ”). On March 20, 2019, the Company acquired Shanghai Hartford Comprehensive Health Management, Ltd. (“HFSH”) and its 90 percent owned subsidiary - Shanghai Qiao Garden International Travel Agency (“Qiao Garden Int’l Travel”), and formed a joint venture entity, Hartford International Education Technology Co., Ltd (“HF Int’l Education”) at the same month. On July 24, 2019, HF Int’l Education established a 100% owned subsidiary, Pudong Haojin Childhood Education Ltd. (“PDHJ”).
Basis of Presentation	Basis of Presentation: “ ”
Use of Estimates	Use of Estimates:
Foreign Currency	Foreign Currency:
Comprehensive Income (loss)	Comprehensive Income (loss):
Fair value measurement	Fair value measurement: Level 1 - Quoted prices in active markets for identical assets or liabilities or funds. Level 2 - Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, current loan receivable, related party receivable, prepaid and other current receivable, accounts payable, related party payable and other current payable. The carrying amounts of afore-mentioned accounts approximate fair value because of their short-term nature.
Cash and Cash Equivalents	Cash and Cash Equivalents: The Company maintains cash with banks in the USA and China. Should any bank holding cash become insolvent, or if the Company is otherwise unable to withdraw funds, the Company would lose the cash with that bank; however, the Company has not experienced any losses in such accounts and believes it is not exposed to any significant risks on its cash in bank accounts. In China, a depositor has up to RMB500,000 insured by the People’s Bank of China Financial Stability Bureau (“FSD”). In the United States, the standard insurance amount is $250,000 per depositor in a bank insured by the Federal Deposit Insurance Corporation (“FDIC”). Financial instruments that potentially subject the Company to significant concentrations of credit risk are cash and cash equivalents and accounts receivable. As of October 31, 2019, none of the Company’s cash and cash equivalents held by financial institutions was uninsured. With respect to accounts receivable, the Company generally does not require collateral and does not have an allowance for doubtful accounts.
Loans and Receivables	Loans and Receivables:
Property and equipment, net	Property and equipment, net: Years Leasehold improvements Lesser of lease term or estimated useful life ROU assets-Finance lease Lease term Furniture and fixtures 3-5 Office equipment and vehicles 3-5 Computer software 3-5 Expenditures for repairs and maintenance are charged to expense as incurred.
Goodwill	Goodwill:
Business Combinations	Business Combinations:
Noncontrolling interest	Noncontrolling interest:
Advertising costs	Advertising costs:
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 tax law in PRC applies an income tax rate of 25% to all enterprises. The Company’s subsidiary does not receive any preferential tax treatment from local government. 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: Recently issued accounting pronouncements not yet adopted 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 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. Recently adopted accounting pronouncements 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 adoption of ASU No. 2018-02 didn’t have an impact on the Company’s financial position, results of operations and liquidity. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)”. ASU No. 2016-02 requires the recognition of lease assets and lease liabilities on the balance sheet for leases classified as operating leases under previous guidance. The accounting for finance leases (capital leases) was substantially unchanged. The original guidance required application on a modified retrospective basis with adjustments to the earliest comparative period presented. In August 2018, the FASB issued ASU No. 2018-11, “Targeted Improvements to ASC 842,” which included an option to not restate comparative periods in transition and elect to use the effective date of ASU No. 2016-02 as the date of initial application, which the Company elected. As a result, the consolidated balance sheet prior to August 1, 2019 was not restated, and continues to be reported under previous guidance that did not require the recognition of operating lease liabilities and corresponding lease assets on the consolidated balance sheet. The cumulative effect of the changes made to our Condensed Consolidated Balance Sheet at August 1, 2019 for the adoption of the new lease standard was as follows: Balance at Adjustments Balance at August 1, 2019 Assets: Prepaid and Other current receivables 386,700 (21,083 ) 365,617 Other assets 673,634 4,196,680 4,870,314 Liabilities: Other current payable 175,856 704,861 880,717 Other liabilities 336,046 3,460,754 3,796,800 The adoption of ASU No. 2016-02 had an immaterial impact on the Company’s condensed Consolidated Statement of Operation and condensed Consolidated Statement of Cash Flows for the three months ended October 31, 2019. In addition, the Company elected the package of practical expedients permitted under the transition guidance within the new standard, which allowed the Company to carry forward the historical lease classification, not reassess prior conclusions related to expired or existing contracts that are or that contain leases, and not reassess the accounting for initial direct costs. Operating leases with a term of 12 months or less will not be recorded on the Consolidated Balance Sheet. Additional information and disclosures required by ASU No. 2016-02 are contained in Note 12 Leases.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Oct. 31, 2019
Accounting Policies [Abstract]
Schedule of property and equipment estimated lives	The estimated useful lives of property and equipment are as follows: Years Leasehold improvements Lesser of lease term or estimated useful life ROU assets-Finance lease Lease term Furniture and fixtures 3-5 Office equipment and vehicles 3-5 Computer software 3-5
Schedule of cumulative effect of changes fianancial statement	The cumulative effect of the changes made to our Condensed Consolidated Balance Sheet at August 1, 2019 for the adoption of the new lease standard was as follows: Balance at Adjustments Balance at August 1, 2019 Assets: Prepaid and Other current receivables 386,700 (21,083 ) 365,617 Other assets 673,634 4,196,680 4,870,314 Liabilities: Other current payable 175,856 704,861 880,717 Other liabilities 336,046 3,460,754 3,796,800

ACQUISITIONS AND JOINT VENTUR_2

ACQUISITIONS AND JOINT VENTURES (Tables)	3 Months Ended
	Oct. 31, 2019
Business Acquisition, Pro Forma Information	The unaudited pro forma results are as follows: Three months ended October 31, 2019 2018 Service Revenues $ 64,516 $ 29,709 Net Loss (389,222 ) (201,280 ) Less: Net Loss Attributable to Noncontrolling Interest (83,519 ) (7,637 ) Net Loss Attributable to Hartford Great Health Corp $ (305,703 ) $ (193,643 ) Weighted average shares outstanding: Basic and diluted 99,108,000 99,108,000 Net loss per common share: Basic and Diluted (0.00 ) (0.00 )
HZHF [Member]
Schedule of Recognized Identified Assets Acquired	The calculation of purchase price and purchase price allocation is as following: Identifiable Assets Acquired Cash and cash equivalents 154 Other current assets 37,964 Property and equipment, net 4,038 Deferred Start-up cost, noncurrent 99,463 Total Consideration 141,619
HZLJ [Member]
Schedule of Recognized Identified Assets Acquired	The calculation of purchase price and purchase price allocation is as follows: Assets Acquired and Cash and cash equivalents $ 15,383 Accounts and Other receivables 13,224 Related party receivable 22,861 Property and Equipment, net 247,940 Other assets 699,066 Goodwill 466,847 Accounts payable (2,671 ) Related party payable (1,232,512 ) Other account payable (28,772 ) Other liabilities (336,051 ) Noncontrolling interest 240,613 Total consideration * $ 105,928 *$16,537 payable due from HZLJ waived by HFHZ plus $89,891 (RMB600,000) cash payment totaled $105,928 consideration for the acquisition.
HFSH [Member]
Schedule of Recognized Identified Assets Acquired	The calculation of purchase price and purchase price allocation is as follows: Assets Acquired and Cash and cash equivalents $ 35,886 Accounts and Other receivables 92,120 Property and Equipment, net 6,511 Related party receivable 791,445 Goodwill 573,170 Other current payable (3,126 ) Related party payable (1,073,380 ) Noncontrolling interest (63,911 ) Total consideration* $ 358,715 *$223,477 payable due to HFHZ waived plus $135,238 (RMB907,737) cash payment totaled $358,715 consideration for the acquisition.

RESTRICTED CASH (Tables)

RESTRICTED CASH (Tables)	3 Months Ended
	Oct. 31, 2019
Cash and Cash Equivalents [Abstract]
Reconciliation of cash, cash equivalents and restricted cash	The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the balance sheets that sum to the total of the same such amounts shown in the statements of cash flows. October 31, 2019 (unaudited) October 31, 2018 (unaudited) Cash and cash equivalents $ 116,240 $ 26,768 Restricted cash, noncurrent 28,414 — Total cash, cash equivalents and restricted cash shown in the statement of cash flows $ 144,654 $ 26,768

PROPERTY AND EQUIPMENT, NET (Ta

PROPERTY AND EQUIPMENT, NET (Tables)	3 Months Ended
	Oct. 31, 2019
Property, Plant and Equipment [Abstract]
Property and equipment, net	Property and equipment, net consists of the following at October 31, 2019 and July 31, 2019: October 31, 2019 July 31, 2019 (unaudited) Leasehold improvements $ 22,854 $ 23,366 Finance lease assets 266,875 272,860 Furniture and fixtures 230,196 235,360 Office equipment and vehicles 73,174 68,859 Construction in progress 69,027 — 662,126 600,445 Less: accumulated depreciation and amortization (343,550 ) (346,861 ) $ 318,576 $ 253,584

OTHER ASSETS (Tables)

OTHER ASSETS (Tables)	3 Months Ended
	Oct. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other assets	Other assets consist of the following at October 31, 2019 and July 31, 2019: October 31, 2019 July 31, 2019 Operating lease assets $ 3,936,201 $ — Deferred cost of finance lease 653,530 673,634 $ 4,589,731 $ 673,634
Schedule of future amortization of other assets	The future amortization schedule for the other assets related to the cost of obtaining the finance lease as of October 31, 2019 is as following: 2020 (excluding the three months ended October 31, 2019) $ 15,983 2021 21,311 2022 21,311 2023 21,311 2024 21,311 2025 and thereafter 552,303 Total $ 653,530

GOODWILL (Tables)

GOODWILL (Tables)	3 Months Ended
	Oct. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following is a roll-forward of goodwill for the year ended July 31, 2019 and for the three months ended October 31, 2019: Hangzhou Longjing Qiao Fu Vacation Hotel HFSH and Shanghai Qiao Garden Int'l Travel Agency Total Balance at July 31, 2018 $ — $ — $ — Acquisitions 466,847 573,170 1,040,017 Impairment — — — Balance at July 31, 2019 $ 466,847 $ 573,170 $ 1,040,017 Acquisitions — — — Impairment — — — Foreign Exchange (21,661 ) (26,597 ) (48,258 ) Balance at October 31, 2019 (unaudited) $ 445,186 $ 546,573 $ 991,759

OTHER CURRENT PAYABLE (Tables)

OTHER CURRENT PAYABLE (Tables)	3 Months Ended
	Oct. 31, 2019
Payables and Accruals [Abstract]
Accounts and other payables	The following is a breakdown of the accounts and other payables as of October 31, 2019 and July 31, 2019: October 31, 2019 July 31, 2019 Payable to Acquirees $ 128,964 $ 131,856 Lease Liabilities, current 767,297 — Other payables 74,913 44,000 $ 971,174 $ 175,856

OTHER LIABILITIES (Tables)

OTHER LIABILITIES (Tables)	3 Months Ended
	Oct. 31, 2019
Other Liabilities Disclosure [Abstract]
Other liabilities	Other liabilities mainly consist below lease liabilities. See Note 12 Leases. October 31, 2019 July 31, 2019 Finance Lease liability $ 294,427 $ 336,046 Operating lease liabilities 3,198,228 — $ 3,492,655 $ 336,046

LEASE (Tables)

LEASE (Tables)	3 Months Ended
	Oct. 31, 2019
Notes to Financial Statements
Lease-related assets and liabilities	Lease-related assets and liabilities at October 31, 2019 and July 31, 2019 were as follows: October 31, July 31, 2019 (unaudited) 2019 Assets Finance lease ROU assets, cost $ 266,875 $ 272,860 Less: accumulated amortization (59,125 ) (58,787 ) Finance lease ROU assets, net 207,750 214,073 Other assets - operating lease ROU assets 3,936,201 — Total Lease assets $ 4,143,951 $ 214,073 Liabilities Other current payable - operating leases $ 767,297 $ — Other current payable - finance leases 20,600 20,336 Other liabilities - operating leases 3,198,228 — Other liabilities - finance lease 294,427 315,710 Total Lease liabilities $ 4,280,552 $ 336,046
Components of lease cost	The components of lease cost for the three months ended October 31, 2019 was as follows: Three months ended October 31, 2019 Operating lease cost $ 203,570 Finance leases: Amortization of ROU assets 1,627 Interest on finance lease liabilities 6,242 Finance lease cost 7,869 Total lease cost $ 211,439
Supplemental cash flow information for leases	Supplemental cash flow information for leases for the three months ended October 31, 2019 was as follows: ​ Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 122,782 Financing cash flows from finance leases 19,739
Schedule of Weighted-average Remaining Lease Term and Weighted-average Discount Rate for Operating and Finance Leases	The weighted-average remaining lease term and weighted-average discount rate for operating and finance leases at October 31, 2019 was as follows: ​ Operating Leases Finance Leases Weighted-average remaining lease term (years) 4.2 32 Weighted-average discount rate 8 % 8 %
Future minimum lease payments for operating and finance leases	The following table reconciles the undiscounted future minimum lease payments for operating and finance leases excused at October 31, 2019: Operating Leases Finance Lease 2020 (excluding the three-month ended October 31, 2019) $ 774,228 $ — 2021 1,125,530 20,600 2022 975,909 21,311 2023 653,957 22,021 2024 573,855 22,731 2025 and thereafter 704,371 924,888 Total future lease payments $ 4,807,850 $ 1,011,551 Less interest (842,325 ) (696,524 ) Present value of future lease payments $ 3,965,525 $ 315,027 Lease liabilities, current (767,297 ) (20,600 ) Other liabilities $ 3,198,228 $ 294,427

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Oct. 31, 2019
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	October 31, 2019 July 31, 2019 Shanghai Senior Investment Ltd. $ 58,102 $ 106,866 Shanghai Oversea Chinese Culture Media Ltd. 359,062 50,808 Various affiliates 39,576 40,101 Total $ 456,740 $ 197,775

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	3 Months Ended
	Oct. 31, 2019
Segment Reporting [Abstract]
Segment Information	Segment information on assets as of October 31, 2019 and revenue generated during the three months ended October 31, 2019, as follows: Hospitality Education Corporate and unallocated Total Revenue $ 26,857 $ 37,659 $ — $ 64,516 Operating loss (167,896 ) (159,616 ) (66,474 ) (393,986 ) Operating loss before tax (167,730 ) (159,616 ) (61,876 ) (389,222 ) Net Loss Attributable to Hartford Great Health Corp (125,622 ) (118,205 ) (61,876 ) (305,703 ) Total assets (excluding Intercompany balances) 2,868,817 3,491,432 1,073,137 7,433,386

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended
	Oct. 31, 2019
Leasehold Improvements [Member]
Estimated useful lives of property and equipment	Lesser of lease term or estimated useful life
ROU assets-Finance lease [Member]
Estimated useful lives of property and equipment	Lease term
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	5 years
Office equipment and vehicles [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Office equipment and vehicles [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	5 years
Computer Software [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Computer Software [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	5 years

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Oct. 31, 2019	Aug. 02, 2019	Jul. 31, 2019
Assets:
Prepaid and Other current receivables		$ 365,617	$ 386,700
Other assets	$ 653,530	4,870,314	673,634
Liabilities:
Other current payable	971,174	880,717	175,856
Other liabilities	$ 3,492,655	$ 3,796,800	336,046
Adjustments [Member]
Assets:
Prepaid and Other current receivables			(21,083)
Other assets			4,196,680
Liabilities:
Other current payable			704,861
Other liabilities			$ 3,460,754

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2019	Oct. 31, 2018
Accounting Policies [Abstract]
FDIC insured amount	$ 250,000
Impairment of goodwill	0
Advertising cost	$ 5,964	$ 0
U.S. corporate income tax rate	21.00%	35.00%
Income tax rate	25.00%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2019	Oct. 31, 2018	Jul. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (1,222,519)		$ (916,816)
Net cash used in operating activities	$ (63,297)	$ (3,246)

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)	Dec. 11, 2018	Oct. 31, 2019	Jul. 31, 2019
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		300,000,000	300,000,000
Common stock, shares issued		99,108,000	99,108,000
Common stock, shares outstanding		99,108,000	99,108,000
Stock issued during the period, Shares	96,090,000
Share price	$ 0.02
Proceeds from issue of common stock	$ 1,921,800

ACQUISITIONS AND JOINT VENTUR_3

ACQUISITIONS AND JOINT VENTURES (Details) - USD ($)		Oct. 31, 2019	Aug. 02, 2019	Jul. 31, 2019	Jul. 31, 2018
Related party receivable		$ 716,340		$ 713,612
Other assets		653,530	$ 4,870,314	673,634
Goodwill		991,759		1,040,017	$ 0
Other current payable		(971,174)		(175,856)
Related party payable		(581,085)		(584,674)
Other liabilities		(3,492,655)		(336,046)
Noncontrolling interest		157,556		$ 81,141
Hangzhou Hartford Comprehensive Health Management
Cash and cash equivalents		154
Other current assets		37,964
Property and Equipment, net		4,038
Noncontrolling interest		99,463
Total consideration		141,619
SH Luosheng
Cash and cash equivalents		15,383
Accounts and Other receivables		13,224
Related party receivable		22,861
Property and Equipment, net		247,940
Other assets		699,066
Goodwill		466,847
Accounts payable		(2,671)
Related party payable		(1,232,512)
Other account payable		(28,772)
Other liabilities		(336,051)
Noncontrolling interest		240,613
Total consideration	[1]	105,928
Shanghai Hartford Comprehensive Health Management
Cash and cash equivalents		35,886
Accounts and Other receivables		92,120
Related party receivable		791,445
Property and Equipment, net		6,511
Goodwill		573,170
Other current payable		(3,126)
Related party payable		(1,073,380)
Noncontrolling interest		(63,911)
Total consideration	[2]	$ 358,715
[1]	$16,537 payable due from HZLJ waived by HFHZ plus $89,891 (RMB600,000) cash payment totaled $105,928 consideration for the acquisition.
[2]	$223,477 payable due to HFHZ waived plus $135,238 (RMB907,737) cash payment totaled $358,715 consideration for the acquisition.

ACQUISITIONS AND JOINT VENTUR_4

ACQUISITIONS AND JOINT VENTURES (Details 1) - USD ($)	3 Months Ended
	Oct. 31, 2019	Oct. 31, 2018
Notes to Financial Statements
Service Revenues	$ 64,516	$ 29,709
Net Loss	(389,222)	(201,280)
Less: Net Loss Attributable to Noncontrolling Interest	(83,519)	(7,637)
Net Loss Attributable to Hartford Great Health Corp	$ (305,703)	$ (193,643)
Weighted average shares outstanding:
Basic and Diluted	99,108,000	99,108,000
Net loss per common share:
Basic and Diluted	$ 0	$ 0

ACQUISITIONS AND JOINT VENTUR_5

ACQUISITIONS AND JOINT VENTURES (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2019	Oct. 31, 2018	Jul. 31, 2019
Capital contribution from stockholders	$ 0	$ 30,000
Common Stock
Issuance of common stock, Shares	96,090,000
Qiao Garden Group
Due to related party	$ 595,939
Shanghai DuBian Assets Management
Advanced from related party	596,348
Shanghai Qiaohong Real Estate Co
Related party receivable	677,463
SH Qiaohong
Related party receivable	669,204		$ 674,524
Advanced from related party	990,665
Director
Due from related party	109,355
Hartford International Education Technology
Capital contribution from stockholders	340,972
Capital injected	$ 369,386

RESTRICTED CASH (Details)

RESTRICTED CASH (Details) - USD ($)	Oct. 31, 2019	Jul. 31, 2019	Oct. 31, 2018	Jul. 31, 2018
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 116,240	$ 269,672	$ 26,768
Restricted cash, noncurrent	28,414	29,052	0
Total cash, cash equivalents and restricted cash shown in the statement of cash flows	$ 144,654	$ 298,724	$ 26,768	$ 1,444

LOAN RECEIVABLES, CURRENT AND_2

LOAN RECEIVABLES, CURRENT AND NONCURRENT (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2019	Jul. 31, 2019
Loan receivables	$ 0	$ 204,561
Longsheng Aquatic Products [Member]
Loan receivables	$ 99,870
Expiration date	May 13, 2020
Interest rate	6.00%
Interest income	$ 1,531
Interest receivable accrued	4,311	2,780
Hong Kong Hong Tai Intl Trade Limited
Loan receivables	$ 300,000
Expiration date	Jun. 27, 2019
Interest rate	6.00%
Interest income	$ 1,923
Hong Kong Hong Tai Intl Trade [Member]
Loan receivables	$ 200,000
Expiration date	Sep. 3, 2020
Interest rate	6.00%
Interest income	$ 3,067
Interest receivable accrued	$ 8,033	$ 4,967

PROPERTY AND EQUIPMENT, NET (De

PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Oct. 31, 2019	Jul. 31, 2019
Finance lease assets	$ 266,875	$ 272,860
Property, plant and equipment - Gross	662,126	600,445
Less: accumulated depreciation and amortization	(343,550)	(346,861)
Property, plant and equipment - net	318,576	253,584
Leasehold Improvements [Member]
Property, plant and equipment - Gross	22,854	23,366
Furniture and Fixtures [Member]
Property, plant and equipment - Gross	230,196	235,360
Office equipment and vehicles [Member]
Property, plant and equipment - Gross	73,174	68,859
Construction in Progress [Member]
Property, plant and equipment - Gross	$ 69,027	$ 0

PROPERTY AND EQUIPMENT, NET (_2

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2019	Oct. 31, 2018
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 4,265	$ 0

OTHER ASSETS (Details)

OTHER ASSETS (Details) - USD ($)	Oct. 31, 2019	Jul. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Operating lease assets	$ 3,936,201	$ 0
Deferred cost of finance lease	653,530	673,634
Other assets	$ 4,589,731	$ 673,634

OTHER ASSETS (Details 1)

OTHER ASSETS (Details 1) - USD ($)	Oct. 31, 2019	Aug. 02, 2019	Jul. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
2020 (excluding the three months ended October 31, 2019)	$ 15,983
2021	21,311
2022	21,311
2023	21,311
2024	21,311
2025 and thereafter	552,303
Total	$ 653,530	$ 4,870,314	$ 673,634

OTHER ASSETS (Details Narrative

OTHER ASSETS (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2019	Oct. 31, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Lease term	41 years
Amortization expense	$ 5,287	$ 0

GOODWILL (Details)

GOODWILL (Details) - USD ($)	3 Months Ended	12 Months Ended
	Oct. 31, 2019	Jul. 31, 2019
Goodwill at beginning	$ 1,040,017	$ 0
Acquisitions	0	1,040,017
Impairment	0	0
Foreign Exchange	(48,258)
Goodwill at end	991,759	1,040,017
Hangzhou Longjing Qiao Fu Vacation Hotel
Goodwill at beginning	466,847	0
Acquisitions	0	466,847
Impairment	0	0
Foreign Exchange	(21,661)
Goodwill at end	445,186	466,847
HFSH and Shanghai Qiao Garden Int'l Travel Agency
Goodwill at beginning	573,170	0
Acquisitions	0	573,170
Impairment	0	0
Foreign Exchange	(26,597)
Goodwill at end	$ 546,573	$ 573,170

OTHER CURRENT PAYABLE (Details)

OTHER CURRENT PAYABLE (Details) - USD ($)	Oct. 31, 2019	Aug. 02, 2019	Jul. 31, 2019
Payables and Accruals [Abstract]
Payable to Acquirees	$ 128,964		$ 131,856
Lease Liabilities, current	767,297		0
Other payables	74,913		44,000
Total Other current payables	$ 971,174	$ 880,717	$ 175,856

OTHER LIABILITIES (Details)

OTHER LIABILITIES (Details) - USD ($)	Oct. 31, 2019	Jul. 31, 2019
Other Liabilities Disclosure [Abstract]
Finance Lease liability	$ 294,427	$ 336,046
Operating lease liabilities	3,198,228	0
Total other liabilities	$ 3,492,655	$ 336,046

LEASE (Details)

LEASE (Details) - USD ($)	Oct. 31, 2019	Jul. 31, 2019
Assets
Finance lease ROU assets, cost	$ 266,875	$ 272,860
Less: accumulated amortization	(59,125)	(58,787)
Finance lease ROU assets, net	207,750	214,073
Other assets - operating lease ROU assets	3,936,201	0
Total Lease assets	4,143,951	214,073
Liabilities
Other current payable - operating leases	767,297	0
Other current payable - finance leases	20,600	20,336
Other liabilities - operating leases	3,198,228	0
Other liabilities - finance lease	294,427	315,710
Total Lease Liabilities	$ 4,280,552	$ 336,046

LEASE (Details 1)

LEASE (Details 1)	3 Months Ended
	Oct. 31, 2019USD ($)
Notes to Financial Statements
Operating lease cost	$ 203,570
Finance leases:
Amortization of ROU assets	1,627
Interest on finance lease liabilities	6,242
Finance lease cost	7,869
Total lease cost	$ 211,439

LEASE (Details 2)

LEASE (Details 2)	3 Months Ended
	Oct. 31, 2019USD ($)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 122,782
Financing cash flows from finance leases	$ 19,739

LEASE (Details 3)

LEASE (Details 3)	Oct. 31, 2019
Notes to Financial Statements
Operating Lease, Weighted Average Remaining Lease Term (years)	4 years 2 months 12 days
Operating Lease, Weighted Average Discount Rate	8.00%
Finance Lease, Weighted Average Remaining Lease Term (years)	32 years
Finance Lease, Weighted Average Discount Rate	8.00%

LEASE (Details 4)

LEASE (Details 4) - USD ($)	Oct. 31, 2019	Jul. 31, 2019
Notes to Financial Statements
2020 (excluding the three-month ended October 31, 2019)	$ 774,228
2021	1,125,530
2022	975,909
2023	653,957
2024	573,855
2025 and thereafter	704,371
Total future lease payments	4,807,850
Less interest	(842,325)
Present value of future lease payments	3,965,525
Lease liabilities, current	(767,297)	$ 0
Other liabilities	3,198,228	0
2020 (excluding the three-month ended October 31, 2019)	0
2021	20,600
2022	21,311
2023	22,021
2024	22,731
2025 and thereafter	924,888
Total future lease payments	1,011,551
Less interest	(696,524)
Present value of future lease payments	315,027
Lease liabilities, current	(20,600)	(20,336)
Other liabilities	$ 294,427	$ 315,710

LEASE (Details Narrative)

LEASE (Details Narrative)	Oct. 31, 2019
Notes to Financial Statements
Lease term	41 years

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Oct. 31, 2019	Jul. 31, 2019
Related party payable	$ 456,740	$ 197,775
Shanghai Senior Investment Ltd
Related party payable	58,102	106,866
Shanghai Oversea Chinese Culture Media Ltd
Related party payable	359,062	50,808
Various affiliates
Related party payable	$ 39,576	$ 40,101

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Dec. 11, 2018	Sep. 30, 2019	Oct. 31, 2018	Oct. 31, 2019	Oct. 31, 2018	Jul. 31, 2019	Sep. 30, 2018
Additional paid in capital refunded				$ 0	$ 1,430
Stock issued during the period, Shares	96,090,000
Related party payable				581,085		$ 584,674
Investor [Member]
Amount borrowed			$ 30,000
Chief Financial Officer [Member]
Additional paid in capital refunded			$ 1,429
Officers and Directors [Member]
Stock issued during the period, Shares	54,040,000
Investors [Member]
Stock issued during the period, Shares	96,090,000
Stock issued during the period, value	$ 1,080,800
SH Qiaohong
Related party receivable				669,204		674,524
Related party payable				525,334		526,963
Interest income				9,404
Line of Credit Facility, Expiration Date		Sep. 30, 2021
Interest rate		3.00%
SH Qiaohong | RMB
Line of credit							$ 9,000,000
Affiliates
Related party receivable				47,136		39,088
Related party payable				456,740		197,775
Qiao Garden Group
Related party payable				$ 589,598		602,821
Shanghai DuBian Assets Management
Interest rate				2.50%
Interest expenses				$ 3,606
Related party payable				$ 575,943		$ 585,146
Expiration date				Apr. 30, 2021
Shanghai Oversea Chinese Culture Media Ltd
Line of Credit Facility, Expiration Date		Sep. 30, 2021
Interest rate		3.00%
Shanghai Oversea Chinese Culture Media Ltd | RMB
Line of credit							$ 5,000,000

SEGMENT INFORMATION (Details)

SEGMENT INFORMATION (Details) - USD ($)	3 Months Ended
	Oct. 31, 2019	Oct. 31, 2018	Jul. 31, 2019
Revenue	$ 64,516	$ 0
Operating loss	(393,986)	(3,749)
Operating loss before tax	(389,222)	(3,749)
Net Loss Attributable to Hartford Great Health Corp	(305,703)	$ (3,749)
Total assets (excluding Intercompany balances)	7,433,386		$ 3,673,887
Hospitality
Revenue	26,857
Operating loss	(167,896)
Operating loss before tax	(167,730)
Net Loss Attributable to Hartford Great Health Corp	(125,622)
Total assets (excluding Intercompany balances)	2,868,817
Education
Revenue	37,659
Operating loss	(159,616)
Operating loss before tax	(159,616)
Net Loss Attributable to Hartford Great Health Corp	(118,205)
Total assets (excluding Intercompany balances)	3,491,432
Corporate and unallocated
Revenue	0
Operating loss	(66,474)
Operating loss before tax	(61,876)
Net Loss Attributable to Hartford Great Health Corp	(61,876)
Total assets (excluding Intercompany balances)	$ 1,073,137

SEGMENT INFORMATION (Details Na

SEGMENT INFORMATION (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2019	Oct. 31, 2018	Jul. 31, 2019
Total assets	$ 7,433,386		$ 3,673,887
Revenue	64,516	$ 0
Subsidiaries [Member]
Total assets			$ 2,547,989
Revenue	$ 56,174