| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) | 12 Months Ended |
| Aug. 31, 2022 |
| Accounting Policies [Abstract] | |
| Basis of presentation and principles of consolidation | Basis
of presentation and principles of consolidation The
accompanying consolidated financial statements have been prepared by EVOH and its subsidiaries (the “Group” or “EvoAir Group”) in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for financial information and
pursuant to the applicable rules and regulations of the Securities and Exchange Commission (“SEC”). The
consolidated financial statements include the accounts of EvoAir International, WKL Eco Earth Holdings,
WKL Eco Earth, WKL Green Energy, and its 67.5 100 55 55 As
WKL Eco Earth and WKL Green Energy were under common control at the time of the Transaction, it is required under U.S. GAAP to account
for this common control acquisition in a manner similar to the pooling of interest method of accounting. Under this method of accounting,
EVOH’s consolidated balance sheets as of August 31, 2022, and August 31, 2021, reflect WKL Eco Earth and WKL Green Energy on a
historical carryover basis in the assets and liabilities instead of reflecting the fair market value of the assets and liabilities. All
intercompany accounts and transactions have been eliminated in consolidation. In the opinion of the Management, the accompanying financial
statements contain all adjustments (consisting of normal and recurring accruals) necessary to present fairly all financial statements
in accordance with U.S. GAAP. The
non-controlling interests are presented in the consolidated balance sheets, separately from equity attributable to the stockholders of
the Company. Non-controlling interests in the results of the Company are presented on the face of the consolidated statements of operations
and comprehensive loss as an allocation of the total loss for the year between non-controlling interest holders and the stockholders
of the Company. |
| Use of Estimates | Use
of Estimates The
preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements
and the reported amounts of sales and expenses during the reporting periods. Key estimates in the accompanying consolidated financial
statements include, among others, revenue recognition, allowances for doubtful accounts and product returns, provisions for obsolete
inventory, valuation of long-lived assets and Rights of Use (“ROU”) assets (including lease liabilities), and deferred income tax asset valuation allowances.
Actual results could differ materially from these estimates. |
| Fiscal Year End | Fiscal
Year End The
Company operates on a fiscal year basis with the fiscal year ending on August 31. |
| Cash and Cash Equivalents | Cash
and Cash Equivalents The
Company considers all highly liquid investments with a maturity of three months or less to be cash equivalents. The Company places its
cash with a high credit quality financial institution. WKL
Guanzhe business is primarily conducted in China and substantially all of revenues are denominated in RMB. The government of People’s
Republic of China (“PRC”) imposes control over its foreign currency reserves in part through direct regulation of the conversion
of RMB into foreign exchange and through restrictions on foreign trade. |
| Comprehensive Gain or Loss | Comprehensive
Gain or Loss ASC
220 “Comprehensive Income,” establishes standards for the reporting and display of comprehensive income and its components
in the financial statements. As of August 31, 2022, and August 31, 2021, the Company established that there are items that represented
components of comprehensive income and, therefore, has included a statement of comprehensive income in the financial statements. |
| Beneficial Conversion Features (“BCF”) | Beneficial
Conversion Features (“BCF”) In
accordance with FASB ASC 470-20, “Debt with Conversion and Other Options”, the BCF for the convertible instruments is recognized
and measured by allocating a portion of the proceeds equal to the intrinsic value of that feature to additional paid-in capital. The
intrinsic value is generally calculated at the commitment date as the difference between the conversion price and the fair value of the
common stock or other securities into which the security is convertible, multiplied by the number of shares into which the security is
convertible. If certain other securities are issued with the convertible security, the proceeds are allocated among the different components.
The portion of the proceeds allocated to the convertible security is divided by the contractual number of the conversion shares to determine
the effective conversion price, which is used to measure the BCF. The effective conversion price is used to compute the intrinsic value.
The value of the BCF is limited to the basis that is initially allocated to the convertible security. |
| Foreign Currency Translation | Foreign
Currency Translation The
functional currency of Chinese operations is Chinese Renminbi, (“RMB”). The functional currency of the Company’s Singapore
operations is Singapore dollars (“SGD”). The functional currency of the Company’s Malaysia operations is Ringgit Malaysia
(“RM”). Management has adopted ASC 830 “Foreign Currency Matters” for transactions that occur in foreign currencies.
Monetary assets denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Average
monthly rates are used to translate revenues and expenses. Transactions
denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing
at the dates of the transaction. Exchange gains or losses arising from foreign currency transactions are included in the determination
of net income for the respective periods. Assets
and liabilities of the Company’s operations are translated into the reporting currency, United States Dollars, at the exchange
rate in effect at the balance sheet dates. Revenue and expenses are translated at average rates in effect during the reporting periods.
Equity transactions are recorded at the historical rate when the transaction occurred. The resulting translation adjustment is reflected
as accumulated other comprehensive income, a separate component of stockholders’ equity in the statement of stockholders’
equity. |
| Accounts Receivable and Allowance for Doubtful Accounts | Accounts
Receivable and Allowance for Doubtful Accounts Accounts
receivable are recorded at the net value of face amount less any allowance for doubtful accounts. The allowance for doubtful accounts
is the Company’s best estimate of the amount of probable credit losses in our existing accounts receivable. An allowance for doubtful accounts is recorded in the period when loss
is probable based on an assessment of specific evidence indicating troubled collection, historical experience, accounts aging and other
factors. The Company reviews
the allowance for doubtful accounts on a regular basis, and all past due balances are reviewed individually for collectability. An account receivable is written off after all collection effort has
ceased. Recoveries of receivables previously written off are recorded
when received. Interest is not charged on past due accounts. As
of August 31, 2022, and August 31, 2021, our accounts receivable amounted to $ 85,960 127,802 |
| Inventories | Inventories Inventories
consist primarily of finished goods, raw materials, and work-in-process (“WIP”) from WKL Eco Earth, WKL EcoEarth Indochina,
WKL Guanzhe, and EvoAir Manufacturing. We
value inventory at the lower of cost or net realizable value. We determine the cost of inventory using the standard cost method, which
approximates actual cost based on a first-in, first-out method. All other costs, including administrative costs, are expensed as incurred. |
| Deposit, prepayments, and other receivables | Deposit,
prepayments, and other receivables Deposit, prepayments and other receivables are comprised
of prepayments paid to vendors to initiate orders and prepaid services fees and are classified as current assets if such amounts are
to be recognized within one year from the balance sheet date. |
| Property, Plant and Equipment | Property,
Plant and Equipment Property,
plant and equipment are recorded at cost. Depreciation is computed using the straight-line method over the estimated useful lives of
the related capitalized assets. Property and equipment are depreciated over 5 to 10 years SUMMARY OF ESTIMATED USEFUL LIVES OF ASSETS
Useful
lives
Plant and machineries 5 years
Office equipment 5 years
Vehicles 5 years
Furniture and equipment 10 years
Renovation 10 years Repair
and maintenance costs are charged to expense as incurred. At the time of retirement or other disposition of property, plant and equipment,
the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in
operations. |
| Intangible Assets and Other Long-Lived Assets | Intangible
Assets and Other Long-Lived Assets The
Company’s intangible assets consist of patents and trademarks related to assignments of intellectual properties by Dr. Low into
WKL Eco Earth Holdings under the IP Assignments as contemplated in Note 1. The intangible assets are recorded at fair market value and
are amortized using the straight-line method over an estimated life of 20 years Long-lived
assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable.
Recoverability of these assets is measured by comparison of their carrying amounts to future undiscounted cash flows the assets are expected
to generate. If identifiable intangibles are considered to be impaired, the impairment to be recognized equals the amount by which the
carrying value of the assets exceeds its fair market value. |
| Revenue Recognition | Revenue
Recognition Revenue
is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration
that an entity expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature,
amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The Company does not disaggregate its
revenue streams as the economic factors underlying the contracts are similar and provide no significant distinction. The amount of revenue
that is recorded reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company
applies the following five-step model in order to determine this amount: (i) identification of the promised goods or services in the
contract; (ii) determination of whether the promised goods or services are performance obligations, including whether they are distinct
in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv)
allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies
each performance obligation. The
Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled
to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606
at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which
of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated
to the respective performance obligation when (or as) the performance obligation is satisfied. |
| Deferred Revenue | Deferred
Revenue The
Company collects deposits from customers in advance for some business contracts. The customer payments received in advance are recorded
as deferred revenue on the balance sheet. The deferred revenue of $ 426,777 513,072 112,176 |
| Leases | Leases We
have entered into operating agreements primarily for office and factory. We determine if an arrangement is a lease at inception. For
all classes of underlying assets, we elect not to recognize right of use assets or lease liabilities when a lease has a lease term of
12 months or less at the commencement date and does not include an option to purchase the underlying asset that we are reasonably certain
to exercise. Operating lease assets and liabilities are included on our consolidated balance sheet as of August 31, 2022. Operating
lease assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest
rate used to determine the present value of the future lease payments is our incremental borrowing rate, because the interest rate implicit
in most of our leases is not readily determinable. Our incremental borrowing rate is estimated to approximate the interest rate on a
collateralized basis with similar terms and payments, and in economic environments where the leased asset is located. Operating lease
assets also include any prepaid lease payments and lease incentives. Our lease terms include periods under options to extend or terminate
the lease when it is reasonably certain that we will exercise that option. We generally use the base, non-cancellable, lease term when
determining the lease assets and liabilities. Operating lease expense is recognized on a straight-line basis over the lease term. Our
lease agreements generally contain lease and non-lease components. Non-lease components primarily include payments for maintenance and
utilities. We combine fixed payments for non-lease components with our lease payments and account for them together as a single lease
component, which increases the amount of our lease assets and liabilities. |
| Income Taxes | Income
Taxes The
Company utilizes ASC Topic 740, “Income Taxes,” which requires the recognition of deferred tax assets and liabilities for
the expected future tax consequences of events that have been included in the consolidated financial statements or tax returns. The Company
accounts for income taxes using the asset and liability method to compute the differences between the tax basis of assets and liabilities
and the related financial amounts, using currently enacted tax rates. A valuation allowance is recorded when it is “more likely-than-not”
that a deferred tax asset will not be realized. The
Company’s practice is to recognize interest and penalties, if any, related to uncertain tax positions in income tax expense in
the consolidated statements of operations. |
| Measurement of Fair Value | Measurement
of Fair Value The
fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in
an orderly transaction between market participants at the measurement date. Financial assets are marked to bid prices and financial liabilities
are marked to offer prices. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the
quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on
the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is defined in the following three
categories: Level
1: Quoted market prices in active markets for identical assets or liabilities. Level
2: Observable market-based inputs or inputs that are corroborated by market data. Level
3: Unobservable inputs that are not corroborated by market data. |
| Earnings (Loss) per Share | Earnings
(Loss) per Share The
Company computes basic and diluted earnings (loss) per share amounts in accordance with ASC Topic 260, “Earnings per
Share.” Basic earnings (loss) per share is computed by dividing net income (loss) available to common shareholders by the
weighted average number of common shares outstanding during the reporting period. Diluted earnings per share reflects the potential
dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest
resulting in the issuance of common stock that could share in the earnings of the Company. As of August 31, 2022, the Company has no
potentially dilutive securities, such as options or warrants, currently issued and outstanding. |
| Recently Issued Accounting Pronouncements | Recently
Issued Accounting Pronouncements Except
for rules and interpretive releases of the U.S. Securities and Exchange Commission (“SEC”) under the authority of federal securities laws and a limited number of grandfathered standards,
the FASB Accounting Standards Codification™ (“ASC”) is the sole source of authoritative GAAP literature recognized
by the FASB and applicable to the Company. Management has reviewed the aforementioned rules and releases and believes any effect will
not have a material impact on the Company’s present or future financial statements. In
June 2016, the FASB issued ASU 2016-13, “Measurement of Credit Losses on Financial Instruments.” ASU 2016-13 adds a current
expected credit loss (“CECL”) impairment model to U.S. GAAP that is based on expected losses rather than incurred losses.
Modified retrospective adoption is required with any cumulative-effect adjustment recorded to retained earnings as of the beginning of
the period of adoption. ASU 2016-13 is effective for fiscal years beginning after December 15, 2022, including interim periods within
the year of adoption. Early adoption is permitted for fiscal years beginning after December 15, 2018, including interim periods within
those fiscal years. The Company does not expect the application of the CECL impairment model to have a significant impact on its allowance
for uncollectible amounts for accounts receivable. In
October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities
from Contracts with Customers, which requires contract assets and contract liabilities acquired in a business combination to be recognized
and measured by the acquirer on the acquisition date in accordance with ASC 606, Revenue from Contracts with Customers. This ASU should
be applied prospectively to acquisitions occurring on or after the effective date of December 15, 2022, and early adoption is permitted.
There is no material impact on the Company’s financial statements. |
