Mu Global Holding Limited (MUGH) 10-Q 13 Dec 19 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Oct. 31, 2019	Dec. 13, 2019
Document And Entity Information
Entity Registrant Name	MU GLOBAL HOLDING Ltd
Entity Central Index Key	0001746119
Document Type	10-Q
Document Period End Date	Oct. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--07-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		59,434,838
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Oct. 31, 2019	Jul. 31, 2019
NON CURRENT ASSETS
Property, plant and equipment	$ 465,248	$ 406,063
Total non-current assets	465,248	406,063
CURRENT ASSETS
Cash and cash equivalents	170,100	394,403
Other receivables	18,526	18,803
Prepayments and deposits	142,833	175,427
Amount due from related parties	10,460
Inventories	48,586	43,946
Total Current Assets	390,505	632,579
TOTAL ASSETS	855,753	1,038,642
CURRENT LIABILITIES
Loan from director	42,631
Other payables and accrued liabilities	63,676	92,855
Amount due to related parties	38,727	44,611
Deposit from franchisee	46,019	32,202
Total Current Liabilities	191,053	169,668
TOTAL LIABILITIES	191,053	169,668
STOCKHOLDERS' EQUITY
Preferred stock, $0.0001 par value; 200,000,000 shares authorized; None issued and outstanding
Common Shares, par value $0.0001; 600,000,000 shares authorized, 59,434,838 shares issued and outstanding as of October 31, 2019 and July 31, 2019	5,943	5,943
Additional paid in capital	1,830,300	1,830,300
Foreign currency adjustment	(3,211)	8,727
Accumulated deficit	(1,168,332)	(975,996)
TOTAL STOCKHOLDERS' EQUITY	664,700	868,974
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 855,753	$ 1,038,642

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Oct. 31, 2019	Jul. 31, 2019
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	200,000,000	200,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	600,000,000	600,000,000
Common stock, shares issued	59,434,838	59,434,838
Common stock, shares outstanding	59,434,838	59,434,838

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Losses (Unaudited) - USD ($)	3 Months Ended
	Oct. 31, 2019	Oct. 31, 2018
Income Statement [Abstract]
REVENUE	$ 27,170
COST OF REVENUE	(2,069)
GROSS PROFIT	25,101
REALISED GAIN ON FOREIGN EXCHANGE
UNREALISED LOSS ON FOREIGN EXCHANGE
OTHER INCOME	3,721	1,105
SELLING, GENERAL AND ADMINISTRATIVE AND OPERATING EXPENSES	(221,158)	(59,904)
LOSS BEFORE INCOME TAX	(192,336)	(58,799)
TAX PROVISION
NET LOSS	(192,336)	(58,799)
Other comprehensive income/(loss):
- Foreign currency translation adjustment	(11,938)	(2,406)
TOTAL COMPREHENSIVE LOSS	$ (204,274)	$ (61,205)
Net income/(loss) per share- Basic and diluted	$ 0	$ 0
Weighted average number of common shares outstanding – Basic and diluted	59,434,838	58,505,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Other Comprehensive Income [Member]	Accumulated Deficit [Member]	Total
Beginning balance at Jul. 31, 2018	$ 5,851	$ 900,554		$ (29,716)	$ 876,689
Beginning balance, shares at Jul. 31, 2018	58,505,000
Foreign currency translation adjustment			(2,406)		(2,406)
Net loss				(58,799)	(58,799)
Ending balance at Oct. 31, 2018	$ 5,851	900,554	(2,406)	(88,515)	815,484
Ending balance, shares at Oct. 31, 2018	58,505,000
Beginning balance at Jul. 31, 2019	$ 5,943	1,830,300	8,727	(975,996)	868,974
Beginning balance, shares at Jul. 31, 2019	59,434,838
Foreign currency translation adjustment			(11,938)		(11,938)
Net loss				(192,336)	(192,336)
Ending balance at Oct. 31, 2019	$ 5,943	$ 1,830,300	$ (3,211)	$ (1,168,332)	$ 664,700
Ending balance, shares at Oct. 31, 2019	59,434,838

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Oct. 31, 2019	Oct. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (192,336)	$ (58,799)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	28,412	7,510
Changes in operating assets and liabilities:
Accounts receivables	277
Deposit & Prepayment	32,594	(17,455)
Other payables and accrued liabilities	(29,179)	13,690
Inventory	(4,640)
Amount due to related party	(5,884)	94,863
Amount due from related party	(10,460)
Deposit from franchisee	13,817
Net cash (used in)/ generate from operating activities	(167,399)	39,809
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment	(97,945)	(40,580)
Net cash used in investing activities	(97,945)	(40,580)
CASH FLOWS FROM FINANCING ACTIVITIES
Loan from director	42,631
Subscription receivables		800,000
Net cash provided by financing activities	42,631	800,000
Effect of exchange rate changes on cash and cash equivalents	(1,590)	(2,406)
Net change in cash and cash equivalents	(224,303)	796,823
Cash and cash equivalents, beginning of period	394,403	106,417
CASH AND CASH EQUIVALENTS, END OF PERIOD	170,100	903,240
SUPPLEMENTAL CASH FLOWS INFORMATION
Income taxes paid
Interest paid

Description of Business and Org

Description of Business and Organization	3 Months Ended
	Oct. 31, 2019
Accounting Policies [Abstract]
Description of Business and Organization	1. DESCRIPTION OF BUSINESS AND ORGANIZATION MU Global Holding Limited is organized as a Nevada limited liability company, incorporated on June 4, 2018. For purposes of consolidated financial statement presentation, MU Global Holding Limited and its subsidiary are herein referred to as “the Company” or “we”. The Company business of which planned principal operations are to provide wellness and beauty services to customers via Company owned outlets, franchised outlets or distribution of our product to third party wellness and beauty salon. On June 29, 2018, the Company acquired 100% interest in MU Worldwide Group Limited, a private limited liability company incorporated in Seychelles and its subsidiary MU Global Holding Limited, a private limited liability company incorporated in Hong Kong. On August 16, 2018, the Hong Kong Company incorporated MU Global Health Management (Shanghai) Limited, a wholly owned subsidiary of which incorporated in Shanghai, People Republic of China. Details of the Company’s subsidiary: Company name Place and date of Particulars of issued capital Principal activities 1. MU Worldwide Group Limited Seychelles, June 7, 2018 100 share of ordinary share of US$1 each Investment holding 2. MU Global Holding Limited Hong Kong, January 30, 2018 1 ordinary share of HKD$1 Providing SPA and Wellness service in Hong Kong 3. MU Global Health Management Shanghai, August 16, 2018 RMB 7,400,300 Providing SPA and Wellness service in China

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Oct. 31, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying condensed consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). The Company has adopted its fiscal year-end to be July 31. Basis of consolidation The condensed consolidated financial statements include the accounts of the Company and its subsidiaries. All inter-company accounts and transactions have been eliminated upon consolidation. Use of estimates Management uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported revenue and expenses during the periods reported. Actual results may differ from these estimates. Revenue recognition In accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 605, “Revenue Recognition” Revenue is measured at the fair value of the consideration received or receivable, net of discounts and taxes applicable to the revenue. The Company derives its revenue from provision of wellness and beauty services to customers via Company owned outlets, franchised outlets or distribution of our product to third party wellness and beauty salon. Cost of revenue Cost of revenue includes the cost of services and product incurred to provide wellness and beauty services and purchase of products. Cash and cash equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. Property, Plant and equipment Property, Plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational: Categories Estimated useful life Leasehold improvement 11 months to 60 months (over remaining lease term) Leasable equipment 5 years Computer hardware and software 3 years Office equipment 3 years Expenditures for maintenance and repairs are expensed as incurred. The gain or loss on the disposal of plant and equipment is the difference between the net sales proceeds and the carrying amount of the relevant assets and is recognized in the statement of operations. Inventories Inventories consisting of products available for sell, are stated at the lower of cost or market value. Cost of inventory is determined using the first-in, first-out (FIFO) method. Inventory reserve is recorded to write down the cost of inventory to the estimated market value due to slow-moving merchandise and damaged goods, which is dependent upon factors such as historical and forecasted consumer demand, and promotional environment. The Company takes ownership, risks and rewards of the products purchased. Write downs are recorded in cost of revenues in the Condensed Consolidated Statements of Operations and Comprehensive Income. Income taxes Income taxes are determined in accordance with the provisions of ASC Topic 740, “ Income Taxes ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The Company conducts major businesses in China and is subject to tax in this jurisdiction. As a result of its business activities, the Company will file tax returns that are subject to examination by the foreign tax authority. Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260 “ Earnings per share Foreign currencies translation 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. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the Condensed Consolidated Statements of Operations and Comprehensive Income. The reporting currency of the Company and its subsidiary is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In general, for consolidation purposes, assets and liabilities of its subsidiary whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement Translation of amounts from RMB and HK$ into US$1 has been made at the following exchange rates for the respective periods: As of and for the three months 2019 2018 Period-end RMB : US$1 exchange rate 7.04 6.97 Period-average RMB : US$1 exchange rate 7.09 6.87 Period-end HKD$ : US$1 exchange rate 7.84 7.84 Period-average HKD$ : US$1 exchange rate 7.84 7.84 Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. Fair value of financial instruments: The carrying value of the Company’s financial instruments: cash and cash equivalents, account receivables, amount due to a director, and accounts payable and approximate at their fair values because of the short-term nature of these financial instruments. The Company also follows the guidance of the ASC Topic 820-10, “ Fair Value Measurements and Disclosures Level 1 Level 2 Level 3 Recent accounting pronouncements ASB issues various Accounting Standards Updates relating to the treatment and recording of certain accounting transactions. On June 10, 2014, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2014-10, Development Stage Entities (Topic 915) Elimination of Certain Financial Reporting Requirements, including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation, which eliminates the concept of a development stage entity (DSE) entirely from current accounting guidance. The Company has elected adoption of this standard, which eliminates the designation of DSEs and the requirement to disclose results of operations and cash flows since inception. The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

Property, Plant and Equipment

Property, Plant and Equipment	3 Months Ended
	Oct. 31, 2019
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	3. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment as of October 31, 2019 are summarized below: As of As of Leasehold improvement $ 148,982 $ 148,982 Computer hardware and software 129,301 129,301 Outlet equipment 45,755 8,423 Leasable equipment 193,415 132,802 1 21,123 21,123 2 37,413 37,413 Total 575,989 478,044 Accumulated depreciation $ (101,194 ) $ (72,444 ) Foreign currency translation adjustment (9,547 ) 463 Property, plant and equipment, net $ 465,248 $ 406,063 1 2

Prepayments and Deposits

Prepayments and Deposits	3 Months Ended
	Oct. 31, 2019
Prepayments And Deposits
Prepayments and Deposits	4. PREPAYMENTS AND DEPOSITS Prepayments and deposits consisted of the following at October 31, 2019 and July 31, 2019: As of As of Property, plant and equipment $ 82,498 $ - Deposits 15,902 $ 99,244 Prepaid expenses 44,433 76,183 Total prepaid expenses and deposits $ 142,833 $ 175,427

Common Stock

Common Stock	3 Months Ended
	Oct. 31, 2019
Equity [Abstract]
Common Stock	5. COMMON STOCK On June 4, 2018, our Chief Executive Officer, Ms. Niu Yen-Yen subscribed 100,000 shares of restricted common stock of the Company at par value of $0.0001 per share. The monies from this transaction, which totalled $10, went to the Company to be used as initial working capital. On July 6, 2018, Ms. Niu Yen-Yen and Server Int’l Co., Ltd. subscribed 25,000,000 and 11,000,000 restricted shares of common stock, respectively, of the Company, at par value of $0.0001 per share. The monies from these transactions, which totalled $3,600, went to the Company to be used as initial working capital. Server Int’l Co., Ltd. is controlled entirely by Ms. Niu Yen-Yen. On July 7, 2018, Chang Chun-Ying and Chang Su-Fen subscribed 4,300,000 and 5,000,000 restricted shares of common stock, respectively, of the Company, at par value of $0.0001 per share. The monies from these transactions, which totalled $930, went to the Company to be used as initial working capital. On July 9, 2018, GreenPro Asia Strategic SPC and GreenPro Venture Capital Limited, subscribed 2,835,000 and 2,165,000 restricted shares of common stock of the Company, respectively, at par value of $0.0001 per share. The monies from these transactions, which totalled $500, went to the Company to be used as initial working capital. From July 9, 2018 to July 10, 2018 the Company issued a total of 2,150,000 shares of restricted common stock to three non-US residents. Shares were sold at par value, $0.0001 per share. Total proceeds from these shares totalled $215 and went to the Company to be used as initial working capital. On July 11, 2018 the Company issued a total of 710,000 shares of restricted common stock to two non-US residents at a price of $0.03 per share. Total proceeds from these sales of shares totalled $21,300 and went to the Company to be used as initial working capital. On July 25, 2018 the Company issued a total of 995,000 shares of restricted common stock to ten non-US residents at a price of $0.03 per share. Total proceeds from these sales of shares totalled $29,850 and went to the Company to be used as initial working capital. On July 26, 2018 the Company issued 250,000 shares of restricted common stock to one non-US resident at a price of $0.20 per share. Total proceeds from these sales of shares totalled $50,000 and went to the Company to be used as initial working capital. On July 31, 2018 Dezign Format Pte Ltd and Cheng Young-Chien each subscribed 2,000,000 restricted shares of common stock of the Company, at $0.20 per share, for total consideration of $800,000. Proceeds went to the Company to be used as initial working capital. On July 10, 2018, Server Int’l Co., Ltd, a Company solely controlled and owned by the CEO has transferred 1,500,000 shares of common stock to 8 non-US residents. From August 1, 2018 to December 13, 2018, Ms. Niu Yen-Yen, the CEO of the Company has transferred 1,557,800 shares of common stock to 16 non-US residents. On May 7, 2019, the convertible promissory note issued by the Company amounted $779,125 to 45 accredited investors who reside in Taiwan with the conversion price of $1 per share have been converted to 779,125 common stock of the company after the S-1 registration statement was declared effective on May 6, 2019. From May 14, 2019 to July 31, 2019, the company issued 150,317 shares of common stock at a price of $1.00 per share through the Initial Public Offering (IPO) to 36 non-US residents. As of October 31, 2019, MU Global Holding Limited has an issued and outstanding common share of 59,434,838.

Inventories

Inventories	3 Months Ended
	Oct. 31, 2019
Inventory Disclosure [Abstract]
Inventories	6. INVENTORIES As of As of October 31, 2019 July 31, 2019 Finished goods, at cost $ 48,586 $ 43,946 Total inventories $ 48,586 $ 43,946

Due from Related Parties

Due from Related Parties	3 Months Ended
	Oct. 31, 2019
Related Party Transactions [Abstract]
Due from Related Parties	7. DUE FROM RELATED PARTIES As of (Unaudited) As of (Audited) Tien Mu International Co., Ltd 1 $ 10,460 $ - Total 10,460 - 1

Other Payables and Accrued Liab

Other Payables and Accrued Liabilities	3 Months Ended
	Oct. 31, 2019
Payables and Accruals [Abstract]
Other Payables and Accrued Liabilities	8. OTHER PAYABLES AND ACCRUED LIABILITIES Other payables and accrued liabilities consisted of the following at October 31, 2019 and July 31, 2018: As of As of Accrued audit fees $ 17,500 $ 15,000 Accrued professional fees 3,000 30,000 Accrued other expenses 43,176 22,127 Other payable and accrued liabilities - 25,728 Total payables and accrued liabilities $ 63,676 $ 92,855

Due to Related Parties

Due to Related Parties	3 Months Ended
	Oct. 31, 2019
Related Party Transactions [Abstract]
Due to Related Parties	9. DUE TO RELATED PARTIES As of (Unaudited) As of (Audited) Wu, Chun-Teh 1 $ 38,727 $ 39,611 Hsieh, Chang-Chung 2 - 5,000 $ 38,727 $ 44,611 As of October 31, 2019, the balance $38,727 represented an outstanding payable to 1 related party. 1 is a shareholder of the Company, at the same time providing consultation services to the Company and also staff of the company have paid company operation expenses such as renovation cost, rental and staff salaries on behalf of Company. 2 The amounts due to related parties are unsecured, interest-free with no fixed repayment term, for working capital purpose.

Loan from Director

Loan from Director	3 Months Ended
	Oct. 31, 2019
Related Party Transactions [Abstract]
Loan from Director	10. LOAN FROM DIRECTOR As of As of October 31, 2019 July 31, 2019 Loan from Niu Yen-Yen $ 42,631 $ - Total $ 42,631 $ - The loan provided by director is unsecured, interest-free with no fixed repayment term, for working capital purpose. The amount is repayable on demand.

Income Taxes

Income Taxes	3 Months Ended
	Oct. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	11. INCOME TAXES For the three months ended October 31, 2019, the local (United States) and foreign components of income/(loss) before income taxes were comprised of the following: Three months ended October 31, 2019 2019 2018 Tax jurisdictions from: Local $ (8,500 ) (2,500 ) Foreign, representing - Seychelles - - - Hong Kong $ (54,484 ) (19,800 ) - Shanghai $ (129,352 ) (36,499 ) Loss before income tax $ (192,336 ) 58,799 ) The provision for income taxes consisted of the following: For the period ended October 31, 2019 For the year ended October 31, 2018 Current: - Local $ - $ - - Foreign - - Deferred: - Local - - - Foreign - - Income tax expense $ - $ - The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. The Company has subsidiaries that operate in various countries: United States Seychelles, Hong Kong and Shanghai, PRC that are subject to taxes in the jurisdictions in which they operate, as follows: United States of America The Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of October 31, 2019, the operations in the United States of America incurred $265,391 of cumulative net operating losses which can be carried forward to offset future taxable income. The net operating loss carryforwards begin to expire in 2038, if unutilized. The Company has provided for a full valuation allowance of $55,732 against the deferred tax assets on the expected future tax benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be realized in the future. Seychelles Under the current laws of the Seychelles, MU Worldwide Group Limited is registered as an international business company which governs by the International Business Companies Act of Seychelles and there is no income tax charged in Seychelles. Hong Kong MU Global Holding Limited is subject to Hong Kong Profits Tax, which is charged at the statutory income tax rate of 16.5% on its assessable income. Shanghai MU Global Health Management (Shanghai) Limited are operating in the People’s Republic of China (PRC) subject to the Corporate Income Tax governed by the Income Tax Law of the PRC with a unified statutory income tax rate of 25%.

Concentrations of Risks

Concentrations of Risks	3 Months Ended
	Oct. 31, 2019
Risks and Uncertainties [Abstract]
Concentrations of Risks	12. CONCENTRATIONS OF RISK Exchange rate risk The Company cannot guarantee that the current exchange rate will remain stable, therefore there is a possibility that the Company could post the same amount of income for two comparable periods and because of the fluctuating exchange rate actually post higher or lower income depending on exchange rate of RMB converted into US$ on that date. The exchange rate could fluctuate depending on changes in political and economic environments without notice.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Oct. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	13. COMMITMENTS AND CONTINGENCIES On October 10, 2018, the Company has to enter into rental agreement to rent the outlet in Shanghai for a period of 5 years commencing October 15, 2018 amounted to $4,860 per month and payment to be conducted in advance on bi monthly basis. As of October 31, 2019, the Company has the aggregate minimal rent payments due in the next 5 years as follows: Year ending July, 31 2020 $ 57,702 2021 $ 57,702 2022 $ 57,702 2023 $ 57,702 Total $ 230,808 On December 19, 2018, the company entered into a contract with supplier for the development of Mobile App which have not been completed during the three months ended October 31, 2019 with a capital commitment as follows: As of (Unaudited) Commitment for acquisition of Mobile App development 21,642

Related Party Transactions

Related Party Transactions	3 Months Ended
	Oct. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	14. RELATED PARTY TRANSACTIONS For the period ended October 31, 2019 the Company has following transactions with related parties: For the period ended October 31, 2019 (Unaudited) For the year ended July 31, 2019 (Audited) Professional fee paid: - Related party A $ 6,000 $ 200,000 Consultation fee paid: - Related party B $ 5,800 $ 23,200 - Related party C $ 15,955 $ 34,800 Total $ 27,755 $ 258,000 Related party A is the fellow subsidiaries of a corporate shareholder of the Company. Related party B and C are the shareholders of the Company. For the year ended October 31, 2019, the Company incurred professional fees of $6,000 due to related party A. Related party B and C are the employees of the Company and have provided consultancy service for business operation. The related party transactions are generally transacted in an arm-length basis at the current market value in the normal course of business.

Subsequent Events

Subsequent Events	3 Months Ended
	Oct. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	14. SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after October 31, 2019 up through the date December 6, 2019 was the Company presented these audited consolidated financial statements. On December 12, 2019, the Company resolved to close the initial public offering from the registration statement on Form S-1/A, dated April 30, 2019 that had been declared effective by the Securities and Exchange Commission on May 6, 2019. The Offering resulted in 150,713 shares of common stock being sold at $1.00 per share for a total of $150,713.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Oct. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of presentation The accompanying condensed consolidated financial statements are prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). The Company has adopted its fiscal year-end to be July 31.
Basis of Consolidation	Basis of consolidation The condensed consolidated financial statements include the accounts of the Company and its subsidiaries. All inter-company accounts and transactions have been eliminated upon consolidation.
Use of Estimates	Use of estimates Management uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported revenue and expenses during the periods reported. Actual results may differ from these estimates.
Revenue Recognition	Revenue recognition In accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 605, “Revenue Recognition” Revenue is measured at the fair value of the consideration received or receivable, net of discounts and taxes applicable to the revenue. The Company derives its revenue from provision of wellness and beauty services to customers via Company owned outlets, franchised outlets or distribution of our product to third party wellness and beauty salon.
Cost of Revenue	Cost of revenue Cost of revenue includes the cost of services and product incurred to provide wellness and beauty services and purchase of products.
Cash and Cash Equivalents	Cash and cash equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.
Property, Plant and Equipment	Property, Plant and equipment Property, Plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational: Categories Estimated useful life Leasehold improvement 11 months to 60 months (over remaining lease term) Leasable equipment 5 years Computer hardware and software 3 years Office equipment 3 years Expenditures for maintenance and repairs are expensed as incurred. The gain or loss on the disposal of plant and equipment is the difference between the net sales proceeds and the carrying amount of the relevant assets and is recognized in the statement of operations.
Inventories	Inventories Inventories consisting of products available for sell, are stated at the lower of cost or market value. Cost of inventory is determined using the first-in, first-out (FIFO) method. Inventory reserve is recorded to write down the cost of inventory to the estimated market value due to slow-moving merchandise and damaged goods, which is dependent upon factors such as historical and forecasted consumer demand, and promotional environment. The Company takes ownership, risks and rewards of the products purchased. Write downs are recorded in cost of revenues in the Condensed Consolidated Statements of Operations and Comprehensive Income.
Income Taxes	Income taxes Income taxes are determined in accordance with the provisions of ASC Topic 740, “ Income Taxes ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The Company conducts major businesses in China and is subject to tax in this jurisdiction. As a result of its business activities, the Company will file tax returns that are subject to examination by the foreign tax authority.
Net Loss Per Share	Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260 “ Earnings per share
Foreign Currencies Translation	Foreign currencies translation 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. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the Condensed Consolidated Statements of Operations and Comprehensive Income. The reporting currency of the Company and its subsidiary is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In general, for consolidation purposes, assets and liabilities of its subsidiary whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement Translation of amounts from RMB and HK$ into US$1 has been made at the following exchange rates for the respective periods: As of and for the three months 2019 2018 Period-end RMB : US$1 exchange rate 7.04 6.97 Period-average RMB : US$1 exchange rate 7.09 6.87 Period-end HKD$ : US$1 exchange rate 7.84 7.84 Period-average HKD$ : US$1 exchange rate 7.84 7.84
Related Parties	Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.
Fair Value of Financial Instruments	Fair value of financial instruments: The carrying value of the Company’s financial instruments: cash and cash equivalents, account receivables, amount due to a director, and accounts payable and approximate at their fair values because of the short-term nature of these financial instruments. The Company also follows the guidance of the ASC Topic 820-10, “ Fair Value Measurements and Disclosures Level 1 Level 2 Level 3
Recent Accounting Pronouncements	Recent accounting pronouncements ASB issues various Accounting Standards Updates relating to the treatment and recording of certain accounting transactions. On June 10, 2014, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2014-10, Development Stage Entities (Topic 915) Elimination of Certain Financial Reporting Requirements, including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation, which eliminates the concept of a development stage entity (DSE) entirely from current accounting guidance. The Company has elected adoption of this standard, which eliminates the designation of DSEs and the requirement to disclose results of operations and cash flows since inception. The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

Description of Business and O_2

Description of Business and Organization (Tables)	3 Months Ended
	Oct. 31, 2019
Accounting Policies [Abstract]
Schedule of Company's Subsidiary	Details of the Company’s subsidiary: Company name Place and date of Particulars of issued capital Principal activities 1. MU Worldwide Group Limited Seychelles, June 7, 2018 100 share of ordinary share of US$1 each Investment holding 2. MU Global Holding Limited Hong Kong, January 30, 2018 1 ordinary share of HKD$1 Providing SPA and Wellness service in Hong Kong 3. MU Global Health Management Shanghai, August 16, 2018 RMB 7,400,300 Providing SPA and Wellness service in China

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Oct. 31, 2019
Accounting Policies [Abstract]
Schedule of Property, Plant and Equipment Estimated Life	Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational: Categories Estimated useful life Leasehold improvement 11 months to 60 months (over remaining lease term) Leasable equipment 5 years Computer hardware and software 3 years Office equipment 3 years
Schedule of Foreign Exchange Rates Translation	Translation of amounts from RMB and HK$ into US$1 has been made at the following exchange rates for the respective periods: As of and for the three months 2019 2018 Period-end RMB : US$1 exchange rate 7.04 6.97 Period-average RMB : US$1 exchange rate 7.09 6.87 Period-end HKD$ : US$1 exchange rate 7.84 7.84 Period-average HKD$ : US$1 exchange rate 7.84 7.84

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	3 Months Ended
	Oct. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property, plant and equipment as of October 31, 2019 are summarized below: As of As of Leasehold improvement $ 148,982 $ 148,982 Computer hardware and software 129,301 129,301 Outlet equipment 45,755 8,423 Leasable equipment 193,415 132,802 1 21,123 21,123 2 37,413 37,413 Total 575,989 478,044 Accumulated depreciation $ (101,194 ) $ (72,444 ) Foreign currency translation adjustment (9,547 ) 463 Property, plant and equipment, net $ 465,248 $ 406,063 1 2

Prepayments and Deposits (Table

Prepayments and Deposits (Tables)	3 Months Ended
	Oct. 31, 2019
Prepayments And Deposits
Schedule of Prepayments and Deposits	Prepayments and deposits consisted of the following at October 31, 2019 and July 31, 2019: As of As of Property, plant and equipment $ 82,498 $ - Deposits 15,902 $ 99,244 Prepaid expenses 44,433 76,183 Total prepaid expenses and deposits $ 142,833 $ 175,427

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Oct. 31, 2019
Inventory Disclosure [Abstract]
Schedule of Inventory	As of As of October 31, 2019 July 31, 2019 Finished goods, at cost $ 48,586 $ 43,946 Total inventories $ 48,586 $ 43,946

Due from Related Parties (Table

Due from Related Parties (Tables)	3 Months Ended
	Oct. 31, 2019
Related Party Transactions [Abstract]
Schedule of Due from Related Parties	As of (Unaudited) As of (Audited) Tien Mu International Co., Ltd 1 $ 10,460 $ - Total 10,460 - 1

Other Payables and Accrued Li_2

Other Payables and Accrued Liabilities (Tables)	3 Months Ended
	Oct. 31, 2019
Payables and Accruals [Abstract]
Schedule of Other Payables and Accrued Liabilities	Other payables and accrued liabilities consisted of the following at October 31, 2019 and July 31, 2018: As of As of Accrued audit fees $ 17,500 $ 15,000 Accrued professional fees 3,000 30,000 Accrued other expenses 43,176 22,127 Other payable and accrued liabilities - 25,728 Total payables and accrued liabilities $ 63,676 $ 92,855

Due to Related Parties (Tables)

Due to Related Parties (Tables)	3 Months Ended
	Oct. 31, 2019
Related Party Transactions [Abstract]
Schedule of Due to Related Parties	As of (Unaudited) As of (Audited) Wu, Chun-Teh 1 $ 38,727 $ 39,611 Hsieh, Chang-Chung 2 - 5,000 $ 38,727 $ 44,611 1 is a shareholder of the Company, at the same time providing consultation services to the Company and also staff of the company have paid company operation expenses such as renovation cost, rental and staff salaries on behalf of Company. 2

Loan from Director (Tables)

Loan from Director (Tables)	3 Months Ended
	Oct. 31, 2019
Related Party Transactions [Abstract]
Schedule of Loan from Director	As of As of October 31, 2019 July 31, 2019 Loan from Niu Yen-Yen $ 42,631 $ - Total $ 42,631 $ -

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Oct. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Loss Before Income Tax	For the three months ended October 31, 2019, the local (United States) and foreign components of income/(loss) before income taxes were comprised of the following: Three months ended October 31, 2019 2019 2018 Tax jurisdictions from: Local $ (8,500 ) (2,500 ) Foreign, representing - Seychelles - - - Hong Kong $ (54,484 ) (19,800 ) - Shanghai $ (129,352 ) (36,499 ) Loss before income tax $ (192,336 ) 58,799 )
Schedule of Provision for Income Taxes	The provision for income taxes consisted of the following: For the period ended October 31, 2019 For the year ended October 31, 2018 Current: - Local $ - $ - - Foreign - - Deferred: - Local - - - Foreign - - Income tax expense $ - $ -

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
	Oct. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Schedule of Aggregate Minimal Rent Payments	As of October 31, 2019, the Company has the aggregate minimal rent payments due in the next 5 years as follows: Year ending July, 31 2020 $ 57,702 2021 $ 57,702 2022 $ 57,702 2023 $ 57,702 Total $ 230,808
Schedule of Commitment for Acquisition	On December 19, 2018, the company entered into a contract with supplier for the development of Mobile App which have not been completed during the three months ended October 31, 2019 with a capital commitment as follows: As of (Unaudited) Commitment for acquisition of Mobile App development 21,642

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Oct. 31, 2019
Related Party Transactions [Abstract]
Schedule of Outstanding Payable to Related Party	For the period ended October 31, 2019 the Company has following transactions with related parties: For the period ended October 31, 2019 (Unaudited) For the year ended July 31, 2019 (Audited) Professional fee paid: - Related party A $ 6,000 $ 200,000 Consultation fee paid: - Related party B $ 5,800 $ 23,200 - Related party C $ 15,955 $ 34,800 Total $ 27,755 $ 258,000

Description of Business and O_3

Description of Business and Organization (Details Narrative)	Jun. 29, 2018
MU Worldwide Group Limited [Member]
Acquired interest for private limited liability	100.00%

Description of Business and O_4

Description of Business and Organization - Schedule of Company's Subsidiary (Details)	3 Months Ended
	Oct. 31, 2019
MU Worldwide Group Limited [Member]
Place and date of incorporation	Seychelles, June 7, 2018
Particulars of issued capital	100 share of ordinary share of US$1 each
Principal activities	Investment holding
MU Global Holding Limited [Member]
Place and date of incorporation	Hong Kong, January 30, 2018
Particulars of issued capital	1 ordinary share of HKD$1
Principal activities	Providing SPA and Wellness service in Hong Kong
MU Global Health Management [Member]
Place and date of incorporation	Shanghai, August 16, 2018
Particulars of issued capital	RMB 7,400,300
Principal activities	Providing SPA and Wellness service in China

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative)	3 Months Ended
	Oct. 31, 2019
Accounting Policies [Abstract]
Income tax description for likelihood	Tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts.

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Property, Plant and Equipment Estimated Life (Details)	3 Months Ended
	Oct. 31, 2019
Leasehold Improvement [Member] | Minimum [Member]
Estimated useful life	11 months
Leasehold Improvement [Member] | Maximum [Member]
Estimated useful life	60 months
Leasable Equipment [Member]
Estimated useful life	5 years
Computer Hardware and Software [Member]
Estimated useful life	3 years
Office Equipment [Member]
Estimated useful life	3 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Foreign Exchange Rates Translation (Details)	Oct. 31, 2019	Oct. 31, 2018
Period-end RMB : US$1 Exchange Rate [Member]
Foreign currency exchange rate, translation	7.04	6.97
Period-average RMB : US$1 Exchange Rate [Member]
Foreign currency exchange rate, translation	7.09	6.87
Period-end HKD$ : US$1 Exchange Rate [Member]
Foreign currency exchange rate, translation	7.84	7.84
Period-average HKD$ : US$1 Exchange Rate [Member]
Foreign currency exchange rate, translation	7.84	7.84

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($)		Oct. 31, 2019	Jul. 31, 2019
Total		$ 575,989	$ 478,044
Accumulated depreciation		(101,194)	(72,444)
Foreign currency translation adjustment		(9,547)	463
Property, plant and equipment, net		465,248	406,063
Leasehold Improvement [Member]
Total		148,982	148,982
Computer Hardware and Software [Member]
Total		129,301	129,301
Outlet Equipment [Member]
Total		45,755	8,423
Leasable Equipment [Member]
Total		193,415	132,802
Outlet Design Fee and Equipment [Member]
Total	[1]	21,123	21,123
App Development Fee [Member]
Total	[2]	$ 37,413	$ 37,413
[1]	Outlet design fee is fee incurred for the outlet design concept to be follow by all the outlets or shops under the Company so to be a signage outlets of the company. As of October 31, 2019, the outlet design has not yet completed, therefore no depreciation has been provided.
[2]	App development fee is fee incurred for the design and development of the mobile App for the Company. As of October 31, 2019, the app development has not yet completed, therefore no depreciation has been provided.

Prepayments and Deposits - Sche

Prepayments and Deposits - Schedule of Prepayments and Deposits (Details) - USD ($)	Oct. 31, 2019	Jul. 31, 2019
Prepayments And Deposits
Property, plant and equipment	$ 82,498
Prepaid expenses	15,902	99,244
Deposits	44,433	76,183
Total prepaid expenses and deposits	$ 142,833	$ 175,427

Common Stock (Details Narrative

Common Stock (Details Narrative) - USD ($)

Jul. 31, 2018

Jul. 26, 2018

Jul. 25, 2018

Jul. 11, 2018

Jul. 10, 2018

Jul. 09, 2018

Jul. 07, 2018

Jul. 06, 2018

Jun. 04, 2018

Jul. 31, 2019

Dec. 13, 2018

Oct. 31, 2019

Common stock, shares issued

59,434,838

59,434,838

Common stock, shares outstanding

59,434,838

59,434,838

GreenPro Asia Strategic SPC and GreenPro Venture Capital Limited [Member]

Share issued price per shares

$ 0.0001

Number of restricted common stock issued, value

$ 500

Server Int'l Co., Ltd [Member]

Number of restricted common stock issued

11,000,000

GreenPro Asia Strategic SPC [Member]

Number of restricted common stock issued

2,835,000

GreenPro Venture Capital Limited [Member]

Number of restricted common stock issued

2,165,000

Dezign Format Pte Ltd [Member]

Number of restricted common stock issued

2,000,000

Ms. Niu Yen-Yen [Member]

Number of restricted common stock issued

25,000,000

100,000

Share issued price per shares

$ 0.0001

Number of restricted common stock issued, value

$ 10

Ms. Niu Yen-Yen [Member] | Server Int'l Co., Ltd [Member]

Share issued price per shares

$ 0.0001

Number of restricted common stock issued, value

$ 3,600

Chang Chun-Ying [Member]

Number of restricted common stock issued

4,300,000

Chang Su-Fen [Member]

Number of restricted common stock issued

5,000,000

Chang Chun-Ying and Chang Su-Fen [Member]

Share issued price per shares

$ 0.0001

Number of restricted common stock issued, value

$ 930

Three Non-US Residents [Member]

Number of restricted common stock issued

2,150,000

Share issued price per shares

$ 0.0001

Number of restricted common stock issued, value

$ 215

Two Non-US Residents [Member]

Number of restricted common stock issued

710,000

Share issued price per shares

$ 0.03

Number of restricted common stock issued, value

$ 21,300

Ten Non-US Residents [Member]

Number of restricted common stock issued

995,000

Share issued price per shares

$ 0.03

Number of restricted common stock issued, value

$ 29,850

One Non-US Residents [Member]

Number of restricted common stock issued

250,000

Share issued price per shares

$ 0.20

Number of restricted common stock issued, value

$ 50,000

Cheng Young-Chien [Member]

Number of restricted common stock issued

2,000,000

Cheng Young-Chien [Member] | Dezign Format Pte Ltd [Member]

Share issued price per shares

$ 0.20

Number of restricted common stock issued, value

$ 800,000

Eight Non-US Residents [Member] | Server Int'l Co., Ltd [Member]

Number of shares transferred

1,500,000

Sixteen Non-US Residents [Member] | Ms. Niu Yen-Yen [Member]

Number of shares transferred

1,557,800

Thirty Six Non-US Residents [Member]

Share issued price per shares

$ 1

Number of common stock issued

150,317

Inventories - Schedule of Inven

Inventories - Schedule of Inventory (Details) - USD ($)	Oct. 31, 2019	Jul. 31, 2019
Inventory Disclosure [Abstract]
Finished goods, at cost	$ 48,586	$ 43,946
Total inventories	$ 48,586	$ 43,946

Due from Related Parties - Sche

Due from Related Parties - Schedule of Due from Related Parties (Details) - USD ($)		Oct. 31, 2019	Jul. 31, 2019
Total		$ 10,460
Tien Mu International Co., Ltd [Member]
Total	[1]	$ 10,460
[1]	Tien Mu International Co., Ltd is owned by Yen-Yen Niu, the director and chief executive officer of the Company. Tien Mu is the operating agent of the Company in Taiwan's operation and collects the deposit from franchisee on behalf of the company.

Other Payables and Accrued Li_3

Other Payables and Accrued Liabilities - Schedule of Other Payables and Accrued Liabilities (Details) - USD ($)	Oct. 31, 2019	Jul. 31, 2019
Payables and Accruals [Abstract]
Accrued audit fees	$ 17,500	$ 15,000
Accrued professional fees	3,000	30,000
Accrued other expenses	43,176	22,127
Other payable and accrued liabilities		25,728
Total payables and accrued liabilities	$ 63,676	$ 92,855

Due to Related Parties (Details

Due to Related Parties (Details Narrative) - USD ($)	Oct. 31, 2019	Jul. 31, 2019
Due to related parties	$ 38,727	$ 44,611
One Related Party [Member]
Due to related parties	$ 38,727

Due to Related Parties - Schedu

Due to Related Parties - Schedule of Due to Related Parties (Details) - USD ($)		Oct. 31, 2019	Jul. 31, 2019
Due to related parties		$ 38,727	$ 44,611
Wu, Chun-Teh [Member]
Due to related parties	[1]	38,727	39,611
Hsieh, Chang-Chung [Member]
Due to related parties	[2]		$ 5,000
[1]	Wu, Chun-Teh is a shareholder of the Company, at the same time providing consultation services to the Company and also staff of the company have paid company operation expenses such as renovation cost, rental and staff salaries on behalf of Company.
[2]	Hsieh, Chang-Chung is Chief Financial Officer ("Principal Financial Officer", "Principal Accounting Officer") of the company, and the amount represents the consultancy fee accrued.

Loan from Director - Schedule o

Loan from Director - Schedule of Loan from Director (Details) - USD ($)	Oct. 31, 2019	Jul. 31, 2019
Total	$ 42,631
Niu, Yen-Yen [Member]
Total	$ 42,631

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	3 Months Ended
	Oct. 31, 2019USD ($)
Cumulative net operating losses carryforwards	$ 265,391
Operating loss carryforwards expiration, description	Expire in 2038
Valuation allowance	$ 55,732
Hong Kong [Member]
Statutory income tax rate	16.50%
Shanghai [Member]
Statutory income tax rate	25.00%

Income Taxes - Schedule of Loss

Income Taxes - Schedule of Loss Before Income Tax (Details) - USD ($)	3 Months Ended
	Oct. 31, 2019	Oct. 31, 2018
Local	$ (8,500)	$ (2,500)
Loss before income tax	(192,336)	(58,799)
Seychelles [Member]
Foreign
Hong Kong [Member]
Foreign	(54,484)	(19,800)
Shanghai [Member]
Foreign	$ (129,352)	$ (36,499)

Income Taxes - Schedule of Prov

Income Taxes - Schedule of Provision for Income Taxes (Details) - USD ($)	3 Months Ended
	Oct. 31, 2019	Oct. 31, 2018
Income Tax Disclosure [Abstract]
Current - Local
Current - Foreign
Deferred - Local
Deferred - Foreign
Income tax expense

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative)	Oct. 10, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
Rental agreement term	5 years
Monthly rent payment	$ 4,860

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Aggregate Minimal Rent Payments (Details)	Oct. 31, 2019USD ($)
Commitments and Contingencies Disclosure [Abstract]
2020	$ 57,702
2021	57,702
2022	57,702
2023	57,702
Total	$ 230,808

Commitments and Contingencies_3

Commitments and Contingencies - Schedule of Commitment for Acquisition (Details)	Oct. 31, 2019USD ($)
Mobile App Development [Member]
Commitment for acquisition of Mobile App development	$ 21,642

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Oct. 31, 2019	Jul. 31, 2019
Related Party A [Member]
Professional fees	$ 6,000	$ 200,000

Related Party Transactions - Sc

Related Party Transactions - Schedule of Outstanding Payable to Related Party (Details) - USD ($)	3 Months Ended	12 Months Ended
	Oct. 31, 2019	Jul. 31, 2019
Total	$ 27,755	$ 258,000
Related Party A [Member]
Professional fee	6,000	200,000
Related Party B [Member]
Consultation fee	5,800	23,200
Related Party C [Member]
Consultation fee	$ 15,955	$ 34,800

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member] - IPO [Member]	Dec. 12, 2019USD ($)$ / sharesshares
Number of offering shares sold | shares	150,713
Offering price | $ / shares	$ 1
Proceeds from public offering | $	$ 150,713