Hartford Great Health (HFUS) 10-K 14 Nov 22 2022 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Jul. 31, 2022	Nov. 14, 2022	Jan. 31, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Jul. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--07-31
Entity File Number	000-54439
Entity Registrant Name	Hartford Great Health Corp.
Entity Central Index Key	0001482554
Entity Tax Identification Number	51-0675116
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	8832 Glendon Way
Entity Address, City or Town	Rosemead
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91770
City Area Code	(626)
Local Phone Number	321-1915
Title of 12(b) Security	Common stock, par value $0.001 par value
Trading Symbol	HFUS
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 5,002,840
Entity Common Stock, Shares Outstanding		100,108,000
Auditor Name	Simon & Edward, LLP
Auditor Firm ID	2485
Auditor Location	Rowland Heights, California

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jul. 31, 2022	Jul. 31, 2021
ASSETS
Cash and cash equivalents	$ 15,227	$ 12,739
Prepaid and Other current receivables	1,154	1,203
Related party receivable	14,233	309
Current assets held for sale	784,113	975,837
Total Current Assets	814,727	990,088
Non-current Assets
Property and equipment, net	8,006	8,357
Non-current assets held for sale	3,715,623	4,744,153
Total Non-current Assets	3,723,629	4,752,510
TOTAL ASSETS	4,538,356	5,742,598
Current Liabilities
Related party loan and payables	4,481,524	3,711,606
Other current payable	144,760	145,435
Current liabilities held for sale	3,840,635	2,681,639
Total Current Liabilities	8,466,919	6,538,680
Long-term liabilities held for sale	2,504,086	4,190,368
TOTAL LIABILITIES	10,971,005	10,729,048
Commitments and contingencies (Note 7)
Stockholders’ Equity (Deficit)
Preferred stock - $0.001 par value, 5,000,000 shares authorized, no shares issued and outstanding
Common stock - $0.001 par value, 300,000,000 shares authorized, 100,108,000 shares outstanding at both of July 31, 2022 and 2021.	100,108	100,108
Additional paid-in capital	2,173,521	2,173,521
Accumulated deficit	(7,400,620)	(5,821,519)
Accumulated other comprehensive loss	(16,742)	(233,487)
Noncontrolling interest	(1,288,916)	(1,205,073)
Total Stockholders’ Deficit	(6,432,649)	(4,986,450)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 4,538,356	$ 5,742,598

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jul. 31, 2022	Jul. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 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	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares outstanding	100,108,000	100,108,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Jul. 31, 2022	Jul. 31, 2021
Total revenue	$ 561,262	$ 553,459
Operating cost and expenses
Cost of revenue	677,093	722,838
Depreciation and amortization	122,065	85,103
Selling, general and administrative	1,635,770	2,691,369
Goodwill impairment		70,514
Total operating cost and expenses	2,434,928	3,569,824
Operating Loss	(1,873,666)	(3,016,365)
Other Income (Expense)
Interest (expense), net	(66,587)	(30,886)
Gain on disposal of subsidiary		104,317
Other income, net	168,471	101,395
Other income, net	101,884	174,826
Loss before income taxes	(1,771,782)	(2,841,539)
Income Tax Expense	800	800
Net Loss	(1,772,582)	(2,842,339)
Less: net loss attributable to noncontrolling Interest	(193,481)	(589,005)
Net Loss Attributable to Hartford Great Health Corp	$ (1,579,101)	$ (2,253,334)
Net loss per common share:
Basic and Diluted	$ (0.02)	$ (0.02)
Weighted average shares outstanding:
Basic and diluted	100,108,000	99,790,192
Tuition [Member]
Total revenue	$ 509,920	$ 435,149
Service [Member]
Total revenue	$ 51,342	$ 118,310

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($)	12 Months Ended
	Jul. 31, 2022	Jul. 31, 2021
Income Statement [Abstract]
Net Loss	$ (1,579,101)	$ (2,253,334)
Other Comprehensive income (loss), net of income tax
Foreign currency translation adjustments	267,073	(217,953)
Total other comprehensive loss	267,073	(217,953)
Less: total other comprehensive loss attributable to noncontrolling interest	50,328	(39,612)
Total Other Comprehensive Loss Attributable to Hartford Great Health Corp	216,745	(178,341)
Total Comprehensive Loss	$ (1,362,356)	$ (2,431,675)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Jul. 31, 2020	$ 99,108	$ 2,154,521	$ (3,568,185)	$ (55,146)	$ (917,489)	$ (2,287,191)
Beginning balance, shares at Jul. 31, 2020	99,108,000
Net (loss)			(2,253,334)		(589,005)	(2,842,339)
Issuance of common stock	$ 1,000	19,000				20,000
Issuance of common stock, shares	1,000,000
Restructure of subsidiary					403,131	403,131
Disposal of subsidiary					(62,098)	(62,098)
Foreign currency translation adjustment				(178,341)	(39,612)	(217,953)
Ending balance, value at Jul. 31, 2021	$ 100,108	2,173,521	(5,821,519)	(233,487)	(1,205,073)	(4,986,450)
Ending balance, shares at Jul. 31, 2021	100,108,000
Net (loss)			(1,579,101)		(193,481)	(1,772,582)
Foreign currency translation adjustment				216,745	50,328	267,073
Investment from noncontrolling interest					59,310	59,310
Ending balance, value at Jul. 31, 2022	$ 100,108	$ 2,173,521	$ (7,400,620)	$ (16,742)	$ (1,288,916)	$ (6,432,649)
Ending balance, shares at Jul. 31, 2022	100,108,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Jul. 31, 2022	Jul. 31, 2021
Cash flows from operating activities:
Net loss including noncontrolling interests	$ (1,772,582)	$ (2,842,339)
Adjustments to reconcile net loss including noncontrolling interests to net cash provided by (used in) operating activities:
Depreciation and amortization	122,065	85,103
Disposal of subsidiary, including noncontrolling interest		(104,316)
Debts forgiveness per court ruling		(162,806)
Loss from restructure		403,131
Loss on disposal of property and equipment		760
Impairment loss		70,514
Changes in operating assets and liabilities:
Prepaid and Other current receivables	225,428	(87,978)
Inventory	5,327	(299,588)
Other assets	24,078	10,435
Related party receivables and payables	(81,013)	(185,693)
Contract liabilities	26,466	373,413
Other current payable	102,526	312,902
Operating lease assets and liabilities	458,993	17,779
Other liabilities	27,880	27,108
Net cash used in operating activities	(860,832)	(2,381,575)
Cash flows from investing activities:
Cash proceeds from Acquisitions		27,927
Cash used in Acquisitions		(15,206)
Disposal of subsidiary		(30,116)
Purchases of property and equipment	(145,048)	(168,287)
Net cash used in investing activities	(145,048)	(185,682)
Cash flows from financing activities:
Contribution from noncontrolling interest	61,750
Proceeds from issuance of common stock		20,000
Proceeds of related party notes payable	145,000	145,000
Principal payments on finance lease	(23,156)	(22,049)
Advances from related parties	788,673	2,407,033
Net cash provided by financing activities	972,267	2,549,984
Effect of exchange rate changes on cash	(400)	6,174
Net change in Cash, cash equivalents and restricted cash	(34,013)	(11,099)
Cash, cash equivalents and restricted cash at beginning of period	54,178	65,277
Cash, cash equivalents and restricted cash at end of period	20,165	54,178
Supplemental Cash Flow Information
Interest paid
Income taxes paid	800	800
Non-cash investing and financing activities:
Payable to acquiree		10,462
Investment return through three-party settlement		$ 765,131

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Jul. 31, 2022
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 Hartford Great Health Corp. was originally incorporated in the State of Nevada on April 2, 2008 under the name PhotoAmigo, Inc. It changed its name to Hartford Great Health Corp. on August 22, 2018 and since then we have been engaged in activities to formulate and implement our business plans. Through its wholly owned subsidiary - Hangzhou Hartford Comprehensive Health Management, Ltd (“HZHF) and HZHF’s 60 90 The Company started to engage in early childhood education industry at Hartford International Education Technology Co., Ltd (“HF Int’l Education”). On July 24, 2019 and March 23, 2020, HF Int’l Education established two 100 96 4 Impacted by the government regulation newly implemented in education industry and the restrictions posted by the Chinese government to control the pandemic in China since 2021, to avoid further operation losses, subsequently on August 1, 2022, HFSH entered a contract with a related party, Shanghai Oversea Chinese Culture Media Ltd. (“SH Oversea”), to sell 90 900 5,850 100 1,000 6,500 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, 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 500,000 250,000 Receivables Property and equipment, net SCHEDULE OF PROPERTY AND EQUIPMENT USEFUL LIFE 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 and Long-lived Assets The Company has the option to assess goodwill for possible impairment by performing a qualitative analysis to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. A quantitative assessment is performed if the qualitative assessment results in a more-likely-than-not determination or if a qualitative assessment is not performed. The quantitative assessment considers whether the carrying amount of a reporting unit exceeds its fair value, in which case an impairment charge is recorded to the extent that the reporting unit’s carrying value exceeds its fair value. The Company’s goodwill was mainly generated from the acquisitions during the year ended July 31, 2019. We currently have two reporting units - Hospitality and Early Childhood Education. Given the impact of COVID-19 pandemic and the unfavorable operation results, an interim goodwill impairment assessment was performed as of January 31, 2020. Based on the assessment result, management determined that the goodwill generated from acquisitions was fully impaired as of July 31, 2021. Business Combinations Noncontrolling interest Advertising costs 10,540 65,406 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 Revenue Recognition Revenue is recognized when control of promised goods or services is transferred to our customers in an amount of consideration to which we expect to be entitled to in exchange for those goods or services. We follow the five steps approach for revenue recognition under Topic 606: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) we satisfy a performance obligation. Billings to customers for which services are not rendered are considered deferred revenue. ASC 606 has no material impacts on the Company’s financial positions. The Company’s revenue is recognized when it satisfies a single performance obligation by transferring control of its products or providing services to a customer. The Company’s general payment terms are short-term in duration. The Company does not have significant financing components or payment terms. a. Early childhood education services: HF Int’l Education generates revenue from childhood education classes provided to its customers. The educational services consist of parent-child and bilingual childcare classes. Each contract of educational classes is accounted for as a single performance obligation which is satisfied proportionately over the service period. Tuition fee is generally collected in advance and is initially recorded as deferred revenue and transferred to contract liabilities after trial period. Refunds are provided to parents if they decide within the trial period that they no longer want to take the class. After the trial period, if a parent withdraws from a class, usually only that unearned portion of the fee is available to be returned. For the year ended July 31, 2022 and 2021, $ 509,920 435,149 b. Hospitality services: HZLJ generates revenue primarily from the room rentals, sale of food and beverage and other miscellaneous hospitality services. The Company recognizes room rental and services daily as services are provided. Under ASC 606, the pattern and timing of recognition of income from hotel facility is consistent with the prior accounting model. Income (Loss) Per Share Reclassifications Certain amounts on the prior-year consolidated balance sheet, consolidated statement of operations and cash flows were reclassified to conform to current-year presentation, with no effect on ending stockholders’ equity. Recent Accounting Pronouncements Recently adopted accounting pronouncements In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes which is intended to simplify various aspects related to accounting for income taxes. The standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2020, with early adoption permitted. The adoption of ASU 2019-12 had an immaterial impact on the Company’s consolidated statement of operation and consolidated statement of cash flows for the year ended July 31, 2022. Recently issued accounting pronouncements not yet adopted In June 2016, the FASB issued ASU 2016-13, “Financial Instruments—Credit Losses”. The standard, including subsequently issued amendments (ASU 2018-19, ASU 2019-04, ASU 2019-05, ASU 2019-10 and ASU 2019-11), requires a financial asset measured at amortized cost basis, such as accounts receivable and certain other financial assets, to be presented at the net amount expected to be collected based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. In November 2019, the FASB issued ASU No. 2019-10 to postpone the effective date of ASU No. 2016-13 for public business entities eligible to be smaller reporting companies defined by the SEC to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company is evaluating the impact of this guidance on its consolidated financial statements.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Jul. 31, 2022
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. has incurred losses since inception, resulting in an accumulated deficit of $ 7,400,620 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	12 Months Ended
	Jul. 31, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 3. STOCKHOLDERS’ EQUITY Preferred Stock The Company is authorized to issue 5,000,000 0.001 No Common Stock The Company is authorized to issue 300,000,000 0.001 1,000,000 0.02 100,108,000

ACQUISITIONS, JOINT VENTURES AN

ACQUISITIONS, JOINT VENTURES AND DECONSOLIDATION	12 Months Ended
	Jul. 31, 2022
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS, JOINT VENTURES AND DECONSOLIDATION	NOTE 4. ACQUISITIONS, JOINT VENTURES AND DECONSOLIDATION Joint Venture – HF Int’l Education On March 22, 2019, HFSH entered into a joint venture agreement (the “JV agreement”) with Shanghai Jingyu Education Tech Ltd. (“SH Jingyu”) and one individual investor, to form a new entity - HF Int’l Education to provide childcare education services. HFSH initially owned 65.0% 61.0% 10 5 As a result, HFSH held 75.5% of HF Int’l Education and a total of 24.5% equity was held by noncontrolling shareholders. Pursuant to the board meeting held on June 1, 2021, the noncontrolling shareholders sold a total 14.5% equity at zero consideration to HFSH. As a result, HFSH holds 90.0% of HF Int’l Education and $403,131 noncontrolling loss was absorbed by HFSH as a result of the ownership restructure at HF Int’l Education. Continuous operation losses caused by the market uncertainties including pandemic and government regulations, HF Int’l Education entered agreements to sell the copyrights of seven education textbooks and ten “HaiDeFuDe” registered trademarks owned for RMB 1.2 1.0 5% Operation result of HF Int’l Education are included in the Company’s consolidated financial statements commencing on the formation date. The Company classifies the ownership interest held by other four parties as “Noncontrolling interest” on the consolidated balance sheet. Acquisition of Gelinke On July 20, 2020, HF Int’l Education entered an agreement with two individuals to acquire the whole ownership of Gelinke, who engages at early childhood education services in Changning District, Shanghai. 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 purchase price to Gelinke’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 related transaction costs were immaterial and included in General and administrative expenses in the accompanying consolidated statements of operations. The acquisition was completed on August 31, 2021. The calculation of purchase price and purchase price allocation is as follows: SCHEDULE OF RECOGNIZED IDENTIFIED ASSETS ACQUIRED AND LIABILITIES ASSUMED Assets Acquired and Liabilities Assumed Cash and cash equivalents 1,809 Restricted Cash 25,009 Prepaid and Other current receivables 4,696 Property and Equipment, net 4,294 Unearned revenue (78,696 ) Goodwill 67,712 Total consideration * 24,824 * $ 10,462 70,000 14,362 100,000 24,824 Goodwill is mainly attributable to synergies expected from the acquisition of license, list of customers and teacher workforce. Due to unfavorable operation result of Gelinke during the year ended July 31, 2021, management determined that $ 67,712 Other Acquisitions In January and February 2019, HFSH entered agreements to acquire 85 55 In January 2019, HFSH entered agreements to acquire 100 Disposal of subsidiary On December 31, 2020, HFSH disposed its 90 4.5 0.5 Net assets (liabilities) disposed of: SCHEDULE OF NET ASSETS (LIABILITIES) DISPOSED OF SUBSIDIARY 1 Net assets (liabilities) disposed of: Cash and cash equivalents 172 Restricted cash 29,944 Related party receivable 782,224 Related party payable (98,615 ) Other current payable (3,876 ) Noncontrolling interest (60,812 ) Net assets of the subsidiary, excluding noncontrolling interest 649,037 Consideration 753,354 Gain on disposal of the subsidiary (104,317 ) Gain on disposal of noncontrolling interest (60,812 ) Gain on disposal of the subsidiary, excluding noncontrolling interest (43,505 ) Net inflow / (outflow) of cash and cash equivalents in respect of the disposal subsidiary: SCHEDULE OF NET INFLOW (OUTFLOW) OF CASH AND CASH EQUIVALENTS OF DISPOSAL SUBSIDIARY 1 Cash and cash equivalents (172 ) Restricted cash (29,944 ) Cash and cash equivalents deconsolidated (30,116 )

DISCONTINUED OPERATION

DISCONTINUED OPERATION	12 Months Ended
	Jul. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATION	NOTE 5. DISCONTINUED OPERATION Impacted by the government regulation newly implemented in education industry and the restrictions posted by the Chinese government to control the pandemic in China since 2021, the Company’s business hasn’t been developed as planned and occurred significant loss from the early child education practice. To avoid further operation losses, subsequently on August 1, 2022, HFSH entered a contract with a related party, Shanghai Oversea Chinese Culture Media Ltd. (“SH Oversea”), to sell 90 900 5,850 100 1,000 6,500 As of July 31, 2022, the assets and liabilities grouped under Education and Hospitality segments classified as assets and/or liabilities held for sale, and it is the Company’s intention to complete the sales of these assets within the upcoming year. The transactions meet the criteria to be reported as a discontinued operation as they constitute significant strategic business shifts for the Company. We have reported, for all periods presented, the financial condition, results of operations, and cash flows of the operation segments as discontinued operations in the accompanying consolidated financial statements. The total assets and liabilities of Education and hospitality segments that are classified as held for sale on the Company ’ s consolidated balance sheet as of July 31, 2022, are as follows: SCHEDULE OF DISCONTINUED OPERATIONS OF FINANCIAL STATEMENTS July 31, 2022 July 31, 2021 Assets Current Assets Cash and cash equivalents $ 4,938 $ 14,873 Prepaid and Other current receivables 45,532 311,594 Related party receivable 428,519 325,555 Inventory 305,124 323,815 Property and equipment, net 582,707 585,160 ROU assets-operating lease 2,836,698 3,837,187 Other assets 296,218 321,806 Total Assets held for sale $ 4,499,736 $ 5,719,990 Liabilities Current Liabilities Related party loan and payables $ 1,321,549 $ 1,332,338 Contract liabilities 547,906 545,346 Lease liabilities, current and noncurrent 3,715,688 4,071,767 Other current payable 401,782 553,841 Other liabilities 357,796 368,715 Total Liabilities held for sale $ 6,344,721 $ 6,872,007 For the years ended July 31, 2022 and 2021, results of operations from HF Intel Education and its subsidiaries, and HZHF and its subsidiary were as follows: For the years ended July 31, 2022 2021 Net sales $ 561,262 $ 553,459 Cost of sales 677,093 722,838 Gross profit (115,831 ) (169,379 ) Operating expenses: Selling, general, and administrative expenses 1,579,922 2,520,817 Impairment - 70,514 Total operating expenses 1,579,922 2,591,331 Income (Loss) from discontinued operations before income taxes (1,695,753 ) (2,760,710 ) Income tax benefit (expense) - - Income (loss) from discontinued operations, net of taxes before gain from sale of discontinued operations (1,695,753 ) (2,760,710 ) Loss from sale of discontinued operations, net of taxes - - Income from discontinued operations, net of taxes $ (1,695,753 ) $ (2,760,710 ) For the years ended July 31, 2022 and 2021, net cash used in discontinued operations - HF Intel Education and its subsidiaries, and HZHF and its subsidiary were as follows: Years ended July 31, Cash flow of discontinued operations: 2022 2021 Operating cash flows $ (656,663 ) $ (4,695,107 ) Investing cash flows (145,048 ) (155,566 ) Net cash used in discontinued operations $ (801,711 ) $ (4,850,673 )

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Jul. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 6. RELATED PARTY TRANSACTIONS Related Party Receivables As of July 31, 2022, $ 428,519 325,555 Related Party Payables As of July 31, 2022 and 2021, amounts of $ 620,876 and $ 616,159 , are payable to SH Qiaohong, respectively. The balances were mainly funding support from SH Qiaohong for operation. The funding support bears no interest and due on demand. HFSH had payable balances to Shanghai Oversea Chinese Culture Media Ltd. (“SH Oversea”), an entity managed by the same management team, in the amounts of $ 3,531,064 2,926,782 As of July 31, 2022 and 2021, amount of $ 290,000 145,000 5 11,857 3,856 The remaining related party payable of $ 39,583 80,477 As of July 31, 2022, $ 1,317,690 and $ 1,332,338 Other Related Party Transactions Office space at Rosemead, CA is provided to Hartford Great Health Corp. at no cost by the sole executive officer. No provision for these costs has been included in these financial statements as the amounts are not material.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Jul. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7. COMMITMENTS AND CONTINGENCIES There has been below material contractual obligations and other commitments except the lease commitments disclosed in Note 12 Leases. License agreements In June 2021, HF Int’l Education and its three subsidiaries: PDHJ, HDFD and Gelinke entered license agreements with HFHM for the rights to use the intellectual Properties (the “IPs”) HFHM owns. The IPs cover in the license agreements are four set of curriculum structure designed and fifteen trademarks including “HaiDeFuDe” registered trademarks purchased from HF Int’l Education. As a return, on a monthly basis, HF Int’l Education and its subsidiaries pays 90% of its tuition revenue generated to HFHM as license usage fee. Due to impacts from the pandemic and new regulations issued by Chinese government in education industry, HF Int’l Education occurred significant loss from operation . On July 2022, both parties mutually agreed to amend the fee to 20 6,664 and $ 161,783 license fees to HFHM for the year ended July 31, 2022 and 2021 reported under discontinued operation, respectively.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Jul. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 8. INCOME TAXES We recorded income tax expense of $ 800 Hartford Great Health Corp.’s deferred tax assets, valuation allowance, and change in valuation allowance are as follows: SCHEDULE OF INCOME TAX VALUATION Estimated tax Net NOL benefit from NOL Change in Net carry- NOL and other tax Valuation valuation deferred Period Ending forward expires benefits (21%) allowance allowance tax asset 31-Jul-21 $ 6,634,644 2041 $ 1,990,393 $ (1,990,393 ) $ (919,938 ) $ - 31-Jul-22 $ 7,400,620 2042 $ 2,220,186 $ (2,220,186 ) $ (229,793 ) $ - Income taxes at the statutory rate are reconciled to reported income tax expense (benefit) as follows: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION 2022 2021 Federal income tax rate 21.0 % 21.0 % State income tax rate 8.8 % 8.8 % Foreign tax difference (4.8 )% (4.1 )% Non-taxable item adjustment - % (3.2 )% GILTI - % - % Valuation allowance (25.0 )% (22.5 )% Others - % - % Effective tax rate 0.0 % 0.0 % At this time, the Company is unable to determine if it will be able to benefit from its deferred tax asset. There are limitations on the utilization of net operating loss carry-forwards, including a requirement that losses be offset against future taxable income, if any. In addition, there are limitations imposed by certain transactions which are deemed to be ownership changes. Accordingly, a full valuation allowance has been established for the entire deferred tax asset. Other temporary differences and estimated permanent differences are considered immaterial. Open tax years subject to examination by the IRS range from August 1, 2017 to the present. The Company has no uncertain tax positions. The Company has been in loss position for years since inception and zero balances of deferred tax assets and liabilities as of the reporting periods ended.

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Jul. 31, 2022
Segment Reporting [Abstract]
SEGMENT INFORMATION	NOTE 9. SEGMENT INFORMATION The Company currently operates in following industry segments: hospitality (hotel and travel agency) and early childhood education industry in China. Segment information on assets as of July 31, 2022 and revenue generated during the year ended July 31, 2022, as follows: SCHEDULE OF SEGMENT INFORMATION Hospitality (Discontinued Operation) Education (Discontinued Operation) Corporate and unallocated Total Revenue $ 51,342 $ 509,920 $ - $ 561,262 Operating loss (129,352 ) (1,566,401 ) (177,913 ) (1,873,666 ) Loss before tax (182,979 ) (1,399,172 ) (189,631 ) (1,771,782 ) Net Loss Attributable to Hartford Great Health Corp (129,422 ) (1,259,249 ) (190,430 ) (1,579,101 ) Total assets (excluding Intercompany balances) 303,703 4,196,033 38,620 4,538,356 Assets allocated to held for sale (303,703 ) (4,196,033 ) - (4,499,736 ) Segment information on assets as of July 31, 2021 and revenue generated during the year ended July 31, 2021, as follows: Hospitality (Discontinued Operation) Education (Discontinued Operation) Corporate and unallocated Total Revenue $ 118,309 $ 435,150 $ - $ 553,459 Operating loss (275,417 ) (2,588,174 ) (152,774 ) (3,016,365 ) Loss before tax 81,520 (2,764,798 ) (158,261 ) (2,841,539 ) Net Loss Attributable to Hartford Great Health Corp 121,966 (2,216,239 ) (159,061 ) (2,253,334 ) Total assets (excluding Intercompany balances) 388,688 5,441,654 (87,744 ) 5,742,598

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Jul. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10. SUBSEQUENT EVENTS In accordance with ASC 855 , “Subsequent Events” On August 1, 2022, see note 5, under section “Assets and liabilities held for sale”, HFSH entered a contract with a related party, SH Oversea, to sell 90 900 5,850 100 1,000 6,500 On August 1, 2022, HFSH decided to withdraw from the agreement entered in January 2019 to acquire 100 On August 17, 2022, the Company borrowed a note in a total amount of $ 30,000 5

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Jul. 31, 2022
Accounting Policies [Abstract]
Organization	Organization Hartford Great Health Corp. was originally incorporated in the State of Nevada on April 2, 2008 under the name PhotoAmigo, Inc. It changed its name to Hartford Great Health Corp. on August 22, 2018 and since then we have been engaged in activities to formulate and implement our business plans. Through its wholly owned subsidiary - Hangzhou Hartford Comprehensive Health Management, Ltd (“HZHF) and HZHF’s 60 90 The Company started to engage in early childhood education industry at Hartford International Education Technology Co., Ltd (“HF Int’l Education”). On July 24, 2019 and March 23, 2020, HF Int’l Education established two 100 96 4 Impacted by the government regulation newly implemented in education industry and the restrictions posted by the Chinese government to control the pandemic in China since 2021, to avoid further operation losses, subsequently on August 1, 2022, HFSH entered a contract with a related party, Shanghai Oversea Chinese Culture Media Ltd. (“SH Oversea”), to sell 90 900 5,850 100 1,000 6,500
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, 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 500,000 250,000
Receivables	Receivables
Property and equipment, net	Property and equipment, net SCHEDULE OF PROPERTY AND EQUIPMENT USEFUL LIFE 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 and Long-lived Assets	Goodwill and Long-lived Assets The Company has the option to assess goodwill for possible impairment by performing a qualitative analysis to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. A quantitative assessment is performed if the qualitative assessment results in a more-likely-than-not determination or if a qualitative assessment is not performed. The quantitative assessment considers whether the carrying amount of a reporting unit exceeds its fair value, in which case an impairment charge is recorded to the extent that the reporting unit’s carrying value exceeds its fair value. The Company’s goodwill was mainly generated from the acquisitions during the year ended July 31, 2019. We currently have two reporting units - Hospitality and Early Childhood Education. Given the impact of COVID-19 pandemic and the unfavorable operation results, an interim goodwill impairment assessment was performed as of January 31, 2020. Based on the assessment result, management determined that the goodwill generated from acquisitions was fully impaired as of July 31, 2021.
Business Combinations	Business Combinations
Noncontrolling interest	Noncontrolling interest
Advertising costs	Advertising costs 10,540 65,406
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
Revenue Recognition	Revenue Recognition Revenue is recognized when control of promised goods or services is transferred to our customers in an amount of consideration to which we expect to be entitled to in exchange for those goods or services. We follow the five steps approach for revenue recognition under Topic 606: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) we satisfy a performance obligation. Billings to customers for which services are not rendered are considered deferred revenue. ASC 606 has no material impacts on the Company’s financial positions. The Company’s revenue is recognized when it satisfies a single performance obligation by transferring control of its products or providing services to a customer. The Company’s general payment terms are short-term in duration. The Company does not have significant financing components or payment terms. a. Early childhood education services: HF Int’l Education generates revenue from childhood education classes provided to its customers. The educational services consist of parent-child and bilingual childcare classes. Each contract of educational classes is accounted for as a single performance obligation which is satisfied proportionately over the service period. Tuition fee is generally collected in advance and is initially recorded as deferred revenue and transferred to contract liabilities after trial period. Refunds are provided to parents if they decide within the trial period that they no longer want to take the class. After the trial period, if a parent withdraws from a class, usually only that unearned portion of the fee is available to be returned. For the year ended July 31, 2022 and 2021, $ 509,920 435,149 b. Hospitality services: HZLJ generates revenue primarily from the room rentals, sale of food and beverage and other miscellaneous hospitality services. The Company recognizes room rental and services daily as services are provided. Under ASC 606, the pattern and timing of recognition of income from hotel facility is consistent with the prior accounting model.
Income (Loss) Per Share	Income (Loss) Per Share
Reclassifications	Reclassifications Certain amounts on the prior-year consolidated balance sheet, consolidated statement of operations and cash flows were reclassified to conform to current-year presentation, with no effect on ending stockholders’ equity.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Recently adopted accounting pronouncements In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes which is intended to simplify various aspects related to accounting for income taxes. The standard is effective for fiscal years, and interim periods within those years, beginning after December 15, 2020, with early adoption permitted. The adoption of ASU 2019-12 had an immaterial impact on the Company’s consolidated statement of operation and consolidated statement of cash flows for the year ended July 31, 2022. Recently issued accounting pronouncements not yet adopted In June 2016, the FASB issued ASU 2016-13, “Financial Instruments—Credit Losses”. The standard, including subsequently issued amendments (ASU 2018-19, ASU 2019-04, ASU 2019-05, ASU 2019-10 and ASU 2019-11), requires a financial asset measured at amortized cost basis, such as accounts receivable and certain other financial assets, to be presented at the net amount expected to be collected based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. In November 2019, the FASB issued ASU No. 2019-10 to postpone the effective date of ASU No. 2016-13 for public business entities eligible to be smaller reporting companies defined by the SEC to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company is evaluating the impact of this guidance on its consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Jul. 31, 2022
Accounting Policies [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT USEFUL LIFE	SCHEDULE OF PROPERTY AND EQUIPMENT USEFUL LIFE 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

ACQUISITIONS, JOINT VENTURES _2

ACQUISITIONS, JOINT VENTURES AND DECONSOLIDATION (Tables)	12 Months Ended
	Jul. 31, 2022
Business Combination and Asset Acquisition [Abstract]
SCHEDULE OF RECOGNIZED IDENTIFIED ASSETS ACQUIRED AND LIABILITIES ASSUMED	SCHEDULE OF RECOGNIZED IDENTIFIED ASSETS ACQUIRED AND LIABILITIES ASSUMED Assets Acquired and Liabilities Assumed Cash and cash equivalents 1,809 Restricted Cash 25,009 Prepaid and Other current receivables 4,696 Property and Equipment, net 4,294 Unearned revenue (78,696 ) Goodwill 67,712 Total consideration * 24,824 * $ 10,462 70,000 14,362 100,000 24,824
SCHEDULE OF NET ASSETS (LIABILITIES) DISPOSED OF SUBSIDIARY	Net assets (liabilities) disposed of: SCHEDULE OF NET ASSETS (LIABILITIES) DISPOSED OF SUBSIDIARY 1 Net assets (liabilities) disposed of: Cash and cash equivalents 172 Restricted cash 29,944 Related party receivable 782,224 Related party payable (98,615 ) Other current payable (3,876 ) Noncontrolling interest (60,812 ) Net assets of the subsidiary, excluding noncontrolling interest 649,037 Consideration 753,354 Gain on disposal of the subsidiary (104,317 ) Gain on disposal of noncontrolling interest (60,812 ) Gain on disposal of the subsidiary, excluding noncontrolling interest (43,505 )
SCHEDULE OF NET INFLOW (OUTFLOW) OF CASH AND CASH EQUIVALENTS OF DISPOSAL SUBSIDIARY	Net inflow / (outflow) of cash and cash equivalents in respect of the disposal subsidiary: SCHEDULE OF NET INFLOW (OUTFLOW) OF CASH AND CASH EQUIVALENTS OF DISPOSAL SUBSIDIARY 1 Cash and cash equivalents (172 ) Restricted cash (29,944 ) Cash and cash equivalents deconsolidated (30,116 )

DISCONTINUED OPERATION (Tables)

DISCONTINUED OPERATION (Tables)	12 Months Ended
	Jul. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
SCHEDULE OF DISCONTINUED OPERATIONS OF FINANCIAL STATEMENTS	The total assets and liabilities of Education and hospitality segments that are classified as held for sale on the Company ’ s consolidated balance sheet as of July 31, 2022, are as follows: SCHEDULE OF DISCONTINUED OPERATIONS OF FINANCIAL STATEMENTS July 31, 2022 July 31, 2021 Assets Current Assets Cash and cash equivalents $ 4,938 $ 14,873 Prepaid and Other current receivables 45,532 311,594 Related party receivable 428,519 325,555 Inventory 305,124 323,815 Property and equipment, net 582,707 585,160 ROU assets-operating lease 2,836,698 3,837,187 Other assets 296,218 321,806 Total Assets held for sale $ 4,499,736 $ 5,719,990 Liabilities Current Liabilities Related party loan and payables $ 1,321,549 $ 1,332,338 Contract liabilities 547,906 545,346 Lease liabilities, current and noncurrent 3,715,688 4,071,767 Other current payable 401,782 553,841 Other liabilities 357,796 368,715 Total Liabilities held for sale $ 6,344,721 $ 6,872,007 For the years ended July 31, 2022 and 2021, results of operations from HF Intel Education and its subsidiaries, and HZHF and its subsidiary were as follows: For the years ended July 31, 2022 2021 Net sales $ 561,262 $ 553,459 Cost of sales 677,093 722,838 Gross profit (115,831 ) (169,379 ) Operating expenses: Selling, general, and administrative expenses 1,579,922 2,520,817 Impairment - 70,514 Total operating expenses 1,579,922 2,591,331 Income (Loss) from discontinued operations before income taxes (1,695,753 ) (2,760,710 ) Income tax benefit (expense) - - Income (loss) from discontinued operations, net of taxes before gain from sale of discontinued operations (1,695,753 ) (2,760,710 ) Loss from sale of discontinued operations, net of taxes - - Income from discontinued operations, net of taxes $ (1,695,753 ) $ (2,760,710 ) For the years ended July 31, 2022 and 2021, net cash used in discontinued operations - HF Intel Education and its subsidiaries, and HZHF and its subsidiary were as follows: Years ended July 31, Cash flow of discontinued operations: 2022 2021 Operating cash flows $ (656,663 ) $ (4,695,107 ) Investing cash flows (145,048 ) (155,566 ) Net cash used in discontinued operations $ (801,711 ) $ (4,850,673 )

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Jul. 31, 2022
Income Tax Disclosure [Abstract]
SCHEDULE OF INCOME TAX VALUATION	Hartford Great Health Corp.’s deferred tax assets, valuation allowance, and change in valuation allowance are as follows: SCHEDULE OF INCOME TAX VALUATION Estimated tax Net NOL benefit from NOL Change in Net carry- NOL and other tax Valuation valuation deferred Period Ending forward expires benefits (21%) allowance allowance tax asset 31-Jul-21 $ 6,634,644 2041 $ 1,990,393 $ (1,990,393 ) $ (919,938 ) $ - 31-Jul-22 $ 7,400,620 2042 $ 2,220,186 $ (2,220,186 ) $ (229,793 ) $ -
SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION	Income taxes at the statutory rate are reconciled to reported income tax expense (benefit) as follows: SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION 2022 2021 Federal income tax rate 21.0 % 21.0 % State income tax rate 8.8 % 8.8 % Foreign tax difference (4.8 )% (4.1 )% Non-taxable item adjustment - % (3.2 )% GILTI - % - % Valuation allowance (25.0 )% (22.5 )% Others - % - % Effective tax rate 0.0 % 0.0 %

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Jul. 31, 2022
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT INFORMATION	Segment information on assets as of July 31, 2022 and revenue generated during the year ended July 31, 2022, as follows: SCHEDULE OF SEGMENT INFORMATION Hospitality (Discontinued Operation) Education (Discontinued Operation) Corporate and unallocated Total Revenue $ 51,342 $ 509,920 $ - $ 561,262 Operating loss (129,352 ) (1,566,401 ) (177,913 ) (1,873,666 ) Loss before tax (182,979 ) (1,399,172 ) (189,631 ) (1,771,782 ) Net Loss Attributable to Hartford Great Health Corp (129,422 ) (1,259,249 ) (190,430 ) (1,579,101 ) Total assets (excluding Intercompany balances) 303,703 4,196,033 38,620 4,538,356 Assets allocated to held for sale (303,703 ) (4,196,033 ) - (4,499,736 ) Segment information on assets as of July 31, 2021 and revenue generated during the year ended July 31, 2021, as follows: Hospitality (Discontinued Operation) Education (Discontinued Operation) Corporate and unallocated Total Revenue $ 118,309 $ 435,150 $ - $ 553,459 Operating loss (275,417 ) (2,588,174 ) (152,774 ) (3,016,365 ) Loss before tax 81,520 (2,764,798 ) (158,261 ) (2,841,539 ) Net Loss Attributable to Hartford Great Health Corp 121,966 (2,216,239 ) (159,061 ) (2,253,334 ) Total assets (excluding Intercompany balances) 388,688 5,441,654 (87,744 ) 5,742,598

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT USEFUL LIFE (Details)	12 Months Ended
	Jul. 31, 2022
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Description of estimated useful lives of property and equipment	Lesser of lease term or estimated useful life
ROU Assets-Finance Lease [Member]
Property, Plant and Equipment [Line Items]
Description of estimated useful lives of property and equipment	Lease term
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Office Equipment and Vehicles [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Office Equipment and Vehicles [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Computer Software [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Computer Software [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	1 Months Ended	12 Months Ended
	Dec. 22, 2017	Jul. 31, 2022 USD ($)	Jul. 31, 2021 USD ($)	Aug. 01, 2022 USD ($)	Aug. 01, 2022 CNY (¥)	Jul. 31, 2022 CNY (¥)	Aug. 31, 2021	Dec. 31, 2020	Mar. 23, 2020	Jul. 24, 2019
Product Information [Line Items]
FDIC insured amount		$ 250,000
Advertising cost		10,540	$ 65,406
Income tax examination description	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
Revenue		561,262	553,459
Early Childhood Education Services [Member]
Product Information [Line Items]
Revenue		$ 509,920	$ 435,149
People's Bank of China Financial Stability Bureau [Member]
Product Information [Line Items]
FDIC insured amount | ¥						¥ 500,000
Shanghai Jingyu Education Tech Ltd [Member]
Product Information [Line Items]
Equity ownership percentage							4%
Shanghai Hongkou Hai De Fu De Childcare Co Ltd [Member]
Product Information [Line Items]
Equity ownership percentage									100%
Pudong Haojin Childhood Education Ltd [Member]
Product Information [Line Items]
Equity ownership percentage										100%
Shanghai HDFD Zhongli Education Technology Co Ltd [Member]
Product Information [Line Items]
Equity ownership percentage							96%
Hangzhou Longjing Qiao Fu Vacation Hotel Co., Ltd. [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired				90%	90%			60%
Hangzhou Longjing Qiao Fu Vacation Hotel Co., Ltd. [Member] | Subsequent Event [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired				90%	90%
Shanghai Hartford Comprehensive Health Management, Ltd. [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired								90%
Hartford International Education Technology Co., Ltd [Member] | Subsequent Event [Member] | Shanghai Oversea [Member]
Product Information [Line Items]
Related party				$ 900	¥ 5,850
Hangzhou Hartford Comprehensive Health Management Ltd [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired								90%
Hangzhou Hartford Comprehensive Health Management Ltd [Member] | Subsequent Event [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired				100%	100%
Hangzhou Hartford Comprehensive Health Management Ltd [Member] | Subsequent Event [Member] | Shanghai Oversea [Member]
Product Information [Line Items]
Related party				$ 1,000	¥ 6,500

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Jul. 31, 2022	Jul. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 7,400,620	$ 5,821,519

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - $ / shares	Nov. 24, 2020	Jul. 31, 2022	Jul. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Preferred stock, shares authorized		5,000,000	5,000,000
Preferred stock, par value		$ 0.001	$ 0.001
Preferred stock, shares issued		0	0
Preferred stock, shares outstanding		0	0
Common stock, shares authorized		300,000,000	300,000,000
Common stock, par value		$ 0.001	$ 0.001
Common stock, shares issued		100,108,000	100,108,000
Common stock, shares outstanding		100,108,000	100,108,000
Shareholder [Member]
Defined Benefit Plan Disclosure [Line Items]
Issuance of common stock, shares	1,000,000
Share price	$ 0.02

SCHEDULE OF RECOGNIZED IDENTIFI

SCHEDULE OF RECOGNIZED IDENTIFIED ASSETS ACQUIRED AND LIABILITIES ASSUMED (Details) - Shanghai Gelinke Childcare Education Center [Member]	Jul. 20, 2020 USD ($)
Business Acquisition [Line Items]
Cash and cash equivalents	$ 1,809
Restricted Cash	25,009
Prepaid and Other current receivables	4,696
Property and Equipment, net	4,294
Unearned revenue	(78,696)
Goodwill	67,712
Total consideration	$ 24,824	[1]
[1]$ 10,462 70,000 14,362 100,000 24,824

SCHEDULE OF RECOGNIZED IDENTI_2

SCHEDULE OF RECOGNIZED IDENTIFIED ASSETS ACQUIRED AND LIABILITIES ASSUMED (Details) (Parenthetical) - Jul. 20, 2020 - Shanghai Gelinke Childcare Education Center [Member]		USD ($)	CNY (¥)
Business Acquisition [Line Items]
Purchase price		$ 10,462	¥ 70,000
Cash payments to acquire business		14,362	¥ 100,000
Total consideration	[1]	$ 24,824
[1]$ 10,462 70,000 14,362 100,000 24,824

SCHEDULE OF NET ASSETS (LIABILI

SCHEDULE OF NET ASSETS (LIABILITIES) DISPOSED OF SUBSIDIARY (Details) - Qiao Garden Intel Travel [Member]	Dec. 31, 2020 USD ($)
Cash and cash equivalents	$ 172
Restricted cash	29,944
Related party receivable	782,224
Related party payable	(98,615)
Other current payable	(3,876)
Noncontrolling interest	(60,812)
Net assets of the subsidiary, excluding noncontrolling interest	649,037
Consideration	753,354
Gain on disposal of the subsidiary	(104,317)
Gain on disposal of noncontrolling interest	(60,812)
Gain on disposal of the subsidiary, excluding noncontrolling interest	$ (43,505)

SCHEDULE OF NET INFLOW (OUTFLOW

SCHEDULE OF NET INFLOW (OUTFLOW) OF CASH AND CASH EQUIVALENTS OF DISPOSAL SUBSIDIARY (Details) - Qiao Garden Intel Travel [Member]	Dec. 31, 2020 USD ($)
Cash and cash equivalents	$ (172)
Restricted cash	(29,944)
Cash and cash equivalents deconsolidated	$ (30,116)

ACQUISITIONS, JOINT VENTURES _3

ACQUISITIONS, JOINT VENTURES AND DECONSOLIDATION (Details Narrative) ¥ in Millions		12 Months Ended
	Dec. 31, 2020 CNY (¥)	Jul. 31, 2022	Jul. 31, 2021 USD ($)	Mar. 31, 2021	Jul. 31, 2020	Jun. 19, 2020 CNY (¥)	Mar. 22, 2019 CNY (¥)	Feb. 28, 2019	Jan. 31, 2019
Business Acquisition [Line Items]
Noncontrolling shareholders, description		As a result, HFSH held 75.5% of HF Int’l Education and a total of 24.5% equity was held by noncontrolling shareholders. Pursuant to the board meeting held on June 1, 2021, the noncontrolling shareholders sold a total 14.5% equity at zero consideration to HFSH. As a result, HFSH holds 90.0% of HF Int’l Education and $403,131 noncontrolling loss was absorbed by HFSH as a result of the ownership restructure at HF Int’l Education.
Shanghai Gelinke Childcare Education Center [Member]
Business Acquisition [Line Items]
Goodwill | $			$ 67,712
Shanghai Senior Health Consulting Ltd. [Member]
Business Acquisition [Line Items]
Business acquired ownership interest								85%	85%
Shanghai Pasadena Ltd. [Member]
Business Acquisition [Line Items]
Business acquired ownership interest								55%	55%
Shanghai Luo Sheng International Trade Ltd. [Member]
Business Acquisition [Line Items]
Business acquired ownership interest									100%
Hangzhou Hartford Comprehensive Health Management Ltd [Member]
Business Acquisition [Line Items]
Business acquired ownership interest	90%
Hangzhou Hartford Comprehensive Health Management Ltd [Member]
Business Acquisition [Line Items]
Investment from noncontrolling interest	¥ 4.5
Investment income	¥ 0.5
Shareholder [Member] | Hartford International Education Technology Co., Ltd [Member]
Business Acquisition [Line Items]
Noncontrolling ownership interest					61%
Joint Venture Agreement [Member]
Business Acquisition [Line Items]
Joint venture acquired ownership interest							65%
Joint Venture Agreement [Member] | Hartford International Education Technology Co., Ltd [Member] | Seven Education Textbooks [Member]
Business Acquisition [Line Items]
Registered capital							¥ 1.2
Joint Venture Agreement [Member] | Hartford International Education Technology Co., Ltd [Member] | Ten “HaiDeFuDe” [Member]
Business Acquisition [Line Items]
Registered capital							¥ 1
Joint Venture Agreement [Member] | Maximum [Member]
Business Acquisition [Line Items]
Registered capital						¥ 10
Joint Venture Agreement [Member] | Minimum [Member]
Business Acquisition [Line Items]
Registered capital						¥ 5
Joint Venture Agreement [Member] | Chief Executive Officer [Member] | Hartford International Education Technology Co., Ltd [Member]
Business Acquisition [Line Items]
Joint venture acquired ownership interest				5%

SCHEDULE OF DISCONTINUED OPERAT

SCHEDULE OF DISCONTINUED OPERATIONS OF FINANCIAL STATEMENTS (Details) - USD ($)	12 Months Ended
	Jul. 31, 2022	Jul. 31, 2021
Current Assets
Related party receivable	$ 428,519	$ 325,555
Current Liabilities
Related party loan and payables	1,317,690	1,332,338
Total Liabilities held for sale	3,840,635	2,681,639
Discontinued Operations, Held-for-sale or Disposed of by Sale [Member] | Hartford International Education Technology Co., Ltd [Member]
Current Liabilities
Net sales	561,262	553,459
Cost of sales	677,093	722,838
Gross profit	(115,831)	(169,379)
Selling, general, and administrative expenses	1,579,922	2,520,817
Impairment		70,514
Total operating expenses	1,579,922	2,591,331
Income (Loss) from discontinued operations before income taxes	(1,695,753)	(2,760,710)
Income tax benefit (expense)
Income (loss) from discontinued operations, net of taxes before gain from sale of discontinued operations	(1,695,753)	(2,760,710)
Loss from sale of discontinued operations, net of taxes
Income from discontinued operations, net of taxes	(1,695,753)	(2,760,710)
Cash flow of discontinued operations:
Operating cash flows	(656,663)	(4,695,107)
Investing cash flows	(145,048)	(155,566)
Net cash used in discontinued operations	(801,711)	(4,850,673)
Education and Hospitality Segments [Member] | Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Current Assets
Cash and cash equivalents	4,938	14,873
Prepaid and Other current receivables	45,532	311,594
Related party receivable	428,519	325,555
Inventory	305,124	323,815
Property and equipment, net	582,707	585,160
ROU assets-operating lease	2,836,698	3,837,187
Other assets	296,218	321,806
Total Assets held for sale	4,499,736	5,719,990
Current Liabilities
Related party loan and payables	1,321,549	1,332,338
Contract liabilities	547,906	545,346
Lease liabilities, current and noncurrent	3,715,688	4,071,767
Other current payable	401,782	553,841
Other liabilities	357,796	368,715
Total Liabilities held for sale	$ 6,344,721	$ 6,872,007

DISCONTINUED OPERATION (Details

DISCONTINUED OPERATION (Details Narrative)	Aug. 01, 2022 USD ($)	Aug. 01, 2022 CNY (¥)	Dec. 31, 2020
Hangzhou Longjing Qiao Fu Vacation Hotel Co., Ltd. [Member]
Restructuring Cost and Reserve [Line Items]
Business acquired ownership interest	90%	90%	60%
Hangzhou Longjing Qiao Fu Vacation Hotel Co., Ltd. [Member] | Subsequent Event [Member]
Restructuring Cost and Reserve [Line Items]
Business acquired ownership interest	90%	90%
Hartford International Education Technology Co., Ltd [Member] | Subsequent Event [Member] | Shanghai Oversea [Member]
Restructuring Cost and Reserve [Line Items]
Related party	$ 900	¥ 5,850
Hangzhou Hartford Comprehensive Health Management Ltd [Member]
Restructuring Cost and Reserve [Line Items]
Business acquired ownership interest			90%
Hangzhou Hartford Comprehensive Health Management Ltd [Member] | Subsequent Event [Member]
Restructuring Cost and Reserve [Line Items]
Business acquired ownership interest	100%	100%
Hangzhou Hartford Comprehensive Health Management Ltd [Member] | Subsequent Event [Member] | Shanghai Oversea [Member]
Restructuring Cost and Reserve [Line Items]
Related party	$ 1,000	¥ 6,500

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2022	Jul. 31, 2021
Related Party Transaction [Line Items]
Related party receivable	$ 428,519	$ 325,555
Accounts payable, related parties	39,583	80,477
Related party loan and payables	1,317,690	1,332,338
SHQiahong [Member]
Related Party Transaction [Line Items]
Accounts payable, related parties	620,876	616,159
Shanghai Oversea Chinese Culture Media Ltd [Member]
Related Party Transaction [Line Items]
Accounts payable, related parties	3,531,064	2,926,782
Hartford Hotel Investment Inc [Member]
Related Party Transaction [Line Items]
Short term debt	$ 290,000	145,000
Debt instrument, interest rate, stated percentage	5%
Interest expense, related party	$ 11,857	$ 3,856

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - Hartford International Education Technology Co., Ltd [Member] - USD ($)	12 Months Ended
	Jul. 31, 2022	Jul. 31, 2021
License [Member]
Product Liability Contingency [Line Items]
Incrrued license fees	$ 6,664	$ 161,783
Intellectual Properties [Member]
Product Liability Contingency [Line Items]
Licencse description	As a return, on a monthly basis, HF Int’l Education and its subsidiaries pays 90% of its tuition revenue generated to HFHM as license usage fee. Due to impacts from the pandemic and new regulations issued by Chinese government in education industry, HF Int’l Education occurred significant loss from operation
Amed fee percentage	20%

SCHEDULE OF INCOME TAX VALUATIO

SCHEDULE OF INCOME TAX VALUATION (Details) - USD ($)	12 Months Ended
	Jul. 31, 2022	Jul. 31, 2021
Income Tax Disclosure [Abstract]
Net NOL carry-forward	$ 7,400,620	$ 6,634,644
NOL expires	2042	2041
Estimated tax benefit from NOL and other tax benefits (21%)	$ 2,220,186	$ 1,990,393
Valuation allowance	(2,220,186)	(1,990,393)
Change in valuation allowance	(229,793)	(919,938)
Net deferred tax asset

SCHEDULE OF EFFECTIVE INCOME TA

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details)	12 Months Ended
	Jul. 31, 2022	Jul. 31, 2021
Income Tax Disclosure [Abstract]
Federal income tax rate	21%	21%
State income tax rate	8.80%	8.80%
Foreign tax difference	(480.00%)	(410.00%)
Non-taxable item adjustment		(3.20%)
GILTI
Valuation allowance	(25.00%)	(22.50%)
Others
Effective tax rate	0%	0%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2022	Jul. 31, 2021
Income Tax Disclosure [Abstract]
Income tax expense	$ 800	$ 800

SCHEDULE OF SEGMENT INFORMATION

SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($)	12 Months Ended
	Jul. 31, 2022	Jul. 31, 2021
Segment Reporting Information [Line Items]
Revenue	$ 561,262	$ 553,459
Operating loss	(1,873,666)	(3,016,365)
Loss before tax	(1,771,782)	(2,841,539)
Net Loss Attributable to Hartford Great Health Corp	(1,579,101)	(2,253,334)
Total assets (excluding Intercompany balances)	4,538,356	5,742,598
Assets allocated to held for sale	(4,499,736)
Hospitality [Member] | Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Segment Reporting Information [Line Items]
Revenue	51,342	118,309
Operating loss	(129,352)	(275,417)
Loss before tax	(182,979)	81,520
Net Loss Attributable to Hartford Great Health Corp	(129,422)	121,966
Total assets (excluding Intercompany balances)	303,703	388,688
Assets allocated to held for sale	(303,703)
Education [Member] | Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Segment Reporting Information [Line Items]
Revenue	509,920	435,150
Operating loss	(1,566,401)	(2,588,174)
Loss before tax	(1,399,172)	(2,764,798)
Net Loss Attributable to Hartford Great Health Corp	(1,259,249)	(2,216,239)
Total assets (excluding Intercompany balances)	4,196,033	5,441,654
Assets allocated to held for sale	(4,196,033)
Corporate And Unallocated [Member]
Segment Reporting Information [Line Items]
Revenue
Operating loss	(177,913)	(152,774)
Loss before tax	(189,631)	(158,261)
Net Loss Attributable to Hartford Great Health Corp	(190,430)	(159,061)
Total assets (excluding Intercompany balances)	38,620	$ (87,744)
Assets allocated to held for sale

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	Aug. 17, 2022 USD ($)	Aug. 01, 2022 USD ($)	Aug. 01, 2022 CNY (¥)	Dec. 31, 2020
Subsequent Event [Member] | Related Party [Member]
Subsequent Event [Line Items]
Short term debt	$ 30,000
Debt instrument, interest rate, stated percentage	5%
Subsequent Event [Member] | Shangai Luo Sheng International Trade Ltd [Member]
Subsequent Event [Line Items]
Equity method investment ownership, perentage		100%	100%
Hangzhou Longjing Qiao Fu Vacation Hotel Co., Ltd. [Member]
Subsequent Event [Line Items]
Business acquisition, percentage of voting interests acquired		90%	90%	60%
Hangzhou Longjing Qiao Fu Vacation Hotel Co., Ltd. [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Business acquisition, percentage of voting interests acquired		90%	90%
Hartford International Education Technology Co., Ltd [Member] | Shanghai Oversea [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Related party		$ 900	¥ 5,850
Hangzhou Hartford Comprehensive Health Management Ltd [Member]
Subsequent Event [Line Items]
Business acquisition, percentage of voting interests acquired				90%
Hangzhou Hartford Comprehensive Health Management Ltd [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Business acquisition, percentage of voting interests acquired		100%	100%
Hangzhou Hartford Comprehensive Health Management Ltd [Member] | Shanghai Oversea [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Related party		$ 1,000	¥ 6,500