Hartford Great Health (HFUS) 10-Q 16 Dec 24 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Oct. 31, 2024	Dec. 16, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Oct. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--07-31
Entity File Number	000-54439
Entity Registrant Name	HARTFORD CREATIVE GROUP, INC.
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	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		100,108,000
Entity Information, Former Legal or Registered Name	HARTFORD GREAT HEALTH CORP.

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)		Oct. 31, 2024	Jul. 31, 2024
Current Assets
Cash and cash equivalents		$ 52,895	$ 310,763
Accounts receivable			573,530
Advance to contractor		829,377	2,422,392
Current loan receivable		814,847	138,577
Prepaid and Other current receivables		25,963	26,483
Total Current Assets		1,723,082	3,471,745
Non-current Assets
Property and equipment, net		595	587
ROU assets-operating lease		9,105	10,771
Deferred tax assets		204,901	204,901
Total Non-current Assets		214,601	216,259
TOTAL ASSETS		1,937,683	3,688,004
Current Liabilities
Accounts payable		169,292	1,326,907
Contract liabilities		504,325	1,315,189
Current operating Lease liabilities		5,533	3,491
Other current payable		475,334	461,319
Non-interest-bearing payable	[1]	3,302,469	3,282,161
Total Current Liabilities		5,205,606	7,037,710
Lease liabilities, noncurrent		1,923	3,768
TOTAL LIABILITIES		5,207,529	7,041,478
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 both of October 31, 2024 and July 31, 2024.		100,108	100,108
Additional paid-in capital		2,173,521	2,173,521
Accumulated deficit		(5,783,574)	(5,910,843)
Accumulated other comprehensive income		240,099	283,740
Total Stockholders’ Deficit		(3,269,846)	(3,353,474)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT		1,937,683	3,688,004
Related Party [Member]
Current Assets
Related party receivable	[1]
Current Liabilities
Related party loan and payables	[1]	$ 748,653	$ 648,643
[1]Balances reclassified due to related party relationship changes. See Note 4.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Oct. 31, 2024	Jul. 31, 2024
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
	Oct. 31, 2024	Oct. 31, 2023
Income Statement [Abstract]
Revenue	$ 467,462
Operating cost and expenses:
Cost of revenue	109,822
Selling, general and administrative expenses	165,568	20,192
Total operating cost and expenses	275,390	20,192
Operating income (loss)	192,072	(20,192)
Other expense
Interest expense, net	(1,402)	(5,264)
Other expense, net	(440)
Other expense, net	(1,842)	(5,264)
Income (loss) before income taxes	190,230	(25,456)
Income Tax Expense	62,961
Net income (loss)	$ 127,269	$ (25,456)
Net income per common share:
Basic	$ 0	$ 0
Diluted	$ 0	$ 0
Weighted average shares outstanding:
Basic	100,108,000	100,108,000
Diluted	100,108,000	100,108,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($)	3 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Income Statement [Abstract]
Net income (loss)	$ 127,269	$ (25,456)
Other Comprehensive (loss) income, net of income tax
Foreign currency translation adjustments	(43,641)	97,167
Total Other Comprehensive (loss) Income	(43,641)	97,167
Total Comprehensive income	$ 83,628	$ 71,711

Condensed Consolidated Statem_3

Condensed 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]	Total
Balance at Jul. 31, 2023	$ 100,108	$ 2,173,521	$ (7,003,717)	$ 240,382	$ (4,489,706)
Balance, shares at Jul. 31, 2023	100,108,000
Net income (loss)			(25,456)		(25,456)
Foreign currency translation adjustment				97,167	97,167
Balance at Oct. 31, 2023	$ 100,108	2,173,521	(7,029,173)	337,549	(4,417,995)
Balance, shares at Oct. 31, 2023	100,108,000
Balance at Jul. 31, 2024	$ 100,108	2,173,521	(5,910,843)	283,740	(3,353,474)
Balance, shares at Jul. 31, 2024	100,108,000
Net income (loss)			127,269		127,269
Foreign currency translation adjustment				(43,641)	(43,641)
Balance at Oct. 31, 2024	$ 100,108	$ 2,173,521	$ (5,783,574)	$ 240,099	$ (3,269,846)
Balance, shares at Oct. 31, 2024	100,108,000

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Cash flows from operating activities:
Net income	$ 127,269	$ (25,456)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation		79
Changes in operating assets and liabilities:
Accounts receivable, net	583,009
Prepaid and Other current receivables	582
Advance to contractor	1,631,243
Related party receivables and payables	7,289	5,264
Contract liabilities	(831,501)
Accounts payable	(1,179,176)
Other current payable	9,412
Operating lease assets and liabilities	(78)
Net cash provided by (used in) operating activities	348,049	(20,113)
Cash flows from investing activities:
Current loan receivable	(675,826)
Net cash used in investing activities	(675,826)
Cash flows from financing activities:
Proceeds of related party notes payable	126,700	28,000
Repayment of related party notes payable	(35,000)
Repayment of non-interest-bearing payable	(26,751)
Net cash provided by financing activities	64,949	28,000
Effect of exchange rate changes on cash	4,960	(53)
Net change in Cash, cash equivalents and restricted cash	(257,868)	7,834
Cash, cash equivalents and restricted cash at beginning of period	310,763	5,793
Cash, cash equivalents and restricted cash at end of period	52,895	13,627
Supplemental Cash Flow Information
Interest paid
Income taxes paid	$ 237,982

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Oct. 31, 2024
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, 2024, including footnotes, contained in our Annual Report on Form 10-K. Organization Hartford Creative Group, Inc. (Formerly name 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. On May 11, 2024, the Company further changed its name to Hartford Creative Group, Inc. Through its wholly owned subsidiary - Hangzhou Hartford Comprehensive Health Management, Ltd (“HZHF) and HZHF’s 60 90 The Company engaged in early childhood education industry at Hartford International Education Technology Co., Ltd (“HF Int’l Education”) and its subsidiaries setup or acquired. 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 1,000 6,500 Beginning in January 2024, the Company embarked on the development of a new business within the Media and Marketing sector. As part of its rebranding strategy, on January 01, 2024, HFSH changed its legal name from Shanghai Hartford Health Management, Ltd. to Shanghai Hartford ZY Culture Media Ltd. (“HFZY”). HFZY mainly engages in social media advertising business on mainstream social media platforms such as Tik Tok, Toutiao, Kwai, RED, WeChat, and more. As an advertising partner of China’s major social media platforms, the Company relies on a high-quality and professional media strategy execution team and network to help customers use the massive media resources of different types of social media platforms and receive competitive prices due to large-scale media resource procurement to purchase media resources. It aims to become one of the total solution advertising providers for domestic social media industry in China and provide customers with vertical integration services from early-stage advertising video creativity, shooting, editing, to advertising operation and management on social media apps. Further expanding its business operations, HFUS reacquired full ownership of HZHF at no cost on April 1, 2024, and subsequently rebranded it as Hangzhou Hartford WP Culture Media Ltd. (“HZWP”). On April 11, 2024, HFUS continued its growth trajectory by establishing a new subsidiary named Shanghai DZ Culture Media Ltd. (“SHDZ”). On June 18, 2024, HFUS successfully completed the acquisition of ShangXing HuoMao Network Technology Ltd. (SXHM). The acquisition was executed at no cost, and there were no significant assets or liabilities exchanged during the transfer. Basis of Presentation The consolidated financial statements include the accounts of Hartford Creative Group, Inc., 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. 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. Reclassification Certain prior period amounts have been reclassified to conform to the current year presentation. These reclassifications had no impact on the Company’s net income, net cash flows, or stockholders’ equity. Revenue Recognition The Company follows 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. 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. The Company is developing business plan and aim to provide customers with vertical integration services from early-stage advertising video creativity, shooting, editing, to advertising operation and management on social media apps. Most of the advertising revenue will be generated by placing ad products on Tik Tok, Toutiao, Kwai, RED, WeChat, and other third-party affiliated websites and mobile applications. Currently, the Company provides traffic acquisition service to place the advertisements produced by the advertisers. The advertisements are published on the targeted media platforms as determined by the customers. Besides, the Company provides advertisements account charging service to customers upon the request from customers. Revenue is recognized at a point in time when the distribution of advertisements and charging of advertisement accounts are completed upon the completion confirmation from customers and suppliers. During the three months ended October 31, 2024, the Company has provided advertising placement services to 15 customers and received approximately RMB 34.4 4.8 29.4 4.1 0.5 In the comparable period in prior year, 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, and the advertising revenue has not started until January 2024. Thus, there was no revenue recognized for the three months ended October 31, 2023. Segment Reporting The Company uses the management approach in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions, allocating resources and assessing performance as the source for determining the Company’s reportable segments. During the reporting periods, the Chief Executive Officer has been identified as the chief operating decision maker. The Company’s chief operating decision maker regularly reviews consolidated assets and consolidated operating results prepared under U.S. GAAP for the enterprise as a whole when making decisions about allocating resources and assessing performance of the Company. Consequently, management has determined that the Company only has one operating segment as defined under ASC 280-10-50. Recent Accounting Pronouncements Recently not yet adopted accounting pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740), Improvements to Income Tax Disclosures. The new guidance requires enhanced disclosures about income tax expenses. The Company is required to adopt this guidance in the first quarter of the fiscal year 2026. Early adoption is permitted on a prospective basis. We are currently evaluating the impact of this ASU on our annual income tax disclosures. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280), Improvements to Reportable Segment Disclosures. The new guidance requires enhanced disclosures about significant segment expenses. The Company is required to adopt this guidance for its annual reporting in fiscal year 2025 and for interim period reporting beginning the first quarter of fiscal year 2026 on a retrospective basis. Early adoption is permitted. We are currently evaluating the impact of this ASU on our segment disclosures. The Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of operations and cash flows.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Oct. 31, 2024
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. As of October 31, 2024, The Company had a working capital deficit of $ 3,482,524 5,783,574 In view of these matters, continuation as a going concern is dependent upon several factors, including the availability of debt or equity funding upon terms and conditions acceptable to the Company, and ultimately achieving profitable operations. Management believes that the Company’s business plan provides it with an opportunity to continue as a going concern. However, management cannot provide assurance that the Company will meet its objectives and be able to continue in operation. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

CURRENT LOAN RECEIVABLE

CURRENT LOAN RECEIVABLE	3 Months Ended
	Oct. 31, 2024
Receivables [Abstract]
CURRENT LOAN RECEIVABLE	NOTE 3. CURRENT LOAN RECEIVABLE During July and August 2024, the Company loaned $ 814,847 5,800,000 3 maturing within 12 months

RELATED PARTY BALANCEAND NON-IN

RELATED PARTY BALANCEAND NON-INTEREST-BEARING PAYABLE	3 Months Ended
	Oct. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY BALANCEAND NON-INTEREST-BEARING PAYABLE	NOTE 4. RELATED PARTY BALANCEAND NON-INTEREST-BEARING PAYABLE Related Party Balance and Non-Interest-Bearing Payable HFUS had $ 964 As of October 31, 2024 and July 31, 2024, amounts of $ 440,084 460,189 HFSH had payable balances to Shanghai Oversea Chinese Culture Media Ltd. (“SH Oversea”), in the amounts of $ 2,863,349 2,822,936 The Company’s related party relationship with SH Qiaohong and SH Oversea, previously due to shared management with HFSH, ended as of August 15, 2024. Consequently, outstanding balances with these parties are no longer classified as related party receivables or payables but are now recognized as “Non-interest-bearing payable”. For comparative purposes, the related balance as of July 31, 2024, has also been reclassified accordingly. Related Party loans HFUS borrowed in the form of a short-term loan at 5 4,206 5,264 372,177 402,971 Since February 2024, HFUS borrowed in form of a short-term loan at an annual rate of 5 327,400 29,022 3,084 304,093 174,309 The Company also had related party payable of $ 72,383 71,363 Other Related Party Transactions The Company has leased approximately 543 50.4 The lease term is from February 18, 2024, to February 17, 2026 638 4,600 The Company’s office space in Rosemead, CA, is provided rent-free by a related party, a former primary shareholder and relative of a current major shareholder. The value of this benefit is immaterial and has not been recognized in these financial statements.

ADVANCE TO CONTRACTOR AND CONTR

ADVANCE TO CONTRACTOR AND CONTRACT LIABILITIES	3 Months Ended
	Oct. 31, 2024
Advance To Contractor And Contract Liabilities
ADVANCE TO CONTRACTOR AND CONTRACT LIABILITIES	NOTE 5. ADVANCE TO CONTRACTOR AND CONTRACT LIABILITIES In the advertisement placement services, the Company makes prepayments to the downstream agents or the media platforms (“contractor”) and receives advance payments from the customers. As of October 31, 2024 and July 31, 2024, the Company’s balance sheets reflect $ 829,377 2,422,392 504,325 1,315,189

OTHER CURRENT LIABILITIES

OTHER CURRENT LIABILITIES	3 Months Ended
	Oct. 31, 2024
Other Liabilities Disclosure [Abstract]
OTHER CURRENT LIABILITIES	NOTE 6. OTHER CURRENT LIABILITIES Other current payable consist as follows: SCHEDULE OF OTHER CURRENT PAYABLE October 31, 2024 July 31, 2024 Taxes payable $ 36,944 $ 275,193 Payable to service providers 109,583 - Accrued payroll 35,748 16,930 Payable to former owners 285,525 125,729 Other payables 7,534 43,467 Other Current Liabilities $ 475,334 $ 461,319

CONCENTRATION RISK

CONCENTRATION RISK	3 Months Ended
	Oct. 31, 2024
Risks and Uncertainties [Abstract]
CONCENTRATION RISK	NOTE 7. CONCENTRATION RISK For the three months ended October 31, 2024, four customers accounted for 75 Nil 573,530 88 73 For the three months ended October 31, 2024, two contractors accounted for 42 169,292 1,326,907 90 70 In the corresponding three-month period of the prior year, the Company did not participate in advertisement placement services, and no significant customer or vendor concentration risks were identified.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Oct. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8. COMMITMENTS AND CONTINGENCIES There has been no material contractual obligations and commitments as of October 31, 2024.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Oct. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9. SUBSEQUENT EVENTS In accordance with ASC 855 , “Subsequent Events” Recognizing the prolonged inactivity of HZWP, the Company entered into an agreement on December 9, 2024, to transfer 70 30

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Oct. 31, 2024
Accounting Policies [Abstract]
Organization	Organization Hartford Creative Group, Inc. (Formerly name 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. On May 11, 2024, the Company further changed its name to Hartford Creative Group, Inc. Through its wholly owned subsidiary - Hangzhou Hartford Comprehensive Health Management, Ltd (“HZHF) and HZHF’s 60 90 The Company engaged in early childhood education industry at Hartford International Education Technology Co., Ltd (“HF Int’l Education”) and its subsidiaries setup or acquired. 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 1,000 6,500 Beginning in January 2024, the Company embarked on the development of a new business within the Media and Marketing sector. As part of its rebranding strategy, on January 01, 2024, HFSH changed its legal name from Shanghai Hartford Health Management, Ltd. to Shanghai Hartford ZY Culture Media Ltd. (“HFZY”). HFZY mainly engages in social media advertising business on mainstream social media platforms such as Tik Tok, Toutiao, Kwai, RED, WeChat, and more. As an advertising partner of China’s major social media platforms, the Company relies on a high-quality and professional media strategy execution team and network to help customers use the massive media resources of different types of social media platforms and receive competitive prices due to large-scale media resource procurement to purchase media resources. It aims to become one of the total solution advertising providers for domestic social media industry in China and provide customers with vertical integration services from early-stage advertising video creativity, shooting, editing, to advertising operation and management on social media apps. Further expanding its business operations, HFUS reacquired full ownership of HZHF at no cost on April 1, 2024, and subsequently rebranded it as Hangzhou Hartford WP Culture Media Ltd. (“HZWP”). On April 11, 2024, HFUS continued its growth trajectory by establishing a new subsidiary named Shanghai DZ Culture Media Ltd. (“SHDZ”). On June 18, 2024, HFUS successfully completed the acquisition of ShangXing HuoMao Network Technology Ltd. (SXHM). The acquisition was executed at no cost, and there were no significant assets or liabilities exchanged during the transfer.
Basis of Presentation	Basis of Presentation The consolidated financial statements include the accounts of Hartford Creative Group, Inc., 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.
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.
Reclassification	Reclassification Certain prior period amounts have been reclassified to conform to the current year presentation. These reclassifications had no impact on the Company’s net income, net cash flows, or stockholders’ equity.
Revenue Recognition	Revenue Recognition The Company follows 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. 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. The Company is developing business plan and aim to provide customers with vertical integration services from early-stage advertising video creativity, shooting, editing, to advertising operation and management on social media apps. Most of the advertising revenue will be generated by placing ad products on Tik Tok, Toutiao, Kwai, RED, WeChat, and other third-party affiliated websites and mobile applications. Currently, the Company provides traffic acquisition service to place the advertisements produced by the advertisers. The advertisements are published on the targeted media platforms as determined by the customers. Besides, the Company provides advertisements account charging service to customers upon the request from customers. Revenue is recognized at a point in time when the distribution of advertisements and charging of advertisement accounts are completed upon the completion confirmation from customers and suppliers. During the three months ended October 31, 2024, the Company has provided advertising placement services to 15 customers and received approximately RMB 34.4 4.8 29.4 4.1 0.5 In the comparable period in prior year, 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, and the advertising revenue has not started until January 2024. Thus, there was no revenue recognized for the three months ended October 31, 2023.
Segment Reporting	Segment Reporting The Company uses the management approach in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making operating decisions, allocating resources and assessing performance as the source for determining the Company’s reportable segments. During the reporting periods, the Chief Executive Officer has been identified as the chief operating decision maker. The Company’s chief operating decision maker regularly reviews consolidated assets and consolidated operating results prepared under U.S. GAAP for the enterprise as a whole when making decisions about allocating resources and assessing performance of the Company. Consequently, management has determined that the Company only has one operating segment as defined under ASC 280-10-50.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Recently not yet adopted accounting pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740), Improvements to Income Tax Disclosures. The new guidance requires enhanced disclosures about income tax expenses. The Company is required to adopt this guidance in the first quarter of the fiscal year 2026. Early adoption is permitted on a prospective basis. We are currently evaluating the impact of this ASU on our annual income tax disclosures. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280), Improvements to Reportable Segment Disclosures. The new guidance requires enhanced disclosures about significant segment expenses. The Company is required to adopt this guidance for its annual reporting in fiscal year 2025 and for interim period reporting beginning the first quarter of fiscal year 2026 on a retrospective basis. Early adoption is permitted. We are currently evaluating the impact of this ASU on our segment disclosures. The Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of operations and cash flows.

OTHER CURRENT LIABILITIES (Tabl

OTHER CURRENT LIABILITIES (Tables)	3 Months Ended
	Oct. 31, 2024
Other Liabilities Disclosure [Abstract]
SCHEDULE OF OTHER CURRENT PAYABLE	Other current payable consist as follows: SCHEDULE OF OTHER CURRENT PAYABLE October 31, 2024 July 31, 2024 Taxes payable $ 36,944 $ 275,193 Payable to service providers 109,583 - Accrued payroll 35,748 16,930 Payable to former owners 285,525 125,729 Other payables 7,534 43,467 Other Current Liabilities $ 475,334 $ 461,319

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	3 Months Ended
	Oct. 31, 2024 USD ($)	Oct. 31, 2024 CNY (¥)	Oct. 31, 2023 USD ($)	Oct. 31, 2024 CNY (¥)	Aug. 01, 2022 USD ($)	Aug. 01, 2022 CNY (¥)	Dec. 31, 2020
Product Information [Line Items]
Advanced payment from contract customers	$ 4,800,000	¥ 34,400,000
Prepaid advertising	4,100,000			¥ 29,400,000
Revenue from advertisement placement services	467,462
Advertisement Placement Services [Member]
Product Information [Line Items]
Revenue from advertisement placement services	$ 500,000
Shanghai Oversea Chinese Culture Media Ltd [Member] | Discontinued Operations, Disposed of by Sale [Member] | Hartford International Education Technology Co., Ltd [Member]
Product Information [Line Items]
Percentage of voting interests sold					90%	90%
Sale of business unit, consideration					$ 900	¥ 5,850
Shanghai Oversea Chinese Culture Media Ltd [Member] | Discontinued Operations, Disposed of by Sale [Member] | Hangzhou Hartford Comprehensive Health Management Ltd [Member]
Product Information [Line Items]
Sale of business unit, consideration					$ 1,000	¥ 6,500
Hangzhou Longjing Qiao Fu Vacation Hotel Co., Ltd. [Member]
Product Information [Line Items]
Equity ownership percentage							60%
Shanghai Qiao Garden International Travel Agency [Member]
Product Information [Line Items]
Equity ownership percentage							90%

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Oct. 31, 2024	Jul. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital deficit	$ 3,482,524
Accumulated deficit	$ 5,783,574	$ 5,910,843

CURRENT LOAN RECEIVABLE (Detail

CURRENT LOAN RECEIVABLE (Details Narrative)	1 Months Ended
	Aug. 31, 2024 USD ($)	Jul. 31, 2024 USD ($)	Oct. 31, 2024 USD ($)	Aug. 31, 2024 CNY (¥)	Jul. 31, 2024 CNY (¥)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans		$ 138,577	$ 814,847
Interest rate	3%	3%		3%	3%
Maturity date	maturing within 12 months	maturing within 12 months
Loans Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 814,847	$ 814,847		¥ 5,800,000	¥ 5,800,000

RELATED PARTY BALANCEAND NON-_2

RELATED PARTY BALANCEAND NON-INTEREST-BEARING PAYABLE (Details Narrative)			3 Months Ended
	Feb. 18, 2024 USD ($) ft²	Feb. 18, 2024 CNY (¥) ft²	Oct. 31, 2024 USD ($)	Oct. 31, 2023 USD ($)	Aug. 31, 2024	Jul. 31, 2024 USD ($)	Apr. 22, 2024 USD ($)	Feb. 18, 2024 m²
Related Party Transaction [Line Items]
Related party payables and loans			$ 169,292			$ 1,326,907
Interest rate					3%	3%
Proceeds from related party debt			126,700	$ 28,000
Lease area	543	543						50.4
Lease term description	The lease term is from February 18, 2024, to February 17, 2026	The lease term is from February 18, 2024, to February 17, 2026
Fixed monthly rent	$ 638	¥ 4,600
Shanghai Oversea Chinese Culture Media Ltd [Member]
Related Party Transaction [Line Items]
Related party receivable			964			$ 964
Related party payables and loans			2,863,349			2,822,936
SH Qiahong [Member]
Related Party Transaction [Line Items]
Related party payables and loans			$ 440,084			460,189
Hartford Hotel Investment Inc [Member]
Related Party Transaction [Line Items]
Interest rate			5%
Interest expense, related party			$ 4,206	$ 5,264
Unpaid principal and interest			372,177			402,971
Mr. Lianyu Song [Member]
Related Party Transaction [Line Items]
Related party payables and loans			72,383			71,363
Interest expense, related party			3,084
Unpaid principal and interest			$ 304,093			$ 174,309
Interest rate			5%
Proceeds from related party debt			$ 327,400
Principal amount to offset profits							$ 29,022

ADVANCE TO CONTRACTOR AND CON_2

ADVANCE TO CONTRACTOR AND CONTRACT LIABILITIES (Details Narrative) - USD ($)	Oct. 31, 2024	Jul. 31, 2024
Advance To Contractor And Contract Liabilities
Prepayments to contractor	$ 829,377	$ 2,422,392
Contract liabilities	$ 504,325	$ 1,315,189

SCHEDULE OF OTHER CURRENT PAYAB

SCHEDULE OF OTHER CURRENT PAYABLE (Details) - USD ($)	Oct. 31, 2024	Jul. 31, 2024
Other Liabilities Disclosure [Abstract]
Taxes payable	$ 36,944	$ 275,193
Payable to service providers	109,583
Accrued payroll	35,748	16,930
Payable to former owners	285,525	125,729
Other payables	7,534	43,467
Other Current Liabilities	$ 475,334	$ 461,319

CONCENTRATION RISK (Details Nar

CONCENTRATION RISK (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Oct. 31, 2024	Jul. 31, 2024
Concentration Risk [Line Items]
Outstanding receivables		$ 573,530
Outstanding payables	169,292	1,326,907
Customer Concentration Risk [Member] | Revenue Benchmark [Member]
Concentration Risk [Line Items]
Outstanding receivables
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Four Customers [Member]
Concentration Risk [Line Items]
Concentration risk percentage	75%
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Two Customers [Member]
Concentration Risk [Line Items]
Outstanding receivables		573,530
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Two Contractors [Member]
Concentration Risk [Line Items]
Concentration risk percentage	42%
Outstanding payables	$ 169,292	$ 1,326,907
Customer Concentration Risk [Member] | Contract Liabilities [Member] | Two Customers [Member]
Concentration Risk [Line Items]
Concentration risk percentage	88%	73%
Customer Concentration Risk [Member] | Advanced Payments [Member] | Two Contractors [Member]
Concentration Risk [Line Items]
Concentration risk percentage	90%	70%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member]	Dec. 09, 2024
Hangzhou Hartford WP Culture Media Ltd [Member]
Subsequent Event [Line Items]
Equity ownership percentage	70%
Shanghai Oversea Chinese Culture Media Ltd [Member]
Subsequent Event [Line Items]
Equity ownership percentage	30%