Hartford Great Health (HFUS) 10-Q 24 Mar 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jan. 31, 2023	Mar. 17, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jan. 31, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
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 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 Common Stock, Shares Outstanding		100,108,000

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jan. 31, 2023	Jul. 31, 2022	Jan. 31, 2022	Jul. 31, 2021
Current Assets
Cash and cash equivalents	$ 10,575	$ 15,227
Prepaid and Other current receivables	296	1,154
Related party receivable	62,169	14,233
Current assets held for sale		784,113
Total Current Assets	73,040	814,727
Non-current Assets
Equipment, net	7,994	8,006
Non-current assets held for sale		3,715,623
Total Non-current Assets	7,994	3,723,629
TOTAL ASSETS	81,034	4,538,356
Current Liabilities
Related party loan and payables	4,608,765	4,481,524
Other current payable	137,762	144,760
Current liabilities held for sale		3,840,635
Total Current Liabilities	4,746,527	8,466,919
Long-term liabilities held for sale		2,504,086
TOTAL LIABILITIES	4,746,527	10,971,005
Commitments and contingencies (Note 5)
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 January 31, 2023 and July 31, 2022.	100,108	100,108
Additional paid-in capital	2,173,521	2,173,521
Accumulated deficit	(6,945,669)	(7,400,620)
Accumulated other comprehensive loss	6,547	(16,742)
Noncontrolling interest		(1,288,916)
Total Stockholders’ Deficit	(4,665,493)	(6,432,649)	$ (6,303,422)	$ (4,986,450)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 81,034	$ 4,538,356

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Jan. 31, 2023	Jul. 31, 2022
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

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023	Jan. 31, 2022
Operating expenses
Selling, general and administrative	$ 21,362	$ 49,157	$ 76,010	$ 104,667
Operating Loss	(21,362)	(49,157)	(76,010)	(104,667)
Other Income (Expense)
Interest (expense), net	(4,089)	(2,747)	(8,178)	(5,208)
Gain on disposal of subsidiary			539,230
Other income (expense), net			(91)	140
Other income (expense), net	(4,089)	(2,747)	530,961	(5,068)
Income (loss) before income taxes	(25,451)	(51,904)	454,951	(109,735)
Income Tax Expense
Net income (loss) from continuing operations	(25,451)	(51,904)	454,951	(109,735)
Net loss from discontinued operations, net of tax		(531,293)		(1,121,622)
Net (loss) income	(25,451)	(583,197)	454,951	(1,231,357)
Less: net loss attributable to noncontrolling Interest from discontinued operations		(63,099)		(129,727)
Net income (loss) attributable to Hartford Great Health Corp	(25,451)	(520,098)	454,951	(1,101,630)
Amounts attributable to Hartford Great Health Corp:
Continuing operations	(25,451)	(51,904)	454,951	(109,735)
Discontinued operations		$ (468,194)		$ (991,895)
Net (loss) income per share from continuing operations attributable to Hartford Great Health Corp	$ 0	$ 0	$ 0	$ 0
Net (loss) income per share from discontinued operations attributable to Hartford Great Health Corp		$ 0		$ (0.01)
Weighted average shares outstanding:
Basic and diluted	100,108,000	100,108,000	100,108,000	100,108,000

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023	Jan. 31, 2022
Income Statement [Abstract]
Net income (loss)	$ (25,451)	$ (520,098)	$ 454,951	$ (1,101,630)
Other Comprehensive income (loss), net of income tax
Foreign currency translation adjustments	(322,644)	(39,047)	23,289	(85,615)
Total other comprehensive loss	(322,644)	(39,047)	23,289	(85,615)
Less： total other comprehensive loss attributable to noncontrolling interest		(7,001)		(16,094)
Total Other Comprehensive Loss Attributable to Hartford Great Health Corp	(322,644)	(32,046)	23,289	(69,521)
Total Comprehensive Loss	$ (348,095)	$ (552,144)	$ 478,240	$ (1,171,151)

Consolidated Statement of Chang

Consolidated Statement 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, 2021	$ 100,108	$ 2,173,521	$ (5,821,519)	$ (233,487)	$ (1,205,073)	$ (4,986,450)
Beginning balance, shares at Jul. 31, 2021	100,108,000
Net (loss) from continuing operations			(109,735)			(109,735)
Foreign currency translation adjustment from continuing operations				(69,521)		(69,521)
Net (loss) from discontinued operations			(991,895)		(129,727)	(1,121,622)
Foreign currency translation adjustment from discontinued operations					(16,094)	(16,094)
Ending balance, value at Jan. 31, 2022	$ 100,108	2,173,521	(6,923,149)	(303,008)	(1,350,894)	(6,303,422)
Ending balance, shares at Jan. 31, 2022	100,108,000
Beginning balance, value at Jul. 31, 2022	$ 100,108	2,173,521	(7,400,620)	(16,742)	(1,288,916)	(6,432,649)
Beginning balance, shares at Jul. 31, 2022	100,108,000
Net (loss) from continuing operations			454,951			454,951
Disposal of subsidiary					1,307,586	1,307,586
Foreign currency translation adjustment from continuing operations				23,289	(18,670)	4,619
Net (loss) from discontinued operations
Ending balance, value at Jan. 31, 2023	$ 100,108	$ 2,173,521	$ (6,945,669)	$ 6,547		$ (4,665,493)
Ending balance, shares at Jan. 31, 2023	100,108,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jan. 31, 2023	Jan. 31, 2022
Cash flows from operating activities:
Net income (loss)	$ 454,951	$ (109,735)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization
Disposal of subsidiaries	(539,230)
Changes in operating assets and liabilities:
Prepaid and Other current receivables	827
Related party receivables and payables	26,955	117,978
Other current payable	(6,631)	4,209
Net cash (used in) provided by operating activities from continuing operations	(63,128)	12,452
Net cash used in operating activities from discontinued operations		(665,736)
Net cash used in operating activities	(63,128)	(653,284)
Cash flows from investing activities:
Net cash used in investing activities from continuing operations
Net cash used in investing activities from discontinued operations		(174,317)
Net cash used in investing activities		(174,317)
Cash flows from financing activities:
Proceeds of related party notes payable	60,000	80,000
Advances from related parties		704,576
Net cash provided by financing activities from continuing operations	60,000	784,576
Net cash provided by financing activities from discontinued operations
Net cash provided by financing activities	60,000	784,576
Effect of exchange rate changes on cash from continuing operations	(1,524)	46
Effect of exchange rate changes on cash from discontinued operations		344
Net change in Cash, cash equivalents and restricted cash from continuing operations	(4,652)	797,074
Net change in Cash, cash equivalents and restricted cash from discontinued operations		(839,709)
Cash, cash equivalents and restricted cash at beginning of period	15,227	54,178
Cash, cash equivalents and restricted cash at end of period	10,575	11,543
Supplemental Cash Flow Information
Interest paid
Income taxes paid

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jan. 31, 2023
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. This disclosure should be read in conjunction with our audited financial statements for the year ended July 31, 2022, including footnotes, contained in our Annual Report on Form 10-K. 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 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, 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 The consolidated financial statements include the accounts of Hartford Great Health Corp, its wholly-owned subsidiaries and subsidiaries in which it has a controlling interest. The Company reports noncontrolling interests of the consolidated entities as a component of equity separate from the Company’s equity. All material inter-company transactions between and among the Company and its consolidated subsidiaries have been eliminated in the consolidation. The Company’s net income (loss) excludes income (loss) attributable to the noncontrolling interests. Use of Estimates The preparation of financial statements in conformity with US GAAP requires the Company’s management to make estimates and assumptions that affect the amounts of assets and liabilities, the identification and disclosure of impaired assets and contingent liabilities at the date of the financial statements, and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates. 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. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Accounting for Income Taxes. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. The Tax Reform Act permanently reduces the U.S. corporate income tax rate 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 The Company adopted ASC Topic 606 Revenue from Contracts with Customers (“Topic 606) on August 1, 2019, applying the modified retrospective method to all contracts that were not completed as of August 1, 2019. 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. Nil of revenue has been generated during the three and six months ended January 31, 2023. For the three and six months ended January 31, 2022, $ 169,548 324,912 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. Impacted by the Covid-19 pandemic and Chinese regulation on education industry, both early childhood education services and hospitality services have been sold on August 1 2022. Thus, there was no revenue recognized from the two-revenue-stream for the six-month ended January 31, 2023. See Note 3 Acquisitions and Disposals. Recent Accounting Pronouncements 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	6 Months Ended
	Jan. 31, 2023
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 $ 6,945,669 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.

ACQUISITIONS AND DISPOSALS

ACQUISITIONS AND DISPOSALS	6 Months Ended
	Jan. 31, 2023
Business Combination and Asset Acquisition [Abstract]
ACQUISITIONS AND DISPOSALS	NOTE 3. ACQUISITIONS AND DISPOSALS In January 2019, HFSH entered agreements to acquire 100 100 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 SCHEDULE OF NET ASSETS (LIABILITIES) DISPOSED OF SUBSIDIARY Net assets (liabilities) disposed of: Cash and cash equivalents $ 4,938 Prepaid and Other current receivables 45,532 Related party receivable 428,519 Inventory 305,124 Property and equipment - Net 582,707 ROU assets-Operating lease 2,836,698 Other assets 296,218 Related party loan and payables (1,321,549 ) Contract liabilities (547,906 ) Lease liabilities, current and noncurrent (3,715,688 ) Other current payable (401,782 ) Other liabilities (357,796 ) Noncontrolling interest 1,307,586 Net assets (liabilities) of the subsidiaries, excluding noncontrolling interest (537,399 ) Consideration 1,831 Gain on disposal of the subsidiaries $ (539,230 ) The total assets and liabilities of Education and hospitality segments that were classified as held for sale on the Company’s consolidated balance sheet as of July 31, 2022 as follows: SCHEDULE OF DISCONTINUED OPERATIONS OF FINANCIAL STATEMENTS July 31, 2022 Assets Current Assets Cash and cash equivalents $ 4,938 Prepaid and Other current receivables 45,532 Related party receivable 428,519 Inventory 305,124 Property and equipment, net 582,707 ROU assets-operating lease 2,836,698 Other assets 296,218 Total Assets held for sale $ 4,499,736 Liabilities Current Liabilities Related party loan and payables $ 1,321,549 Contract liabilities 547,906 Lease liabilities, current and noncurrent 3,715,688 Other current payable 401,782 Other liabilities 357,796 Total Liabilities held for sale $ 6,344,721 The unaudited Pro Forma Condensed Consolidated Financial Statements for the three and six months ended January 31, 2022 have been derived from the historical unaudited Condensed Consolidated Financial Statements included in the Quarterly Report on Form 10-Q for the quarterly period ended January 31, 2022 filed with the Securities and Exchange Commission (“SEC”) on March 22, 2022. The unaudited Pro Forma Condensed Consolidated Financial Statements for the years ended July 31, 2022 and 2021 have been derived from the historical audited Consolidated Financial Statements included in the Annual Report on Form 10-K for the year ended July 31, 2022 filed with the SEC on November 14, 2022. The unaudited Pro Forma Condensed Consolidated Statement of Operations for the three and six months ended January 31, 2022 and the years ended July 31, 2022 and 2021 give effect to the dispositions as if they had occurred on August 1, 2020, the beginning of the earliest period presented. The unaudited Pro Forma Condensed Consolidated Balance Sheet as of July 31, 2022 gives effect to the dispositions as if they had occurred on July 31, 2022. The unaudited Pro Forma Condensed Consolidated Financial Statements were prepared for illustrative and informational purposes only and are not intended to represent what our results of operations or financial position would have been had the disposition occurred on the dates indicated. The unaudited Pro Forma Condensed Consolidated Financial Statements also should not be considered indicative of our future results of operations or financial position. The actual financial position and results of operations may differ significantly from the pro forma amounts reflected herein due to a variety of factors. The unaudited Pro Forma Condensed Consolidated Financial Information does not reflect the realization of any expected cost savings, synergies, or dis-synergies as a result of the dispositions. The unaudited Pro Forma Condensed Consolidated Financial Statements and accompanying notes should be read in connection with the historical unaudited Condensed Consolidated Financial Statements and accompanying notes for the three and six months ended January 31, 2022, which are included in the Quarterly Report on Form 10-Q for the quarterly period ended January 31, 2022, as well as the historical audited Consolidated Financial Statements and accompanying notes as of and for the years ended July 31, 2022 and 2021, which are included in the Annual Report on Form 10-K for the year ended July 31, 2022. UNAUDITED PRO FORMA CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS SCHEDULE OF PRO FORMA INFORMATION Historical Less: Discontinued Operations (a) Pro Forma Continuing Operations Historical Less: Discontinued Operations (a) Pro Forma Continuing Operations Three months ended January 31, 2022 Six months ended January 31, 2022 Historical Less: Discontinued Operations (a) Pro Forma Continuing Operations Historical Less: Discontinued Operations (a) Pro Forma Continuing Operations Tuition revenue $ 169,548 $ 169,548 $ - $ 324,912 $ 324,912 $ - Service revenue 17,403 17,403 - 31,851 31,851 - Total revenue 186,951 186,951 - 356,763 356,763 - Operating cost and expenses Cost of tuition revenue 273,697 273,697 - 602,094 602,094 - Cost of service revenue 7,899 7,899 - 14,506 14,506 - Cost of revenue 281,596 281,596 - 616,600 616,600 - Depreciation and amortization 34,791 34,791 - 63,010 63,010 - Selling, general and administrative 494,168 445,011 49,157 973,708 869,041 104,667 Goodwill impairment - Total operating cost and expenses 810,555 761,398 49,157 1,653,318 1,548,651 104,667 Operating Loss (623,604 ) (574,447 ) (49,157 ) (1,296,555 ) (1,191,888 ) (104,667 ) Other Income (Expense) - - Interest (expense), net (16,695 ) (13,948 ) (2,747 ) (32,861 ) (27,653 ) (5,208 ) Other income, net 57,102 57,102 - 98,059 97,919 140 Gain (loss) on disposal of subsidiary - Other income, net 40,407 43,154 (2,747 ) 65,198 70,266 (5,068 ) Income (loss) before income taxes (583,197 ) (531,293 ) (51,904 ) (1,231,357 ) (1,121,622 ) (109,735 ) Income Tax Expense - - - - - - Net income (loss) (583,197 ) (531,293 ) (51,904 ) (1,231,357 ) (1,121,622 ) (109,735 ) Less: net loss attributable to noncontrolling Interest (63,099 ) (63,099 ) - (129,727 ) (129,727 ) - Net income (loss) attributable to Hartford Great Health Corp $ (520,098 ) $ (468,194 ) $ (51,904 ) $ (1,101,630 ) $ (991,895 ) $ (109,735 ) Net loss per common share: Basic and Diluted $ (0.01 ) $ (0.00 ) $ (0.01 ) $ (0.00 ) Weighted average shares outstanding: Basic and diluted 100,108,000 100,108,000 100,108,000 100,108,000 UNAUDITED PRO FORMA CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS Historical Operations Operations Historical Operations disposal Operations Year ended July 31, 2022 Year ended July 31, 2021 Recognition Less: Pro Forma Less: of loss from Pro Forma Discontinued Continuing Discontinued subsidiaries Continuing Historical Operations Operations Historical Operations disposal Operations Tuition revenue $ 509,920 509,920 $ - $ 435,149 435,149 - $ - Service revenue 51,342 51,342 - 118,310 118,310 - - Total revenue 561,262 561,262 - 553,459 553,459 - - Operating cost and expenses Cost of tuition revenue 653,784 653,784 - 684,409 684,409 - - Cost of service revenue 23,309 23,309 - 38,429 38,429 - - Cost of revenue 677,093 677,093 - 722,838 722,838 - - Depreciation and amortization 122,065 122,065 - 85,103 85,103 - - Selling, general and administrative 1,635,770 1,457,857 177,913 2,691,369 2,435,714 - 255,655 Goodwill impairment - - 70,514 70,514 - - Total operating cost and expenses 2,434,928 2,257,015 177,913 3,569,824 3,314,169 - 255,655 Operating Loss (1,873,666 ) (1,695,753 ) (177,913 ) (3,016,365 ) (2,760,710 ) - (255,655 ) Other Income (Expense) - - Interest (expense), net (66,587 ) (54,730 ) (11,857 ) (30,886 ) (45,692 ) - 14,806 Gain (loss) on disposal of subsidiary - 104,317 (53,056 ) 51,261 Other income, net 168,471 168,331 140 101,395 (174,699 ) - 276,094 Other income, net 101,884 113,601 (11,717 ) 174,826 (220,391 ) (53,056 ) 342,161 Loss before income taxes (1,771,782 ) (1,582,152 ) (189,630 ) (2,841,539 ) (2,981,101 ) (53,056 ) 86,506 Income (loss) before income taxes (1,771,782 ) (1,582,152 ) (189,630 ) (2,841,539 ) (2,981,101 ) (53,056 ) 86,506 Income Tax Expense 800 800 800 800 Net Loss (1,772,582 ) (1,582,152 ) (190,430 ) (2,842,339 ) (2,981,101 ) (53,056 ) 85,706 Net income(loss) (1,772,582 ) (1,582,152 ) (190,430 ) (2,842,339 ) (2,981,101 ) (53,056 ) 85,706 Less: net loss attributable to noncontrolling Interest (193,481 ) (193,481 ) - (589,005 ) (590,845 ) - 1,840 Net Loss Attributable to Hartford Great Health Corp $ (1,579,101 ) (1,388,671 ) $ (190,430 ) $ (2,253,334 ) (2,390,256 ) (53,056 ) $ 83,866 Net income (loss) Attributable to Hartford Great Health Corp $ (1,579,101 ) (1,388,671 ) $ (190,430 ) $ (2,253,334 ) (2,390,256 ) (53,056 ) $ 83,866 Net loss per common share: Basic and Diluted $ (0.02 ) $ (0.00 ) $ (0.02 ) $ 0.00 Weighted average shares outstanding: Basic and diluted 100,108,000 100,108,000 99,790,192 99,790,192 As of July 31, 2022 Less: Discontinued Pro Forma Continuing Historical Operations Operations ASSETS Current Assets Cash and cash equivalents $ 15,227 $ - $ 15,227 Prepaid and Other current receivables 1,154 - 1,154 Related party receivable 14,233 - 14,233 Current assets held for sale 784,113 784,113 - Total Current Assets 814,727 784,113 30,614 Non-current Assets Property and equipment, net 8,006 - 8,006 Non-current assets held for sale 3,715,623 3,715,623 - Total Non-current Assets 3,723,629 3,715,623 8,006 TOTAL ASSETS $ 4,538,356 $ 4,499,736 $ 38,620 LIABILITIES AND STOCKHOLDERS’ EQUITY Current Liabilities Related party loan and payables $ 4,481,524 - 4,481,524 Other current payable 144,760 - 144,760 Current liabilities held for sale 3,840,635 3,840,635 - Total Current Liabilities 8,466,919 3,840,635 4,626,284 Long-term liabilities held for sale 2,504,086 2,504,086 - TOTAL LIABILITIES 10,971,005 6,344,721 4,626,284 Commitments and contingencies - 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 July 31, 2022. 100,108 100,108 Additional paid-in capital 2,173,521 2,173,521 Accumulated deficit (7,400,620 ) (539,230 ) (6,861,390 ) Accumulated other comprehensive loss (16,742 ) (16,839 ) 97 Noncontrolling interest (1,288,916 ) (1,288,916 ) - Total Stockholders’ Deficit (6,432,649 ) (1,844,985 ) (4,587,664 ) TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT $ 4,538,356 $ 4,499,736 $ 38,620

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jan. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Related Party Receivables As of July 31, 2022, $ 428,519 related party receivables were allocated to current assets held for sales. See Note 3 Acquisitions and Disposals. $ 62,169 related party receivable as of January 31, 2023 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. Related Party Payables and loans As of January 31, 2023, and July 31, 2022, amounts of $ 619,910 and $ 620,876 , 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 $ 3,538,687 and $ 3,531,064 as of January 31, 2023 and July 31, 2022, respectively. The payable is funding support from SH Oversea for operation, bears no interest and due on demand. As of January 31, 2023 and July 31, 2022, amount of $ 350,000 and $ 290,000 , respectively, borrowed in form of a short-term loan at 5 % per annum from a related party, Hartford Hotel Investment Inc., an entity managed by the same management team. $ 4,089 and $ 8,178 of interest expenses were recorded during the three and six months ended January 31, 2023, respectively. $ 2,748 and $ 5,209 of interest expense, respectively, were recorded during the three and six months ended January 31, 2022. The unpaid principal and interest will be due on demand. The remaining related party payable of $ 76,276 and $ 39,583 as of January 31, 2023 and July 31, 2022, respectively, represents the unpaid portion of operating advances made to the Company by affiliates which are managed by the same management team. These advances do not bear interest and are considered due on demand. As of July 31, 2022, $ 1,317,690 related party payables were allocated to current liabilities held for sales. See Note 3 Acquisitions and Disposals. 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	6 Months Ended
	Jan. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 5. COMMITMENTS AND CONTINGENCIES There has been no material contractual obligations and commitments as of January 31, 2023.

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Jan. 31, 2023
Segment Reporting [Abstract]
SEGMENT INFORMATION	NOTE 6. SEGMENT INFORMATION Accounting Standards Codification (“ASC”) 280, “Segment Reporting,” requires public companies to report financial and descriptive information about their reportable operating segments. We identify our operating segments based on how our chief operating decision maker internally evaluates separate financial information, business activities and management responsibility. The Company used to operate in two reportable segments: hospitality (hotel and travel agency) and early childhood education industry in China in the past years. Due to the disposal of operating subsidiaries on August 1, 2022, we currently have one reportable segment.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jan. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 7. SUBSEQUENT EVENTS In accordance with ASC 855 , “Subsequent Events” Forward-Looking Statements This Form 10-Q contains or incorporates by reference “forward-looking statements,” as that term is used in federal securities laws, about our financial condition, results of operations and business. These statements include, among others: - statements concerning the benefits that we expect will result from our business activities and results of business development that we contemplate or have completed, such as increased revenues; and statements of our expectations, beliefs, future plans and strategies, anticipated developments and other matters that are not historical facts. These statements may be made expressly in this document or may be incorporated by reference to other documents that we will file with the SEC. You can find many of these statements by looking for words such as “believes,” “expects,” “anticipates,” “estimates” or similar expressions used in this report or incorporated by reference in this report. These forward-looking statements are subject to numerous assumptions, risks and uncertainties that may cause our actual results to be materially different from any future results expressed or implied in those statements. Because the statements are subject to risks and uncertainties, actual results may differ materially from those expressed or implied. We caution you not to put undue reliance on these statements, which speak only as of the date of this report. Further, the information contained in this document or incorporated herein by reference is a statement of our present intention and is based on present facts and assumptions, and may change at any time and without notice, based on changes in such facts or assumptions.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jan. 31, 2023
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 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, 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 The consolidated financial statements include the accounts of Hartford Great Health Corp, its wholly-owned subsidiaries and subsidiaries in which it has a controlling interest. The Company reports noncontrolling interests of the consolidated entities as a component of equity separate from the Company’s equity. All material inter-company transactions between and among the Company and its consolidated subsidiaries have been eliminated in the consolidation. The Company’s net income (loss) excludes income (loss) attributable to the noncontrolling interests.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP requires the Company’s management to make estimates and assumptions that affect the amounts of assets and liabilities, the identification and disclosure of impaired assets and contingent liabilities at the date of the financial statements, and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates.
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.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Accounting for Income Taxes. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. The Tax Reform Act permanently reduces the U.S. corporate income tax rate 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 The Company adopted ASC Topic 606 Revenue from Contracts with Customers (“Topic 606) on August 1, 2019, applying the modified retrospective method to all contracts that were not completed as of August 1, 2019. 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. Nil of revenue has been generated during the three and six months ended January 31, 2023. For the three and six months ended January 31, 2022, $ 169,548 324,912 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. Impacted by the Covid-19 pandemic and Chinese regulation on education industry, both early childhood education services and hospitality services have been sold on August 1 2022. Thus, there was no revenue recognized from the two-revenue-stream for the six-month ended January 31, 2023. See Note 3 Acquisitions and Disposals.
Recent Accounting Pronouncements	Recent Accounting Pronouncements 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.

ACQUISITIONS AND DISPOSALS (Tab

ACQUISITIONS AND DISPOSALS (Tables)	6 Months Ended
	Jan. 31, 2023
Business Combination and Asset Acquisition [Abstract]
SCHEDULE OF NET ASSETS (LIABILITIES) DISPOSED OF SUBSIDIARY	SCHEDULE OF NET ASSETS (LIABILITIES) DISPOSED OF SUBSIDIARY Net assets (liabilities) disposed of: Cash and cash equivalents $ 4,938 Prepaid and Other current receivables 45,532 Related party receivable 428,519 Inventory 305,124 Property and equipment - Net 582,707 ROU assets-Operating lease 2,836,698 Other assets 296,218 Related party loan and payables (1,321,549 ) Contract liabilities (547,906 ) Lease liabilities, current and noncurrent (3,715,688 ) Other current payable (401,782 ) Other liabilities (357,796 ) Noncontrolling interest 1,307,586 Net assets (liabilities) of the subsidiaries, excluding noncontrolling interest (537,399 ) Consideration 1,831 Gain on disposal of the subsidiaries $ (539,230 )
SCHEDULE OF DISCONTINUED OPERATIONS OF FINANCIAL STATEMENTS	The total assets and liabilities of Education and hospitality segments that were classified as held for sale on the Company’s consolidated balance sheet as of July 31, 2022 as follows: SCHEDULE OF DISCONTINUED OPERATIONS OF FINANCIAL STATEMENTS July 31, 2022 Assets Current Assets Cash and cash equivalents $ 4,938 Prepaid and Other current receivables 45,532 Related party receivable 428,519 Inventory 305,124 Property and equipment, net 582,707 ROU assets-operating lease 2,836,698 Other assets 296,218 Total Assets held for sale $ 4,499,736 Liabilities Current Liabilities Related party loan and payables $ 1,321,549 Contract liabilities 547,906 Lease liabilities, current and noncurrent 3,715,688 Other current payable 401,782 Other liabilities 357,796 Total Liabilities held for sale $ 6,344,721
SCHEDULE OF PRO FORMA INFORMATION	SCHEDULE OF PRO FORMA INFORMATION Historical Less: Discontinued Operations (a) Pro Forma Continuing Operations Historical Less: Discontinued Operations (a) Pro Forma Continuing Operations Three months ended January 31, 2022 Six months ended January 31, 2022 Historical Less: Discontinued Operations (a) Pro Forma Continuing Operations Historical Less: Discontinued Operations (a) Pro Forma Continuing Operations Tuition revenue $ 169,548 $ 169,548 $ - $ 324,912 $ 324,912 $ - Service revenue 17,403 17,403 - 31,851 31,851 - Total revenue 186,951 186,951 - 356,763 356,763 - Operating cost and expenses Cost of tuition revenue 273,697 273,697 - 602,094 602,094 - Cost of service revenue 7,899 7,899 - 14,506 14,506 - Cost of revenue 281,596 281,596 - 616,600 616,600 - Depreciation and amortization 34,791 34,791 - 63,010 63,010 - Selling, general and administrative 494,168 445,011 49,157 973,708 869,041 104,667 Goodwill impairment - Total operating cost and expenses 810,555 761,398 49,157 1,653,318 1,548,651 104,667 Operating Loss (623,604 ) (574,447 ) (49,157 ) (1,296,555 ) (1,191,888 ) (104,667 ) Other Income (Expense) - - Interest (expense), net (16,695 ) (13,948 ) (2,747 ) (32,861 ) (27,653 ) (5,208 ) Other income, net 57,102 57,102 - 98,059 97,919 140 Gain (loss) on disposal of subsidiary - Other income, net 40,407 43,154 (2,747 ) 65,198 70,266 (5,068 ) Income (loss) before income taxes (583,197 ) (531,293 ) (51,904 ) (1,231,357 ) (1,121,622 ) (109,735 ) Income Tax Expense - - - - - - Net income (loss) (583,197 ) (531,293 ) (51,904 ) (1,231,357 ) (1,121,622 ) (109,735 ) Less: net loss attributable to noncontrolling Interest (63,099 ) (63,099 ) - (129,727 ) (129,727 ) - Net income (loss) attributable to Hartford Great Health Corp $ (520,098 ) $ (468,194 ) $ (51,904 ) $ (1,101,630 ) $ (991,895 ) $ (109,735 ) Net loss per common share: Basic and Diluted $ (0.01 ) $ (0.00 ) $ (0.01 ) $ (0.00 ) Weighted average shares outstanding: Basic and diluted 100,108,000 100,108,000 100,108,000 100,108,000 UNAUDITED PRO FORMA CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS Historical Operations Operations Historical Operations disposal Operations Year ended July 31, 2022 Year ended July 31, 2021 Recognition Less: Pro Forma Less: of loss from Pro Forma Discontinued Continuing Discontinued subsidiaries Continuing Historical Operations Operations Historical Operations disposal Operations Tuition revenue $ 509,920 509,920 $ - $ 435,149 435,149 - $ - Service revenue 51,342 51,342 - 118,310 118,310 - - Total revenue 561,262 561,262 - 553,459 553,459 - - Operating cost and expenses Cost of tuition revenue 653,784 653,784 - 684,409 684,409 - - Cost of service revenue 23,309 23,309 - 38,429 38,429 - - Cost of revenue 677,093 677,093 - 722,838 722,838 - - Depreciation and amortization 122,065 122,065 - 85,103 85,103 - - Selling, general and administrative 1,635,770 1,457,857 177,913 2,691,369 2,435,714 - 255,655 Goodwill impairment - - 70,514 70,514 - - Total operating cost and expenses 2,434,928 2,257,015 177,913 3,569,824 3,314,169 - 255,655 Operating Loss (1,873,666 ) (1,695,753 ) (177,913 ) (3,016,365 ) (2,760,710 ) - (255,655 ) Other Income (Expense) - - Interest (expense), net (66,587 ) (54,730 ) (11,857 ) (30,886 ) (45,692 ) - 14,806 Gain (loss) on disposal of subsidiary - 104,317 (53,056 ) 51,261 Other income, net 168,471 168,331 140 101,395 (174,699 ) - 276,094 Other income, net 101,884 113,601 (11,717 ) 174,826 (220,391 ) (53,056 ) 342,161 Loss before income taxes (1,771,782 ) (1,582,152 ) (189,630 ) (2,841,539 ) (2,981,101 ) (53,056 ) 86,506 Income (loss) before income taxes (1,771,782 ) (1,582,152 ) (189,630 ) (2,841,539 ) (2,981,101 ) (53,056 ) 86,506 Income Tax Expense 800 800 800 800 Net Loss (1,772,582 ) (1,582,152 ) (190,430 ) (2,842,339 ) (2,981,101 ) (53,056 ) 85,706 Net income(loss) (1,772,582 ) (1,582,152 ) (190,430 ) (2,842,339 ) (2,981,101 ) (53,056 ) 85,706 Less: net loss attributable to noncontrolling Interest (193,481 ) (193,481 ) - (589,005 ) (590,845 ) - 1,840 Net Loss Attributable to Hartford Great Health Corp $ (1,579,101 ) (1,388,671 ) $ (190,430 ) $ (2,253,334 ) (2,390,256 ) (53,056 ) $ 83,866 Net income (loss) Attributable to Hartford Great Health Corp $ (1,579,101 ) (1,388,671 ) $ (190,430 ) $ (2,253,334 ) (2,390,256 ) (53,056 ) $ 83,866 Net loss per common share: Basic and Diluted $ (0.02 ) $ (0.00 ) $ (0.02 ) $ 0.00 Weighted average shares outstanding: Basic and diluted 100,108,000 100,108,000 99,790,192 99,790,192 As of July 31, 2022 Less: Discontinued Pro Forma Continuing Historical Operations Operations ASSETS Current Assets Cash and cash equivalents $ 15,227 $ - $ 15,227 Prepaid and Other current receivables 1,154 - 1,154 Related party receivable 14,233 - 14,233 Current assets held for sale 784,113 784,113 - Total Current Assets 814,727 784,113 30,614 Non-current Assets Property and equipment, net 8,006 - 8,006 Non-current assets held for sale 3,715,623 3,715,623 - Total Non-current Assets 3,723,629 3,715,623 8,006 TOTAL ASSETS $ 4,538,356 $ 4,499,736 $ 38,620 LIABILITIES AND STOCKHOLDERS’ EQUITY Current Liabilities Related party loan and payables $ 4,481,524 - 4,481,524 Other current payable 144,760 - 144,760 Current liabilities held for sale 3,840,635 3,840,635 - Total Current Liabilities 8,466,919 3,840,635 4,626,284 Long-term liabilities held for sale 2,504,086 2,504,086 - TOTAL LIABILITIES 10,971,005 6,344,721 4,626,284 Commitments and contingencies - 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 July 31, 2022. 100,108 100,108 Additional paid-in capital 2,173,521 2,173,521 Accumulated deficit (7,400,620 ) (539,230 ) (6,861,390 ) Accumulated other comprehensive loss (16,742 ) (16,839 ) 97 Noncontrolling interest (1,288,916 ) (1,288,916 ) - Total Stockholders’ Deficit (6,432,649 ) (1,844,985 ) (4,587,664 ) TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT $ 4,538,356 $ 4,499,736 $ 38,620

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	3 Months Ended	6 Months Ended
	Jan. 31, 2023 USD ($)	Jan. 31, 2023 USD ($)	Aug. 01, 2022 USD ($)	Aug. 01, 2022 CNY (¥)	Aug. 31, 2021	Dec. 31, 2020	Mar. 23, 2020	Jul. 24, 2019
Product Information [Line Items]
Income tax examination description		The Tax Reform Act permanently reduces the U.S. corporate income tax rate 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.
Early Childhood Education Services [Member]
Product Information [Line Items]
Revenue	$ 169,548	$ 324,912
Two Individual Investors [Member]
Product Information [Line Items]
Equity ownership percentage					4%
Pudong Haojin Childhood Education Ltd [Member]
Product Information [Line Items]
Equity ownership percentage								100%
Shanghai Hongkou HaiDeFuDe Childcare Co., 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						60%
Shanghai Qiao Garden International Travel Agency [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired						90%
Hartford International Education Technology Co., Ltd [Member] | Shanghai Oversea [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired			90%	90%
Related party			$ 900	¥ 5,850
Hangzhou Hartford Comprehensive Health Management Ltd [Member] | Shanghai Oversea [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired			100%	100%
Related party			$ 1,000	¥ 6,500

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Jan. 31, 2023	Jul. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 6,945,669	$ 7,400,620

SCHEDULE OF NET ASSETS (LIABILI

SCHEDULE OF NET ASSETS (LIABILITIES) DISPOSED OF SUBSIDIARY (Details)	Aug. 01, 2022 USD ($)
Business Combination and Asset Acquisition [Abstract]
Cash and cash equivalents	$ 4,938
Prepaid and Other current receivables	45,532
Related party receivable	428,519
Inventory	305,124
Property and equipment - Net	582,707
ROU assets-Operating lease	2,836,698
Other assets	296,218
Related party loan and payables	(1,321,549)
Contract liabilities	(547,906)
Lease liabilities, current and noncurrent	(3,715,688)
Other current payable	(401,782)
Other liabilities	(357,796)
Noncontrolling interest	1,307,586
Net assets (liabilities) of the subsidiaries, excluding noncontrolling interest	(537,399)
Consideration	1,831
Gain on disposal of the subsidiary	$ (539,230)

SCHEDULE OF DISCONTINUED OPERAT

SCHEDULE OF DISCONTINUED OPERATIONS OF FINANCIAL STATEMENTS (Details) - USD ($)	Jan. 31, 2023	Aug. 01, 2022	Jul. 31, 2022
Current Assets
Cash and cash equivalents		$ 4,938
Prepaid and Other current receivables		45,532
Related party receivable		428,519
Inventory		305,124
Property and equipment, net		582,707
ROU assets-operating lease		2,836,698
Other assets		296,218
Current Liabilities
Related party loan and payables		(1,321,549)
Contract liabilities		(547,906)
Lease liabilities, current and noncurrent		(3,715,688)
Other liabilities		$ 401,782
Total Liabilities held for sale			$ 3,840,635
Education and Hospitality Segments [Member] | Discontinued Operations, Held-for-sale or Disposed of by Sale [Member]
Current Assets
Cash and cash equivalents			4,938
Prepaid and Other current receivables			45,532
Related party receivable			428,519
Inventory			305,124
Property and equipment, net			582,707
ROU assets-operating lease			2,836,698
Other assets			296,218
Total Assets held for sale			4,499,736
Current Liabilities
Related party loan and payables			1,321,549
Contract liabilities			547,906
Lease liabilities, current and noncurrent			3,715,688
Other current payable			401,782
Other liabilities			357,796
Total Liabilities held for sale			$ 6,344,721

SCHEDULE OF PRO FORMA INFORMATI

SCHEDULE OF PRO FORMA INFORMATION (Details) - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
	Jan. 31, 2022	Jan. 31, 2022	Jul. 31, 2022	Jul. 31, 2021	Jan. 31, 2023
Current Assets
Cash and cash equivalents			$ 15,227		$ 10,575
Prepaid and Other current receivables			1,154		296
Related party receivable			14,233		62,169
Current assets held for sale			784,113
Total Current Assets			814,727		73,040
Non-current Assets
Property and equipment, net			8,006		7,994
Non-current assets held for sale			3,715,623
Total Non-current Assets			3,723,629		7,994
TOTAL ASSETS			4,538,356		81,034
Current Liabilities
Related party loan and payables			4,481,524		4,608,765
Other current payable			144,760		137,762
Current liabilities held for sale			3,840,635
Total Current Liabilities			8,466,919		4,746,527
Long-term liabilities held for sale			2,504,086
TOTAL LIABILITIES			10,971,005		4,746,527
Commitments and contingencies
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 July 31, 2022.			100,108		100,108
Additional paid-in capital			2,173,521		2,173,521
Accumulated deficit			(7,400,620)		(6,945,669)
Accumulated other comprehensive loss			(16,742)		6,547
Noncontrolling interest			(1,288,916)
Total Stockholders’ Deficit	$ (6,303,422)	$ (6,303,422)	(6,432,649)	$ (4,986,450)	(4,665,493)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT			4,538,356		$ 81,034
Historical [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue	186,951	356,763	561,262	553,459
Operating cost and expenses
Cost of revenue	281,596	616,600	677,093	722,838
Depreciation and amortization	34,791	63,010	122,065	85,103
Selling, general and administrative	494,168	973,708	1,635,770	2,691,369
Goodwill impairment				70,514
Total operating cost and expenses	810,555	1,653,318	2,434,928	3,569,824
Operating Loss	(623,604)	(1,296,555)	(1,873,666)	(3,016,365)
Other Income (Expense)
Interest (expense), net	(16,695)	(32,861)	(66,587)	(30,886)
Other income, net	57,102	98,059	168,471	101,395
Gain (loss) on disposal of subsidiary				104,317
Other income, net	40,407	65,198	101,884	174,826
Income (loss) before income taxes	(583,197)	(1,231,357)	(1,771,782)	(2,841,539)
Income Tax Expense			800	800
Net income(loss)	(583,197)	(1,231,357)	(1,772,582)	(2,842,339)
Less: net loss attributable to noncontrolling Interest	(63,099)	(129,727)	(193,481)	(589,005)
Net income (loss) Attributable to Hartford Great Health Corp	$ (520,098)	$ (1,101,630)	$ (1,579,101)	$ (2,253,334)
Net loss per common share:
Basic and Diluted	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.02)
Weighted average shares outstanding:
Basic and diluted	100,108,000	100,108,000	100,108,000	99,790,192
Current Assets
Cash and cash equivalents			$ 15,227
Prepaid and Other current receivables			1,154
Related party receivable			14,233
Current assets held for sale			784,113
Total Current Assets			814,727
Non-current Assets
Property and equipment, net			8,006
Non-current assets held for sale			3,715,623
Total Non-current Assets			3,723,629
TOTAL ASSETS			4,538,356
Current Liabilities
Related party loan and payables			4,481,524
Other current payable			144,760
Current liabilities held for sale			3,840,635
Total Current Liabilities			8,466,919
Long-term liabilities held for sale			2,504,086
TOTAL LIABILITIES			10,971,005
Commitments and contingencies
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 July 31, 2022.			100,108
Additional paid-in capital			2,173,521
Accumulated deficit			(7,400,620)
Accumulated other comprehensive loss			(16,742)
Noncontrolling interest			(1,288,916)
Total Stockholders’ Deficit			(6,432,649)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT			4,538,356
Historical [Member] | Tuition [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue	$ 169,548	$ 324,912	509,920	$ 435,149
Operating cost and expenses
Cost of revenue	273,697	602,094	653,784	684,409
Historical [Member] | Service [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue	17,403	31,851	51,342	118,310
Operating cost and expenses
Cost of revenue	7,899	14,506	23,309	38,429
Discontinued Operations [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue	186,951	356,763	561,262	553,459
Operating cost and expenses
Cost of revenue	281,596	616,600	677,093	722,838
Depreciation and amortization	34,791	63,010	122,065	85,103
Selling, general and administrative	445,011	869,041	1,457,857	2,435,714
Goodwill impairment				70,514
Total operating cost and expenses	761,398	1,548,651	2,257,015	3,314,169
Operating Loss	(574,447)	(1,191,888)	(1,695,753)	(2,760,710)
Other Income (Expense)
Interest (expense), net	(13,948)	(27,653)	(54,730)	(45,692)
Other income, net	57,102	97,919	168,331	(174,699)
Other income, net	43,154	70,266	113,601	(220,391)
Income (loss) before income taxes	(531,293)	(1,121,622)	(1,582,152)	(2,981,101)
Income Tax Expense
Net income(loss)	(531,293)	(1,121,622)	(1,582,152)	(2,981,101)
Less: net loss attributable to noncontrolling Interest	(63,099)	(129,727)	(193,481)	(590,845)
Net income (loss) Attributable to Hartford Great Health Corp	(468,194)	(991,895)	(1,388,671)	(2,390,256)
Current Assets
Cash and cash equivalents
Prepaid and Other current receivables
Related party receivable
Current assets held for sale			784,113
Total Current Assets			784,113
Non-current Assets
Property and equipment, net
Non-current assets held for sale			3,715,623
Total Non-current Assets			3,715,623
TOTAL ASSETS			4,499,736
Current Liabilities
Related party loan and payables
Other current payable
Current liabilities held for sale			3,840,635
Total Current Liabilities			3,840,635
Long-term liabilities held for sale			2,504,086
TOTAL LIABILITIES			6,344,721
Stockholders’ Equity (Deficit)
Accumulated deficit			(539,230)
Accumulated other comprehensive loss			(16,839)
Noncontrolling interest			(1,288,916)
Total Stockholders’ Deficit			(1,844,985)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT			4,499,736
Discontinued Operations [Member] | Tuition [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue	169,548	324,912	509,920	435,149
Operating cost and expenses
Cost of revenue	273,697	602,094	653,784	684,409
Discontinued Operations [Member] | Service [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue	17,403	31,851	51,342	118,310
Operating cost and expenses
Cost of revenue	7,899	14,506	23,309	38,429
Pro Forma Continuing Operations [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue
Operating cost and expenses
Cost of revenue
Depreciation and amortization
Selling, general and administrative	49,157	104,667	177,913	255,655
Goodwill impairment
Total operating cost and expenses	49,157	104,667	177,913	255,655
Operating Loss	(49,157)	(104,667)	(177,913)	(255,655)
Other Income (Expense)
Interest (expense), net	(2,747)	(5,208)	(11,857)	14,806
Other income, net		140	140	276,094
Gain (loss) on disposal of subsidiary				51,261
Other income, net	(2,747)	(5,068)	(11,717)	342,161
Income (loss) before income taxes	(51,904)	(109,735)	(189,630)	86,506
Income Tax Expense			800	800
Net income(loss)	(51,904)	(109,735)	(190,430)	85,706
Less: net loss attributable to noncontrolling Interest				1,840
Net income (loss) Attributable to Hartford Great Health Corp	$ (51,904)	$ (109,735)	$ (190,430)	$ 83,866
Net loss per common share:
Basic and Diluted	$ 0	$ 0	$ 0	$ 0
Weighted average shares outstanding:
Basic and diluted	100,108,000	100,108,000	100,108,000	99,790,192
Current Assets
Cash and cash equivalents			$ 15,227
Prepaid and Other current receivables			1,154
Related party receivable			14,233
Current assets held for sale
Total Current Assets			30,614
Non-current Assets
Property and equipment, net			8,006
Non-current assets held for sale
Total Non-current Assets			8,006
TOTAL ASSETS			38,620
Current Liabilities
Related party loan and payables			4,481,524
Other current payable			144,760
Current liabilities held for sale
Total Current Liabilities			4,626,284
Long-term liabilities held for sale
TOTAL LIABILITIES			4,626,284
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 July 31, 2022.			100,108
Additional paid-in capital			2,173,521
Accumulated deficit			(6,861,390)
Accumulated other comprehensive loss			97
Noncontrolling interest
Total Stockholders’ Deficit			(4,587,664)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT			38,620
Pro Forma Continuing Operations [Member] | Tuition [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue
Operating cost and expenses
Cost of revenue
Pro Forma Continuing Operations [Member] | Service [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue
Operating cost and expenses
Cost of revenue
Recognition of Loss From Subsidiaries Disposal [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue
Operating cost and expenses
Cost of revenue
Depreciation and amortization
Selling, general and administrative
Goodwill impairment
Total operating cost and expenses
Operating Loss
Other Income (Expense)
Interest (expense), net
Other income, net
Gain (loss) on disposal of subsidiary				(53,056)
Other income, net				(53,056)
Income (loss) before income taxes				(53,056)
Net income(loss)				(53,056)
Less: net loss attributable to noncontrolling Interest
Net income (loss) Attributable to Hartford Great Health Corp				(53,056)
Recognition of Loss From Subsidiaries Disposal [Member] | Tuition [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue
Operating cost and expenses
Cost of revenue
Recognition of Loss From Subsidiaries Disposal [Member] | Service [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue
Operating cost and expenses
Cost of revenue

SCHEDULE OF PRO FORMA INFORMA_2

SCHEDULE OF PRO FORMA INFORMATION (Details) (Parenthetical) - $ / shares	Jan. 31, 2023	Jul. 31, 2022
Business Combination and Asset Acquisition [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

ACQUISITIONS AND DISPOSALS (Det

ACQUISITIONS AND DISPOSALS (Details Narrative)	Aug. 01, 2022 USD ($)	Aug. 01, 2022 CNY (¥)	Jan. 31, 2019
Shanghai Luo Sheng International Trade Ltd. [Member]
Business Acquisition [Line Items]
Business acquisition, percentage of voting interests acquired	100%	100%	100%
Hartford International Education Technology Co., Ltd [Member] | Shanghai Oversea [Member]
Business Acquisition [Line Items]
Business acquisition, percentage of voting interests acquired	90%	90%
Related party	$ 900	¥ 5,850
Hangzhou Hartford Comprehensive Health Management Ltd [Member] | Shanghai Oversea [Member]
Business Acquisition [Line Items]
Business acquisition, percentage of voting interests acquired	100%	100%
Related party	$ 1,000	¥ 6,500

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2023	Jan. 31, 2022	Jan. 31, 2023	Jan. 31, 2022	Jul. 31, 2022
Related Party Transaction [Line Items]
Related party receivable	$ 62,169		$ 62,169		$ 428,519
Accounts payable, related parties	76,276		76,276		39,583
Related party loan and payables					1,317,690
SHQiahong [Member]
Related Party Transaction [Line Items]
Accounts payable, related parties	619,910		619,910		620,876
Shanghai Oversea Chinese Culture Media Ltd [Member]
Related Party Transaction [Line Items]
Accounts payable, related parties	3,538,687		3,538,687		3,531,064
Hartford Hotel Investment Inc [Member]
Related Party Transaction [Line Items]
Short term debt	$ 350,000		$ 350,000		$ 290,000
Debt instrument, interest rate, stated percentage	5%		5%		5%
Interest expense, related party	$ 4,089	$ 2,748	$ 8,178	$ 5,209