EvoAir (EVOH) 10-Q 17 Jan 25 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Nov. 30, 2024	Jan. 13, 2025
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Nov. 30, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--08-31
Entity File Number	333-228161
Entity Registrant Name	EvoAir Holdings Inc.
Entity Central Index Key	0001700844
Entity Tax Identification Number	98-1353613
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	31-A2, Jalan 5/32A
Entity Address, Address Line Two	6 ½ Miles
Entity Address, Address Line Three	Off Jalan
Entity Address, City or Town	Kepong
Entity Address, Country	MY
Entity Address, Postal Zip Code	52000
City Area Code	+603
Local Phone Number	6243 3379
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		27,180,631

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)		Nov. 30, 2024	Aug. 31, 2024
Current assets
Cash and cash equivalents		$ 149,732	$ 152,985
Accounts receivable		77,585	62,914
Inventories		409,185	460,047
Deposit, prepayments and other receivables		100,632	114,806
Total current assets		737,134	790,752
Non-current assets
Property, plant and equipment, net		306,756	357,778
Operating lease right-of-use assets		172,672	199,647
Deferred offering cost		3,167,640	449,576
Technology-related intangible assets, net		50,578,939	51,481,358
Total non-current assets		54,226,007	52,488,359
TOTAL ASSETS		54,963,141	53,279,111
Current liabilities
Accounts payable and accruals		226,516	267,900
Other payables		158,077	95,831
Deferred revenue		20,643	10,012
Hire purchase creditor		8,512	8,758
Amounts due to shareholders		1,528,155	1,202,692
Operating lease liability - current		100,478	99,445
Total current liabilities		2,042,381	1,684,638
Non-current liabilities
Hire purchase creditor		2,220	4,320
Operating lease liabilities		79,672	108,891
Total non-current liabilities		81,892	113,211
TOTAL LIABILITIES		2,124,273	1,797,849
Commitments and contingencies (Note 14)
Shareholders’ equity
Common stock, 250,000,000 authorized; $0.001 par value, 27,180,631 and 25,685,591 shares issued and outstanding as at November 30, 2024 and August 31, 2024	[1]	27,181	25,686
Additional paid in capital		97,492,063	91,513,818
Accumulated other comprehensive loss		(40,990)	(48,827)
Accumulated deficit		(43,957,258)	(39,401,857)
Non-controlling interest		(682,128)	(607,558)
Total shareholders’ equity		52,838,868	51,481,262
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY		$ 54,963,141	$ 53,279,111
[1]Retroactively restated to reflect 1-for-4 share

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares			3 Months Ended
	Sep. 11, 2024	Sep. 09, 2024	Nov. 30, 2024	Aug. 31, 2024	Apr. 12, 2024	Dec. 20, 2021	Dec. 16, 2021
Statement of Financial Position [Abstract]
Common Stock, Shares Authorized				250,000,000			75,000,000
Common Stock, Par or Stated Value Per Share				$ 0.001	$ 0.001		$ 0.001
Common Stock, Shares, Outstanding			27,180,631	25,685,591		101,779,323
Reverse stock split	1-for-4 share	1:4 Reverse Stock Split	1:4 Reverse Stock Split, each 4 pre-split

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)		3 Months Ended
		Nov. 30, 2024	Nov. 30, 2023
Income Statement [Abstract]
Revenue		$ 51,929	$ 91,318
Cost of revenue		90,110	100,326
Gross loss		(38,181)	(9,008)
Operating expenses:
Selling and marketing expenses		9,743	33,003
General and administrative expenses		4,593,133	1,483,989
Total operating expenses		4,602,876	1,516,992
Loss from operation		(4,641,057)	(1,526,000)
Other income
Interest income		88	40
Other income		65	1,639
Total other income		153	1,679
Loss from operation before income taxes		(4,640,904)	(1,524,321)
Income tax expenses
Net loss		(4,640,904)	(1,524,321)
Less: Net loss attributable to non-controlling interests		(85,503)	(79,998)
Net loss attributable to equity holders of the Company		(4,555,401)	(1,444,323)
Other comprehensive income/(loss):
Foreign currency translation adjustment		18,770	(88,001)
Total comprehensive loss		(4,536,631)	(1,532,324)
Less: net comprehensive income/(loss) attributable to non-controlling interests		10,933	(2,793)
Net comprehensive loss attributable to equity holders of the Company		$ (4,547,564)	$ (1,529,531)
Net loss attributable to equity holders of the Company per common share:
Net loss attributable to equity holders of the Company per common share - Basic		$ (0.18)	$ (0.06)
Net loss attributable to equity holders of the Company per common share - Diluted		$ (0.18)	$ (0.06)
Weighted average number of common stock outstanding:
Weighted average number of common stock outstanding - Basic	[1]	25,766,929	25,654,769
Weighted average number of common stock outstanding - Diluted	[1]	25,766,929	25,654,769
[1]Retroactively restated to reflect 1-for-4 share

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) (Parenthetical)			3 Months Ended
	Sep. 11, 2024	Sep. 09, 2024	Nov. 30, 2024
Income Statement [Abstract]
Reverse stock split	1-for-4 share	1:4 Reverse Stock Split	1:4 Reverse Stock Split, each 4 pre-split

Condensed Consolidated Statem_3

Condensed Consolidated Statement of Changes in Equity (Deficit) (Unaudited) - USD ($)		Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Shares to be Issued [Member]	Noncontrolling Interest [Member]	Total
Balance at Aug. 31, 2023		$ 25,578	$ 90,447,874	$ (13,523,266)	$ (17,036)	$ 1,066,052	$ (148,180)	$ 77,851,022
Balance, shares at Aug. 31, 2023	[1]	25,577,734
Issuance of common stock for cash		$ 94	934,504			(934,598)
Issuance of common stock for cash, shares	[1]	93,455
Issuance of common stock for service		$ 14	131,440			(131,454)
Issuance of common stock for service, shares	[1]	14,402
Foreign currency translation adjustment					(85,208)		(2,793)	(88,001)
Net loss				(1,444,323)			(79,998)	(1,524,321)
Balance at Nov. 30, 2023		$ 25,686	91,513,818	(14,967,589)	(102,244)		(230,971)	76,238,700
Balance, shares at Nov. 30, 2023	[1]	25,685,591
Balance at Aug. 31, 2024		$ 25,686	91,513,818	(39,401,857)	(48,827)		(607,558)	51,481,262
Balance, shares at Aug. 31, 2024		25,685,591
Foreign currency translation adjustment					7,837		10,933	18,770
Net loss				(4,555,401)			(85,503)	(4,640,904)
Issuance of common stock for service		$ 1,495	5,978,245					5,979,740
Issuance of common stock for service, shares		1,494,935
Fraction shares issued due to reverse stock split
Fraction shares issued due to reverse stock split, shares		105
Balance at Nov. 30, 2024		$ 27,181	$ 97,492,063	$ (43,957,258)	$ (40,990)		$ (682,128)	$ 52,838,868
Balance, shares at Nov. 30, 2024		27,180,631
[1] Retroactively restated to reflect 1-for-4 share consolidation effective on September 11, 2024

Condensed Consolidated Statem_4

Condensed Consolidated Statement of Changes in Equity (Deficit) (Unaudited) (Parenthetical)			3 Months Ended
	Sep. 11, 2024	Sep. 09, 2024	Nov. 30, 2024
Statement of Stockholders' Equity [Abstract]
Reverse stock split	1-for-4 share	1:4 Reverse Stock Split	1:4 Reverse Stock Split, each 4 pre-split

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Nov. 30, 2024	Nov. 30, 2023
Cash flows from operating activities
Net loss	$ (4,640,904)	$ (1,524,321)
Adjustments for non-cash income and expenses:
Depreciation	29,166	95,369
Amortization	902,419	1,039,347
Stock based expense	3,261,676
Changes in operating assets and liabilities:
Increase in accounts receivables	(14,671)	(7,490)
Decrease/(increase) in inventories	50,862	(54,528)
Decrease in deposits, prepayments, and advances to suppliers	14,174	122,057
Decrease in operating lease right-of-use assets	26,975	17,590
(Decrease) /increase in accounts payable and accruals	(41,384)	118,749
Increase/(decrease) in deferred revenue	10,631	(49,986)
Decrease in operating lease liabilities	(28,186)	(18,518)
Increase/(decrease) in other payables	62,246	(8,387)
Increase in amounts due to shareholders	325,463	166,652
Net cash used in operations	(41,533)	(103,466)
Cash flows from investing activity
Purchase of property, plant and equipment		(107,725)
Net cash used in investing activity		(107,725)
Cash flows from financing activity
Payments of hire purchase	(2,346)	(1,972)
Net cash used in financing activity	(2,346)	(1,972)
Net decrease in cash and cash equivalents	(43,879)	(213,163)
Effect of exchange rate changes	40,626	(88,001)
Cash and cash equivalents at start of period	152,985	779,049
Cash and cash equivalents at end of period	149,732	477,885
Supplemental disclosure of non-cash investing and financing information :
Common stock issued for service in relation to Initial public offering	$ 2,718,064

ORGANIZATION AND BUSINESS OPERA

ORGANIZATION AND BUSINESS OPERATIONS	3 Months Ended
	Nov. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1 – ORGANIZATION AND BUSINESS OPERATIONS EvoAir Holdings Inc. (formerly Unex Holdings Inc.) (the “Company”, “EVOH”, “we”, “us”, or “our”) is a corporation established under the corporation laws in the State of Nevada, United States of America (“U.S”) on February 17, 2017. The Company has adopted an August 31 fiscal year end. On December 20, 2021, the Company and Low Wai Koon (“Dr. Low”) entered into a share transfer agreement, (the “EvoAir International Share Transfer Agreement”), pursuant to which Dr. Low agreed to sell all of his ordinary shares of EvoAir International Limited (“EvoAir International”) to the Company for a consideration of US$ 100 Pursuant to the terms of a share transfer agreement dated December 20, 2021, Dr. Low, the then sole executive officer and director of the Company and the owner of 2,000,000 0.001 67.34% 100 2,000,000 67.34% On December 20, 2021, several transactions took place (together, the “Allotment Transactions”) whereby the Company issued and allotted in aggregate 98,809,323 101,779,323 (“Then Enlarged Share Capital”): (A) On December 20, 2021, Dr. Low and Chan Kok Wei entered into a share exchange agreement with WKL Eco Earth Holdings Pte Ltd (“WKL Eco Earth Holdings”), pursuant to which Dr. Low and Chan Kok Wei agreed to sell all their ordinary shares of WKL Green Energy Sdn Bhd (“WKL Green Energy”) to WKL Eco Earth Holdings in consideration for the allotment and issuance to WKL Global and Allegro Investment (BVI) Limited (“Allegro Investment”), a company incorporated in the British Virgin Islands (“BVI”) with 50 24,000 6,000 0.02% 0.01 (B) On December 20, 2021, Dr. Low, Chan Kok Wei, Ong Bee Chen and certain sellers (“WKLEE Sellers”) entered into a share exchange agreement with WKL Eco Earth Holdings, pursuant to which Dr. Low, Chan Kok Wei, Ong Bee Chen and WKLEE Sellers agreed to sell all their ordinary shares of WKL Eco Earth Sdn Bhd (“WKL Eco Earth”) to WKL Eco Earth Holdings in consideration for the allotment and issuance to WKL Global, Allegro Investment and WKLEE Sellers of 49,320 8,280 14,400 0.05% 0.009% 0.014% (C) On December 20, 2021, Tan Soon Hock, Ivan Oh Joon Wern and certain relevant interest holders (“Relevant Interest Holders”) entered into an investment exchange agreement with WKL Eco Earth Holdings, pursuant to which Tan Soon Hock, Ivan Oh Joon Wern and the Relevant Interest Holders agreed to sell all relevant interests in the EVOH and its subsidiaries (“EvoAir Group” or the “Group”) to WKL Eco Earth Holdings in consideration for the allotment and issuance of 7,037,762 2,520,000 6,001,794 6.91% 2.48% 5.90% (D) On December 20, 2021, Dr. Low entered into two deeds of assignment of intellectual properties with WKL Eco Earth Holdings, in respect of Dr. Low’s patents and patent applications relating to eco-friendly air-conditioner condenser (external unit), evoair TM TM 63,362,756 14,297,259 5,487,752 62.25% 14.05% 5.39% EvoAir Transaction, Change of Control Transaction and Allotment Transactions are collectively to be referred to as the “Transactions”. The closing of the Transactions (“Closing”) occurred on December 20, 2021 (the “Closing Date”). From and after the Closing Date, at which time EvoAir International transferred its HVAC business to the Company, the Company’s primary operations will consist of the prior operations of EvoAir International and its subsidiaries. EvoAir International is a company incorporated in BVI on November 17, 2021. Effective from the December 20, 2021, it wholly owns WKL Eco Earth Holdings, a company incorporated in Singapore on July 12, 2018, which in turn wholly owns (a) WKL Eco Earth, a Malaysian company incorporated on May 17, 2017, and (b) WKL Green Energy, a Malaysian company incorporated on October 24, 2017. WKL Eco Earth Holdings acquired (c) EvoAir Manufacturing (M) Sdn Bhd (“EvoAir Manufacturing”) on April 19, 2021, a Malaysian company incorporated on March 22, 2019, as well as acquiring (d) WKL EcoEarth Indochina Co Ltd (“WKL EcoEarth Indochina”), a Cambodia company incorporated on February 4, 2021, (e) WKL Guanzhe Green Technology Guangzhou Co Ltd (“WKL Guanzhe”), a Chinese company incorporated on April 6, 2021. EvoAir Manufacturing wholly owns (f) Evo Air Marketing (M) Sdn Bhd (“Evo Air Marketing”), a Malaysian company incorporated on February 2, 2021. On June 15, 2022, the Company filed a Certificate of Amendment (the “Amendment”) to the Articles of Incorporation with Nevada’s Secretary of State to change the name of the Company from Unex Holdings Inc. to EvoAir Holdings Inc. (the “Name Change”), and the Name Change became market effective on November 4, 2022. Effective on November 11, 2022, the Company’s shares began trading under the new ticker symbol “EVOH”. On November 21, 2023, the Company issued in aggregate, 52,107 On November 21, 2023, the Company issued, in aggregate, 5,500 Round 2 Stockholders The Company entered into a series of offerings for an aggregate of up to 6,000,000 2.50 ● On February 15, 2022, the Company entered into certain share subscription agreement with Ms. Ang Lee Kim Jane, who is a “non-U.S. Persons” as defined in Regulation S of the Securities Act of 1933, as amended (the “Securities Act”) pursuant to which the Company agreed to issue and sell 74,074 2.50 6,000,000 2.50 185,185 ● On June 3, 2022, the Company entered into certain share subscription agreement with Mr. Wong Hon Wai who is a “non-U.S. Persons” as defined in Regulation S of the Securities Act pursuant to which the Company agreed to issue and sell 5,000 2.50 6,000,000 2.50 12,500 ● On October 25, 2022, the Company entered into Regulation S share subscription agreements with eight investors, each of whom represented that it was a “non-U.S. Persons” as defined in Securities Act. On the same date, the Company entered into Regulation D share subscription agreements with two investors, each of whom represented that it was an “Accredited Investors” as defined in Regulation D of the Securities Act. Pursuant to the share subscription agreements, the Company agreed to issue and sell in aggregate, (i) 129,621 15,000 2.50 6,000,000 2.50 361,553 ● On February 20, 2023, the Company entered into Regulation S share subscription agreements with eleven investors, each of whom represented that it was a “non-U.S. Persons” as defined in Regulation S of the Securities Act. Pursuant to the share subscription agreements, the Company agreed to issue and sell in aggregate, (i) 57,783 2.50 6,000,000 2.50 144,443 ● On July 13, 2023, the Company entered into Regulation S share subscription agreements with 31 investors, each of whom represented that it was a “non-U.S. Persons” as defined in Regulation S of the Securities Act. Pursuant to the share subscription agreements, the Company agreed to issue and sell in aggregate, (i) 250,132 2.50 6,000,000 2.50 625,330 ● On September 7, 2023, the Company entered into Regulation S share subscription agreements with 71 investors, each of whom represented that it was a “non-U.S. Persons” as defined in Regulation S of the Securities Act. Pursuant to the share subscription agreements, the Company agreed to issue and sell in aggregate, 365,164 2.50 6,000,000 2.50 912,889 ● On November 21, 2023, the Company entered into a Regulation S share subscription agreement with Wong Chun Shoong who represented that he was a “non-U.S. Persons” as defined in Regulation S of the Securities Act. Pursuant to the share subscription agreement, the Company agreed to issue and sell in aggregate, 8,658 2.50 6,000,000 2.50 21,645 Reverse Stock Split On April 12, 2024, the Company’s board of directors (the “Board”) unanimously resolved to effect a reverse stock split of the Company’s common stock, par value $ 0.001 Split Adjustment; Treatment of Fractional Shares As a result of the 1:4 Reverse Stock Split 102,742,362 25,685,591 No fractional shares were issued in connection with the Reverse Stock Split. Fractional shares were rounded up to the nearest whole number Share Issuance On November 25, 2024, the Company issued, in aggregate, 679,516 2.5% On November 25, 2024, the Company issued, in aggregate, 815,419 3.0% Details of the Company’s subsidiaries: SUMMARY OF CONSOLIDATED SUBSIDIARIES Subsidiaries of EVOH Attributable interest EvoAir International Limited (British Virgin Islands) 100 % Subsidiary of EvoAir International Limited WKL Eco Earth Holdings Pte Ltd (Singapore) 100 % Subsidiaries of WKL Eco Earth Holdings Pte Ltd WKL Eco Earth Sdn Bhd (Malaysia) 100 % WKL Green Energy Sdn Bhd (Malaysia) 100 % EvoAir Manufacturing (M) Sdn Bhd (Malaysia) 67.5 % WKL EcoEarth Indochina Co Ltd (Cambodia) 55 % WKL Guanzhe Green Technology Guangzhou Co Ltd (China)* 62.5 % Subsidiary of EvoAir Manufacturing (M) Sdn Bhd Evo Air Marketing (M) Sdn Bhd (Malaysia) 100 % * Shareholding of WKL Guanzhe Green Technology Guangzhou Co Ltd (China) has increased from 55 62.5

CHANGE OF CONTROL

CHANGE OF CONTROL	3 Months Ended
	Nov. 30, 2024
Change Of Control
CHANGE OF CONTROL	NOTE 2 – CHANGE OF CONTROL Pursuant to the terms of a share transfer agreement dated December 20, 2021, Dr. Low, the then sole executive officer and director of the Company and the owner of 2,000,000 67.34% 100 2,000,000 67.34%

GOING CONCERN

GOING CONCERN	3 Months Ended
	Nov. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 3 – GOING CONCERN The Company’s financial statements as of November 30, 2024, is prepared using generally accepted accounting principles in the United States of America (“U.S. GAAP”) applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established a sustainable ongoing source of revenue sufficient to cover its operating costs and allow it to continue as a going concern. As of November 30, 2024, and August 31, 2024, the Company had an accumulated deficit of $ 43,957,258 and $ 39,401,857 respectively . The Company incurred net loss of $ 4,640,904 and $ 1,524,321 for the three months ended November 30, 2024, and November 30, 2023, respectively. The cash used in operating activities was $ 41,533 for the three months ended November 30, 2024, and $ 103,466 for the three months ended November 30, 2023, respectively. It was brought to the attention of the Management to assess going concern considering all facts and circumstances about the foreseeable future of the Company as well as its assets and liabilities on the basis that it will be able to realize and discharge them in the normal course of business. To address these challenges and ensure the Company’s long-term viability, Management has developed a strategic plan focused on the continued development and expansion of its HVAC business. Key initiatives include: ● Expansion of Product Offerings: Broadening the range of HVAC products to meet diverse market needs. ● Geographical Expansion: Penetrating new markets to drive revenue growth. ● Revenue Diversification: Expanding customer segments across retail, commercial, industrial, and project-based clients, as well as private label and licensing opportunities. ● Improved Profitability: Achieving economies of scale through operational efficiencies and growth. Additionally, the Company is actively pursuing plans to raise additional funding to support operations and business expansion. This includes preparations to uplist on the Nasdaq Capital Market, which is expected to enhance access to capital and further strengthen the Company’s financial position. The consolidated financials have been prepared assuming that the Company will continue as a going concern and accordingly financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Nov. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 4 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation and principles of consolidation: The accompanying consolidated financial statements have been prepared by the Company in accordance with 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% 62.5% 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 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 The Company operates on a fiscal yearly 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 revenue 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 ASC 220 “Comprehensive Income,” establishes standards for the reporting and display of comprehensive income and its components in the financial statements. As of November 30, 2024 2024 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. Credit Losses In June 2016, the FASB issued Accounting Standards Update (ASU) 2016-13, specifically Financial Instruments – Credit Losses (Topic 326), denoted as ASC 326. This regulatory framework supersedes the incurred loss methodology with the Current Expected Credit Loss (CECL) methodology. CECL necessitates the derivation of credit loss estimates for the remaining projected life of financial assets, encompassing historical data, prevailing conditions, and substantiated forecasts. Broadly applicable to financial assets assessed at amortized cost, including trade receivables, loan receivables, and held-to-maturity debt securities, CECL also extends its purview to certain off-balance sheet credit exposures, such as unfunded commitments to extend credit. In adherence to this methodology, financial assets measured at amortized cost are to be presented on financial statements at the net amount anticipated to be collected, incorporating an allowance for credit losses as a means of accounting for the estimated credit losses. The Company adopted ASU 2016-13 on September 1, 2023, using the modified retrospective method. See below allowance for credit losses for more information. Accounts Receivable and Allowance for Credit Losses Accounts receivable are recorded at the net value of the face amount less any allowance for expected credit loss. The allowance for expected credit loss is the Company’s best estimate of the amount of probable credit losses in our existing accounts receivable. An allowance for credit losses 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 expected credit loss 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 November 30, 2024 and August 31, 2024, our accounts receivable amounted to $ 77,585 62,914 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 inventories at the lower of cost or net realizable value. We determine the costs 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 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 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 Office equipment 5 Vehicles 5 Furniture and equipment 10 Renovation 10 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 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 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 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 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 $ 10,012 9,293 20,643 . Deferred Offering Costs The Company follows the requirements of the FASB ASC 340-10-S99-1 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A — “Expenses of Offering”. Deferred offering costs consist of underwriting, legal and other expenses incurred through the balance sheet date that are directly related to the intended initial public offering (“IPO”). Deferred offering costs will be charged to shareholders’ equity netted against the proceeds upon the completion of the IPO. Should the IPO prove to be unsuccessful, these deferred costs, as well as additional expenses to be incurred, will be charged to operations. As of November 30, 2024, and August 31, 2024, the Company deferred $ 3,167,640 449,576 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 November 30, 2024 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 the 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 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 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 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 November 30, 2024 Recently Issued Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Improvement to Reportable Segment Disclosures. This ASU aims to improve segment disclosures through enhanced disclosures about significant segment expenses. The standard requires disclosure of significant expense categories and amounts for such expenses, including those segment expenses that are regularly provided to the chief operating decision maker, easily computable from information that is regularly provided, or significant expenses that are expressed in a form other than actual amounts. This standard will be effective for the Company in Fiscal Year 2025 and is required to be applied retrospectively to all prior periods presented in the financial statements. The Company is currently evaluating the impact of the additional disclosure requirements on the Company’s consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures, a final standard on improvements to income tax disclosures which applies to all entities subject to income taxes. The standard requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The standard is intended to benefit investors by providing more detailed income tax disclosures that would be useful in making capital allocation decisions. This standard will be effective for the Company in Fiscal Year 2026 and should be applied prospectively. The Company is currently evaluating the impact of the additional disclosure requirements on the Company’s consolidated financial statements. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by Management to have a material impact on the Company’s present or future financial statements.

INVENTORIES

INVENTORIES	3 Months Ended
	Nov. 30, 2024
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 5 INVENTORIES Inventories consist of the following: SCHEDULE OF INVENTORIES November 30, 2024 August 31, 2024 Finished goods $ 259,919 $ 334,917 Raw materials and supplies 149,266 125,130 Total $ 409,185 $ 460,047

DEPOSIT, PREPAYMENTS AND OTHER

DEPOSIT, PREPAYMENTS AND OTHER RECEIVABLES	3 Months Ended
	Nov. 30, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
DEPOSIT, PREPAYMENTS AND OTHER RECEIVABLES	NOTE 6 DEPOSIT, PREPAYMENTS AND OTHER RECEIVABLES Deposit, prepayments, and other receivables consists of the following: SCHEDULE OF DEPOSIT PREPAYMENTS AND OTHER RECEIVABLES November 30, 2024 August 31, 2024 Deposits and Prepayments $ 16,925 $ 33,406 Other receivables (Advances to suppliers) 83,707 81,400 Total $ 100,632 $ 114,806

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET	3 Months Ended
	Nov. 30, 2024
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, NET	NOTE 7 PROPERTY, PLANT AND EQUIPMENT, NET Property, plant, and equipment consist of the following: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT November 30, 2024 August 31, 2024 Plant and machineries $ 587,273 $ 601,405 Office equipment 59,836 61,143 Vehicles 80,905 83,239 Furniture and equipment 23,265 23,936 Renovation 118,288 121,700 Property, plant and equipment gross 869,567 891,423 Less: Accumulated depreciation (562,811 ) (533,645 ) Property, plant and equipment, net $ 306,756 $ 357,778 Depreciation expense for the three months ended November 30, 2024, was $ 29,166 three months ended 95,369

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Nov. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 8 – INTANGIBLE ASSETS The below table summarizes the identifiable intangible assets as of November 30, 2024, and August 31, 2023: SUMMARY OF INTANGIBLE ASSETS November 30, 2024 August 31, 2024 Technology 1- Portable Air Cooler $ 27,438,763 $ 27,438,763 Technology 2- Condensing Unit 55,709,004 55,709,004 Finite- lived intangible assets, gross 83,147,767 83,147,767 Less: Technology-related intangible asset impairment (20,580,040 ) (20,580,040 ) Adjusted carrying amount 62,567,727 62,567,727 Less: Accumulated amortization (11,988,788 ) (11,086,369 ) Intangible assets, net $ 50,578,939 $ 51,481,358 Amortization expenses for intangible assets for the three months ended November 30, 2024 was $ 902,419 was 1,039,347

ACCOUNTS PAYABLE, ACCRUALS, AND

ACCOUNTS PAYABLE, ACCRUALS, AND OTHER PAYABLES	3 Months Ended
	Nov. 30, 2024
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE, ACCRUALS, AND OTHER PAYABLES	NOTE 9 ACCOUNTS PAYABLE, ACCRUALS, AND OTHER PAYABLES Accounts payable, accruals, and other payables consist of the following: SCHEDULE OF ACCOUNTS PAYABLES ACCRUALS AND OTHER PAYABLE November 30, 2024 August 31, 2024 Accounts payable $ 113,521 $ 154,854 Accruals 112,995 113,046 Other payables 158,077 95,831 Total $ 384,593 $ 363,731 As of November 30, 2024, accruals and other payables primarily consist of professional fees and staff claims.

AMOUNTS DUE TO SHAREHOLDERS

AMOUNTS DUE TO SHAREHOLDERS	3 Months Ended
	Nov. 30, 2024
Related Party Transactions [Abstract]
AMOUNTS DUE TO SHAREHOLDERS	NOTE 10 AMOUNTS DUE TO SHAREHOLDERS Amounts due to shareholders are unsecured, with interest of 3% per annum and tenure of 6 months, or mutually between the parties 1,528,155 1,202,692

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	3 Months Ended
	Nov. 30, 2024
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 11 STOCKHOLDERS’ EQUITY On December 16, 2021, the Company increased the authorized common stock from 75,000,000 0.001 1,000,000,000 0.001 During the three months period ended November 30, 2023, the Company issued 373,822 2.50 934,534 During the three months period ended November 30, 2023, the Company issued in aggregate, 52,107 On November 21, 2023, the Company issued, in aggregate, 5,500 On April 12, 2024, the Company’s board of directors unanimously resolved to effect a reverse stock split of the Company’s common stock, par value $ 0.001 On November 25, 2024, the Company issued, in aggregate, 679,516 2.5% On November 25, 2024, the Company issued, in aggregate, 815,419 3.0% As a result of the 1:4 Reverse Stock Split, each 4 pre-split 27,180,631 25,685,591

INCOME TAXES

INCOME TAXES	3 Months Ended
	Nov. 30, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 12 INCOME TAXES The Company’s operating subsidiaries are governed by the Income Tax Law (defined hereunder), which concerns Foreign Investment Enterprises and Foreign Enterprises and various local income tax laws (“Income Tax Laws”). We routinely undergo examinations in the jurisdictions in which we operate. The Company has operations in Singapore, Malaysia, Cambodia, BVI, and China that are subject to taxes in the jurisdictions in which they operate, as follows: Singapore WKL Eco Earth Holdings is incorporated in Singapore, and under the current tax laws of Singapore, its standard corporate income tax rate is 17% Malaysia WKL Eco Earth, WKL Green Energy and Evoair Manufacturing (including its 100% 24% Cambodia WKL EcoEarth Indochina is incorporated in Cambodia, and under the current tax laws of Cambodia, its standard corporate tax rate is 20% BVI EvoAir International is incorporated in BVI, and a BVI Business Company is exempt from the BVI income tax. China WKL Guanzhe is incorporated in China. Under the current tax law in the PRC, WKL Guanzhe is subject to the enterprise income tax rate of 25% Due to the Company’s net loss position, there was no provision for income taxes recorded. As a result of the Company’s losses to date, there exists doubt as to the ultimate realization of the deferred tax assets. Accordingly, a valuation allowance equal to the total deferred tax assets has been recorded. Reconciliation between the statutory tax rate to income before income taxes and the actual provision for income taxes is as follows: SCHEDULE OF RECONCILIATION BETWEEN THE STATUTORY TAX RATE AND THE ACTUAL PROVISION 2024 2023 Three Months Ended November 30, 2024 2023 US Statutory rate 21 % 21 % Effect of reconciling items for tax purposes (21 )% (21 )% Effective income tax rate - % - % The components of net deferred tax assets are as follows: SCHEDULE OF COMPONENTS OF NET DEFERRED TAX ASSETS November 30, 2024 August 31, 2024 Net operating loss carry-forward $ 44,000,000 $ 39,400,000 Less: valuation allowance (44,000,000 ) (39,400,000 ) Net deferred tax asset - - The Company had net operating loss carry forwards for tax purposes of approximately $ 44,000,000 November 30, 2024, and approximately $ 39,400,000 on

ROU ASSET AND LEASES

ROU ASSET AND LEASES	3 Months Ended
	Nov. 30, 2024
Rou Asset And Leases
ROU ASSET AND LEASES	NOTE 13 ROU ASSET AND LEASES A lease is defined as a contract that conveys the right to control the use of identifiable tangible property for a period of time in exchange for consideration. The Company adopted ASC Topic 842 which primarily affected the accounting treatment for operating lease agreements in which the Company is the lessee including the Company’s leases of office and factory. The Company elected to not recognize ROU assets and lease liabilities arising from short-term leases with initial lease terms of twelve months or less (deemed immaterial) on the accompanying consolidated balance sheets. ROU assets include any prepaid lease payments and exclude any lease incentives and initial direct costs incurred. Lease expense for minimum lease payments is recognized on the effective interest, the effective amortization on the lease liability. The lease terms may include options to extend or terminate the lease if it is reasonably certain that the Company will exercise that option. When measuring lease liabilities for leases that were classified as operating leases, the Company discounted lease payments using its estimated incremental borrowing rate of 10% On March 28, 2023, the Company entered into a lease termination agreement to its Cambodia office lease at #65, 1st, 2nd and 3rd Floor, Street 123, Sangkat Toul Tumpong I, Khan Chamkarman, Phnom Penh, Cambodia (the “Lease Termination”). The Lease Termination terminated the Company’s rights and obligations with respect to the leased premises on April 15, 2023. As such, the ROU assets and operating lease liabilities were remeasured, and the Company recorded a gain of $ 14,890 The following is a summary of ROU asset and operating lease liabilities: SUMMARY OF ROU ASSET AND OPERATING LEASE LIABILITIES November 30, 2024 August 31, 2024 Assets: ROU asset $ 172,672 $ 199,647 Liabilities: Current: Operating lease liabilities current $ 100,478 $ 99,445 Non-current Operating lease liabilities non current 79,672 108,891 Total lease liabilities $ 180,150 $ 208,336 As of November 30, 2024, remaining maturities of lease liabilities were as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES Operating lease 2025 $ 100,478 2026 62,873 2027 16,799 2028 - 2029 and thereafter - Total $ 180,150

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Nov. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 14 COMMITMENTS AND CONTINGENCIES In the normal course of business, we are subject to the effects of certain contractual stipulations, events, transactions, and laws and regulations that may, at times, require the recognition of liabilities. We establish estimated liabilities when the associated costs related to uncertainties or guarantees become probable and can be reasonably estimated. For the period ended November 30, 2024, no material changes have occurred in our estimated liabilities from those disclosed in the Commitments and Contingencies of the Notes to condensed consolidated financial statements in our Form 10-K.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Nov. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 15 SUBSEQUENT EVENTS In accordance with FASB ASC 855-10 Subsequent Events, the Company has analyzed its operations subsequent to November 30, 2024, to the date these condensed consolidated financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these condensed

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Nov. 30, 2024
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 the Company in accordance with 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% 62.5% 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 yearly
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 revenue 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 November 30, 2024 2024
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.
Credit Losses	Credit Losses In June 2016, the FASB issued Accounting Standards Update (ASU) 2016-13, specifically Financial Instruments – Credit Losses (Topic 326), denoted as ASC 326. This regulatory framework supersedes the incurred loss methodology with the Current Expected Credit Loss (CECL) methodology. CECL necessitates the derivation of credit loss estimates for the remaining projected life of financial assets, encompassing historical data, prevailing conditions, and substantiated forecasts. Broadly applicable to financial assets assessed at amortized cost, including trade receivables, loan receivables, and held-to-maturity debt securities, CECL also extends its purview to certain off-balance sheet credit exposures, such as unfunded commitments to extend credit. In adherence to this methodology, financial assets measured at amortized cost are to be presented on financial statements at the net amount anticipated to be collected, incorporating an allowance for credit losses as a means of accounting for the estimated credit losses. The Company adopted ASU 2016-13 on September 1, 2023, using the modified retrospective method. See below allowance for credit losses for more information.
Accounts Receivable and Allowance for Credit Losses	Accounts Receivable and Allowance for Credit Losses Accounts receivable are recorded at the net value of the face amount less any allowance for expected credit loss. The allowance for expected credit loss is the Company’s best estimate of the amount of probable credit losses in our existing accounts receivable. An allowance for credit losses 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 expected credit loss 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 November 30, 2024 and August 31, 2024, our accounts receivable amounted to $ 77,585 62,914
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 inventories at the lower of cost or net realizable value. We determine the costs 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 Office equipment 5 Vehicles 5 Furniture and equipment 10 Renovation 10 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 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 $ 10,012 9,293 20,643 .
Deferred Offering Costs	Deferred Offering Costs The Company follows the requirements of the FASB ASC 340-10-S99-1 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A — “Expenses of Offering”. Deferred offering costs consist of underwriting, legal and other expenses incurred through the balance sheet date that are directly related to the intended initial public offering (“IPO”). Deferred offering costs will be charged to shareholders’ equity netted against the proceeds upon the completion of the IPO. Should the IPO prove to be unsuccessful, these deferred costs, as well as additional expenses to be incurred, will be charged to operations. As of November 30, 2024, and August 31, 2024, the Company deferred $ 3,167,640 449,576
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 November 30, 2024 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 the 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 November 30, 2024
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Improvement to Reportable Segment Disclosures. This ASU aims to improve segment disclosures through enhanced disclosures about significant segment expenses. The standard requires disclosure of significant expense categories and amounts for such expenses, including those segment expenses that are regularly provided to the chief operating decision maker, easily computable from information that is regularly provided, or significant expenses that are expressed in a form other than actual amounts. This standard will be effective for the Company in Fiscal Year 2025 and is required to be applied retrospectively to all prior periods presented in the financial statements. The Company is currently evaluating the impact of the additional disclosure requirements on the Company’s consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures, a final standard on improvements to income tax disclosures which applies to all entities subject to income taxes. The standard requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The standard is intended to benefit investors by providing more detailed income tax disclosures that would be useful in making capital allocation decisions. This standard will be effective for the Company in Fiscal Year 2026 and should be applied prospectively. The Company is currently evaluating the impact of the additional disclosure requirements on the Company’s consolidated financial statements. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by Management to have a material impact on the Company’s present or future financial statements.

ORGANIZATION AND BUSINESS OPE_2

ORGANIZATION AND BUSINESS OPERATIONS (Tables)	3 Months Ended
	Nov. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUMMARY OF CONSOLIDATED SUBSIDIARIES	SUMMARY OF CONSOLIDATED SUBSIDIARIES Subsidiaries of EVOH Attributable interest EvoAir International Limited (British Virgin Islands) 100 % Subsidiary of EvoAir International Limited WKL Eco Earth Holdings Pte Ltd (Singapore) 100 % Subsidiaries of WKL Eco Earth Holdings Pte Ltd WKL Eco Earth Sdn Bhd (Malaysia) 100 % WKL Green Energy Sdn Bhd (Malaysia) 100 % EvoAir Manufacturing (M) Sdn Bhd (Malaysia) 67.5 % WKL EcoEarth Indochina Co Ltd (Cambodia) 55 % WKL Guanzhe Green Technology Guangzhou Co Ltd (China)* 62.5 % Subsidiary of EvoAir Manufacturing (M) Sdn Bhd Evo Air Marketing (M) Sdn Bhd (Malaysia) 100 %

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Nov. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF ESTIMATED USEFUL LIVES OF ASSETS	SUMMARY OF ESTIMATED USEFUL LIVES OF ASSETS Useful lives Plant and machineries 5 Office equipment 5 Vehicles 5 Furniture and equipment 10 Renovation 10

INVENTORIES (Tables)

INVENTORIES (Tables)	3 Months Ended
	Nov. 30, 2024
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORIES	Inventories consist of the following: SCHEDULE OF INVENTORIES November 30, 2024 August 31, 2024 Finished goods $ 259,919 $ 334,917 Raw materials and supplies 149,266 125,130 Total $ 409,185 $ 460,047

DEPOSIT, PREPAYMENTS AND OTHE_2

DEPOSIT, PREPAYMENTS AND OTHER RECEIVABLES (Tables)	3 Months Ended
	Nov. 30, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
SCHEDULE OF DEPOSIT PREPAYMENTS AND OTHER RECEIVABLES	Deposit, prepayments, and other receivables consists of the following: SCHEDULE OF DEPOSIT PREPAYMENTS AND OTHER RECEIVABLES November 30, 2024 August 31, 2024 Deposits and Prepayments $ 16,925 $ 33,406 Other receivables (Advances to suppliers) 83,707 81,400 Total $ 100,632 $ 114,806

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	3 Months Ended
	Nov. 30, 2024
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT	Property, plant, and equipment consist of the following: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT November 30, 2024 August 31, 2024 Plant and machineries $ 587,273 $ 601,405 Office equipment 59,836 61,143 Vehicles 80,905 83,239 Furniture and equipment 23,265 23,936 Renovation 118,288 121,700 Property, plant and equipment gross 869,567 891,423 Less: Accumulated depreciation (562,811 ) (533,645 ) Property, plant and equipment, net $ 306,756 $ 357,778

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Nov. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
SUMMARY OF INTANGIBLE ASSETS	The below table summarizes the identifiable intangible assets as of November 30, 2024, and August 31, 2023: SUMMARY OF INTANGIBLE ASSETS November 30, 2024 August 31, 2024 Technology 1- Portable Air Cooler $ 27,438,763 $ 27,438,763 Technology 2- Condensing Unit 55,709,004 55,709,004 Finite- lived intangible assets, gross 83,147,767 83,147,767 Less: Technology-related intangible asset impairment (20,580,040 ) (20,580,040 ) Adjusted carrying amount 62,567,727 62,567,727 Less: Accumulated amortization (11,988,788 ) (11,086,369 ) Intangible assets, net $ 50,578,939 $ 51,481,358

ACCOUNTS PAYABLE, ACCRUALS, A_2

ACCOUNTS PAYABLE, ACCRUALS, AND OTHER PAYABLES (Tables)	3 Months Ended
	Nov. 30, 2024
Payables and Accruals [Abstract]
SCHEDULE OF ACCOUNTS PAYABLES ACCRUALS AND OTHER PAYABLE	Accounts payable, accruals, and other payables consist of the following: SCHEDULE OF ACCOUNTS PAYABLES ACCRUALS AND OTHER PAYABLE November 30, 2024 August 31, 2024 Accounts payable $ 113,521 $ 154,854 Accruals 112,995 113,046 Other payables 158,077 95,831 Total $ 384,593 $ 363,731

INCOME TAXES (Tables)

INCOME TAXES (Tables)	3 Months Ended
	Nov. 30, 2024
Income Tax Disclosure [Abstract]
SCHEDULE OF RECONCILIATION BETWEEN THE STATUTORY TAX RATE AND THE ACTUAL PROVISION	Reconciliation between the statutory tax rate to income before income taxes and the actual provision for income taxes is as follows: SCHEDULE OF RECONCILIATION BETWEEN THE STATUTORY TAX RATE AND THE ACTUAL PROVISION 2024 2023 Three Months Ended November 30, 2024 2023 US Statutory rate 21 % 21 % Effect of reconciling items for tax purposes (21 )% (21 )% Effective income tax rate - % - %
SCHEDULE OF COMPONENTS OF NET DEFERRED TAX ASSETS	The components of net deferred tax assets are as follows: SCHEDULE OF COMPONENTS OF NET DEFERRED TAX ASSETS November 30, 2024 August 31, 2024 Net operating loss carry-forward $ 44,000,000 $ 39,400,000 Less: valuation allowance (44,000,000 ) (39,400,000 ) Net deferred tax asset - -

ROU ASSET AND LEASES (Tables)

ROU ASSET AND LEASES (Tables)	3 Months Ended
	Nov. 30, 2024
Rou Asset And Leases
SUMMARY OF ROU ASSET AND OPERATING LEASE LIABILITIES	The following is a summary of ROU asset and operating lease liabilities: SUMMARY OF ROU ASSET AND OPERATING LEASE LIABILITIES November 30, 2024 August 31, 2024 Assets: ROU asset $ 172,672 $ 199,647 Liabilities: Current: Operating lease liabilities current $ 100,478 $ 99,445 Non-current Operating lease liabilities non current 79,672 108,891 Total lease liabilities $ 180,150 $ 208,336
SCHEDULE OF MATURITIES OF LEASE LIABILITIES	As of November 30, 2024, remaining maturities of lease liabilities were as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES Operating lease 2025 $ 100,478 2026 62,873 2027 16,799 2028 - 2029 and thereafter - Total $ 180,150

SUMMARY OF CONSOLIDATED SUBSIDI

SUMMARY OF CONSOLIDATED SUBSIDIARIES (Details)	Nov. 30, 2024
EvoAir International Limited (British Virgin Islands) [Member]
Ownership percentage	100%
WKL Eco Earth Holdings Pte Ltd (Singapore) [Member] | EvoAir International Limited [Member]
Ownership percentage	100%
WKL Eco Earth Sdn Bhd (Malaysia) [Member] | WKL Eco Earth Holdings Pte Ltd [Member]
Ownership percentage	100%
WKL Green Energy Sdn Bhd (Malaysia) [Member] | WKL Eco Earth Holdings Pte Ltd [Member]
Ownership percentage	100%
EvoAir Manufacturing (M) Sdn Bhd (Malaysia) [Member] | WKL Eco Earth Holdings Pte Ltd [Member]
Ownership percentage	67.50%
WKL EcoEarth Indochina Co Ltd (Cambodia) [Member] | WKL Eco Earth Holdings Pte Ltd [Member]
Ownership percentage	55%
WKL Guanzhe Green Technology Guangzhou Co Ltd (China) [Member] | WKL Eco Earth Holdings Pte Ltd [Member]
Ownership percentage	62.50%	[1]
Evo Air Marketing (M) Sdn Bhd (Malaysia) [Member] | EvoAir Manufacturing (M) Sdn Bhd [Member]
Ownership percentage	100%
[1]Shareholding of WKL Guanzhe Green Technology Guangzhou Co Ltd (China) has increased from 55 62.5

SUMMARY OF CONSOLIDATED SUBSI_2

SUMMARY OF CONSOLIDATED SUBSIDIARIES (Details) (Parenthetical) - WKL Guanzhe Green Technology Guangzhou Co Ltd (China) [Member]	Aug. 14, 2024
Minimum [Member]
Shareholding percentage	55%
Maximum [Member]
Shareholding percentage	62.50%

ORGANIZATION AND BUSINESS OPE_3

ORGANIZATION AND BUSINESS OPERATIONS (Details Narrative) - USD ($)

3 Months Ended

Nov. 25, 2024

Sep. 11, 2024

Sep. 09, 2024

Nov. 21, 2023

Sep. 07, 2023

Jul. 13, 2023

Feb. 20, 2023

Oct. 25, 2022

Jun. 03, 2022

Feb. 15, 2022

Dec. 20, 2021

Nov. 30, 2024

Nov. 30, 2023

Aug. 31, 2024

Apr. 12, 2024

Dec. 16, 2021

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Common stock, par value

$ 0.001

$ 0.001

$ 0.001

Common stock, shares issued

25,685,591

101,779,323

27,180,631

25,685,591

Common stock, shares outstanding

101,779,323

27,180,631

25,685,591

Reverse stock split description

1-for-4 share

1:4 Reverse Stock Split

1:4 Reverse Stock Split, each 4 pre-split

Consulting Services [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of shares

815,419

Percentage of consideration for services

3%

Ms. Ang Lee Kim Jane [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of shares

74,074

Purchase price

$ 2.50

Gross proceeds

$ 185,185

Ms. Ang Lee Kim Jane [Member] | Maximum [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of shares

6,000,000

Mr. Wong Hon Wai [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of shares

5,000

Purchase price

$ 2.50

Gross proceeds

$ 12,500

Mr. Wong Hon Wai [Member] | Maximum [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of shares

6,000,000

Regulation S Investors [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of shares

8,658

365,164

250,132

57,783

Purchase price

$ 2.50

$ 2.50

$ 2.50

$ 2.50

Eleven Investors [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Purchase price

$ 2.50

Gross proceeds

$ 144,443

Eleven Investors [Member] | Maximum [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of shares

6,000,000

31 Investors [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Purchase price

$ 2.50

Gross proceeds

$ 625,330

31 Investors [Member] | Maximum [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of shares

6,000,000

71 Investors [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Purchase price

$ 2.50

Gross proceeds

$ 912,889

71 Investors [Member] | Maximum [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of shares

6,000,000

Wong Chun Shoong [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Purchase price

$ 2.50

Gross proceeds

$ 21,645

Wong Chun Shoong [Member] | Maximum [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of shares

6,000,000

Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Shares service issued

[1]

14,402

Common stock, shares issued

102,742,362

Issuance of shares

[1]

93,455

Investor [Member] | Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of shares

52,107

Artisan Creative Studio [Member] | Common Stock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Shares service issued

5,500

Allotment Transactions [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Common stock, shares issued

98,809,323

Round 2 Stockholders Offerings [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of shares

6,000,000

Purchase price

$ 2.50

IPO [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of shares

679,516

Percentage of consideration for services

2.50%

WKL Global Limited [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Ownership percentage

67.34%

Shares service issued

2,000,000

Share Transfer Agreement [Member] | Low Wai Koon [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Restricted stock award shares

2,000,000

Ownership percentage

67.34%

Sale of stock price per share

$ 100

Securities Purchase Agreement [Member] | Low Wai Koon [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Restricted stock award shares

2,000,000

Common stock, par value

$ 0.001

Ownership percentage

67.34%

Sale of stock price per share

$ 100

Share Exchange Agreement [Member] | Chan Kok Wei [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Ownership percentage

0.02%

Issuance of shares

24,000

Share Exchange Agreement [Member] | Chan Kok Wei [Member] | WKL Global Limited [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Ownership percentage

50%

Share Exchange Agreement [Member] | Ong Bee Chen [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Ownership percentage

0.01%

Issuance of shares

6,000

Share Exchange Agreement [Member] | Ong Bee Chen [Member] | WKL Global Limited [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Ownership percentage

50%

Share Exchange Agreement One [Member] | WKL Eco Earth Holdings[Member] | WKL Global Limited [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Ownership percentage

0.05%

Issuance of shares

49,320

Share Exchange Agreement One [Member] | WKL Eco Earth Holdings[Member] | Allegro Investment Limited [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Ownership percentage

0.009%

Issuance of shares

8,280

Share Exchange Agreement One [Member] | WKL Eco Earth Holdings[Member] | WKLEE Sellers [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Ownership percentage

0.014%

Issuance of shares

14,400

Investment Exchange Agreement [Member] | Evo Air Group [Member] | Tan Soon Hock [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Ownership percentage

6.91%

Issuance of shares

7,037,762

Investment Exchange Agreement [Member] | Evo Air Group [Member] | Ivan Oh Joon Wern [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Ownership percentage

2.48%

Issuance of shares

2,520,000

Investment Exchange Agreement [Member] | Evo Air Group [Member] | Relevant Interest Holders [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Ownership percentage

5.90%

Issuance of shares

6,001,794

IP Assignment [Member] | WKL Eco Earth Holdings[Member] | WKL Global Limited [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Ownership percentage

62.25%

Issuance of shares

63,362,756

IP Assignment [Member] | WKL Eco Earth Holdings[Member] | Allegro Investment Limited [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Ownership percentage

14.05%

Issuance of shares

14,297,259

IP Assignment [Member] | WKL Edo Earth Holdindings [Member] | Certain Nominees [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Ownership percentage

5.39%

Issuance of shares

5,487,752

Share Subscription Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Purchase price

$ 2.50

Gross proceeds

$ 361,553

Share Subscription Agreement [Member] | Maximum [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of shares

6,000,000

Share Subscription Agreement [Member] | Regulation S Investors [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of shares

129,621

Purchase price

$ 2.50

Share Subscription Agreement [Member] | Regulation D Investors [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Issuance of shares

15,000

Purchase price

$ 2.50

EvoAir International Limited [Member] | Share Transfer Agreement [Member]

Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]

Consideration price

$ 100

[1] Retroactively restated to reflect 1-for-4 share consolidation effective on September 11, 2024

CHANGE OF CONTROL (Details Narr

CHANGE OF CONTROL (Details Narrative)	Dec. 20, 2021 $ / shares shares
WKL Global Limited [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Ownership percentage	67.34%
Shares issued for services	2,000,000
Share Transfer Agreement [Member] | Low Wai Koon [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares restricted	2,000,000
Ownership percentage	67.34%
Sale of stock price per share | $ / shares	$ 100

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended
	Nov. 30, 2024	Nov. 30, 2023	Aug. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Retained Earnings (Accumulated Deficit)	$ 43,957,258		$ 39,401,857
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	4,640,904	$ 1,524,321
Net Cash Provided by (Used in) Operating Activities	$ 41,533	$ 103,466

SUMMARY OF ESTIMATED USEFUL LIV

SUMMARY OF ESTIMATED USEFUL LIVES OF ASSETS (Details)	Nov. 30, 2024
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years
Renovation [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	10 years

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Nov. 30, 2024	Aug. 31, 2024
Property, Plant and Equipment [Line Items]
Accounts receivable	$ 77,585	$ 62,914
Deferred revenue	20,643	10,012
Revenue	9,293
Deferred offering costs	$ 3,167,640	$ 449,576
Trademarks [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years
Property, Plant and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years
Property, Plant and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life	10 years
EvoAir Manufacturing (M) Sdn Bhd [Member]
Property, Plant and Equipment [Line Items]
Ownership percentage	67.50%
EvoAir Marketing Sdn Bhd [Member]
Property, Plant and Equipment [Line Items]
Ownership percentage	100%
WKL EcoEarth Indochina Co Ltd [Member]
Property, Plant and Equipment [Line Items]
Ownership percentage	55%
WKL Guanzhe Green Technology Guangzhou Co Ltd [Member]
Property, Plant and Equipment [Line Items]
Ownership percentage	62.50%

SCHEDULE OF INVENTORIES (Detail

SCHEDULE OF INVENTORIES (Details) - USD ($)	Nov. 30, 2024	Aug. 31, 2024
Inventory Disclosure [Abstract]
Finished goods	$ 259,919	$ 334,917
Raw materials and supplies	149,266	125,130
Total	$ 409,185	$ 460,047

SCHEDULE OF DEPOSIT PREPAYMENTS

SCHEDULE OF DEPOSIT PREPAYMENTS AND OTHER RECEIVABLES (Details) - USD ($)	Nov. 30, 2024	Aug. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deposits and Prepayments	$ 16,925	$ 33,406
Other receivables (Advances to suppliers)	83,707	81,400
Total	$ 100,632	$ 114,806

SCHEDULE OF PROPERTY, PLANT AND

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)	Nov. 30, 2024	Aug. 31, 2024
Property, Plant and Equipment [Line Items]
Property, plant and equipment gross	$ 869,567	$ 891,423
Less: Accumulated depreciation	(562,811)	(533,645)
Property, plant and equipment, net	306,756	357,778
Property, Plant and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment gross	587,273	601,405
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment gross	59,836	61,143
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment gross	80,905	83,239
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment gross	23,265	23,936
Renovation [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment gross	$ 118,288	$ 121,700

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT, NET (Details Narrative) - USD ($)	3 Months Ended
	Nov. 30, 2024	Nov. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation	$ 29,166	$ 95,369

SUMMARY OF INTANGIBLE ASSETS (D

SUMMARY OF INTANGIBLE ASSETS (Details) - USD ($)	Nov. 30, 2024	Aug. 31, 2024
Finite-Lived Intangible Assets [Line Items]
Finite- lived intangible assets, gross	$ 83,147,767	$ 83,147,767
Less: Technology-related intangible asset impairment	(20,580,040)	(20,580,040)
Adjusted carrying amount	62,567,727	62,567,727
Less: Accumulated amortization	(11,988,788)	(11,086,369)
Intangible assets, net	50,578,939	51,481,358
Portable Air Cooler [Member]
Finite-Lived Intangible Assets [Line Items]
Finite- lived intangible assets, gross	27,438,763	27,438,763
Condensing Unit [Member]
Finite-Lived Intangible Assets [Line Items]
Finite- lived intangible assets, gross	$ 55,709,004	$ 55,709,004

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended
	Nov. 30, 2024	Nov. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 902,419	$ 1,039,347

SCHEDULE OF ACCOUNTS PAYABLES A

SCHEDULE OF ACCOUNTS PAYABLES ACCRUALS AND OTHER PAYABLE (Details) - USD ($)	Nov. 30, 2024	Aug. 31, 2024
Payables and Accruals [Abstract]
Accounts payable	$ 113,521	$ 154,854
Accruals	112,995	113,046
Other payables	158,077	95,831
Total	$ 384,593	$ 363,731

AMOUNTS DUE TO SHAREHOLDERS (De

AMOUNTS DUE TO SHAREHOLDERS (Details Narrative) - USD ($)	3 Months Ended
	Nov. 30, 2024	Aug. 31, 2024
Related Party Transactions [Abstract]
Amount due to shareholders	Amounts due to shareholders are unsecured, with interest of 3% per annum and tenure of 6 months, or mutually between the parties
Due to related parties	$ 1,528,155	$ 1,202,692

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)

3 Months Ended

12 Months Ended

Nov. 25, 2024

Sep. 11, 2024

Sep. 09, 2024

Nov. 21, 2023

Nov. 30, 2024

Nov. 30, 2023

Aug. 31, 2023

Aug. 31, 2024

Apr. 12, 2024

Dec. 20, 2021

Dec. 16, 2021

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common stock, shares authorized

250,000,000

75,000,000

Common stock, par value

$ 0.001

$ 0.001

$ 0.001

Reverse stock split description

1-for-4 share

1:4 Reverse Stock Split

1:4 Reverse Stock Split, each 4 pre-split

Common stock, shares issued

25,685,591

27,180,631

25,685,591

101,779,323

Common stock, shares outstanding

27,180,631

25,685,591

101,779,323

Consulting Services [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Issuance of shares

815,419

Percentage of consideration for services

3%

Fifteen Referral Agents [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Issuance of shares

52,107

Two Individuals [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Issuance of common stock for service, shares

5,500

IPO [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Issuance of shares

679,516

Percentage of consideration for services

2.50%

Common Stock [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Common stock, shares authorized

1,000,000,000

Issuance of shares

[1]

93,455

Issuance of common stock for service, shares

[1]

14,402

Common stock, shares issued

102,742,362

Common Stock [Member] | Series of Offerings [Member]

Accumulated Other Comprehensive Income (Loss) [Line Items]

Issuance of shares

373,822

Shares issued price per share

$ 2.50

Gross proceeds from common stock

$ 934,534

[1] Retroactively restated to reflect 1-for-4 share consolidation effective on September 11, 2024

SCHEDULE OF RECONCILIATION BETW

SCHEDULE OF RECONCILIATION BETWEEN THE STATUTORY TAX RATE AND THE ACTUAL PROVISION (Details)	3 Months Ended
	Nov. 30, 2024	Nov. 30, 2023
Income Tax Disclosure [Abstract]
US Statutory rate	21%	21%
Effect of reconciling items for tax purposes	(21.00%)	(21.00%)
Effective income tax rate

SCHEDULE OF COMPONENTS OF NET D

SCHEDULE OF COMPONENTS OF NET DEFERRED TAX ASSETS (Details) - USD ($)	Nov. 30, 2024	Aug. 31, 2024
Income Tax Disclosure [Abstract]
Net operating loss carry-forward	$ 44,000,000	$ 39,400,000
Less: valuation allowance	(44,000,000)	(39,400,000)
Net deferred tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended
	Nov. 30, 2024	Nov. 30, 2023	Aug. 31, 2024
Income tax rate percentage	21%	21%
Operating Loss Carryforwards	$ 44,000,000		$ 39,400,000
SINGAPORE
Income tax rate percentage	17%
MALAYSIA
Income tax rate percentage	24%
MALAYSIA | Evo Air Marketing (M) Sdn Bhd (Malaysia) [Member]
Equity method investment, ownership percentage	100%
CAMBODIA
Income tax rate percentage	20%
CHINA | WKL Guanzhe Green Technology Guangzhou Co Ltd (China) [Member]
Income tax rate percentage	25%

SUMMARY OF ROU ASSET AND OPERAT

SUMMARY OF ROU ASSET AND OPERATING LEASE LIABILITIES (Details) - USD ($)	Nov. 30, 2024	Aug. 31, 2024
Assets:
ROU asset	$ 172,672	$ 199,647
Liabilities:
Operating lease liabilities current	100,478	99,445
Operating lease liabilities non current	79,672	108,891
Total lease liabilities	$ 180,150	$ 208,336

SCHEDULE OF MATURITIES OF LEASE

SCHEDULE OF MATURITIES OF LEASE LIABILITIES (Details)	Aug. 31, 2024 USD ($)
Rou Asset And Leases
2025	$ 100,478
2026	62,873
2027	16,799
2028
2029 and thereafter
Total	$ 180,150

ROU ASSET AND LEASES (Details N

ROU ASSET AND LEASES (Details Narrative) - USD ($)	12 Months Ended
	Aug. 31, 2023	Nov. 30, 2024
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Estimated incremental borrowing rate		10%
Lease Termination Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Gain on lease	$ 14,890