Vanguard Green Investment (VGES) 10-Q 17 Mar 21 2021 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jan. 31, 2021	Mar. 15, 2021
Cover [Abstract]
Entity Registrant Name	MU GLOBAL HOLDING Ltd
Entity Central Index Key	0001746119
Document Type	10-Q
Document Period End Date	Jan. 31, 2021
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	Q2
Document Fiscal Year Focus	2021

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jan. 31, 2021	Jul. 31, 2020
NON CURRENT ASSETS
Property, plant and equipment	$ 291,906	$ 429,261
Leased asset- Right of use	18,068	198,514
Total non-current assets	309,974	627,775
INTANGIBLE ASSET
Trademark	24,500	25,779
Total Intangible asset	334,474	653,554
CURRENT ASSETS
Cash and cash equivalents	43,603	11,670
Other receivables		193
Prepayments and deposits	99,408	113,463
Amount due from related parties	16,530	12,920
Inventories	46,678	51,798
Total Current Assets	206,219	190,044
TOTAL ASSETS	540,693	843,598
NON-CURRENT LIABILITIES
Leased liabilities	7,904	148,431
Total Non-Current Liabilities	7,904	148,431
CURRENT LIABILITIES
Loan from director	275,395	176,097
Leased liabilities	10,164	58,796
Loan from related party	52,913	48,739
Other payables and accrued liabilities	114,929	57,643
Amount due to related parties	42,412	85,142
Deposit from franchisee	39,332	42,624
Deposit from customers	45,306	38,148
Total Current Liabilities	580,451	507,189
TOTAL LIABILITIES	588,355	655,620
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 January 31, 2021 and July 31, 2020	5,943	5,943
Additional paid in capital	1,830,300	1,830,300
Foreign currency adjustment	(1,234)	(3,361)
Accumulated deficit	(1,882,671)	(1,644,904)
TOTAL STOCKHOLDERS' EQUITY	(47,662)	187,978
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 540,693	$ 843,598

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jan. 31, 2021	Jul. 31, 2020
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		6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2021	Jan. 31, 2020
Income Statement [Abstract]
REVENUE	$ 19,381	$ 65,141	$ 41,076	$ 92,311
COST OF REVENUE	(7,845)	(5,296)	(9,556)	(7,365)
GROSS PROFIT	11,536	59,845	31,520	84,946
OTHER INCOME	20,321	1,551	24,987	5,272
SELLING AND MARKETING EXPENSES		(14,615)		(17,722)
GENERAL AND ADMINISTRATIVE EXPENSES	(173,023)	(166,542)	(294,274)	(384,593)
LOSS BEFORE INCOME TAX	(141,166)	(119,761)	(237,767)	(312,097)
INCOME TAX PROVISION
NET LOSS	(141,166)	(119,761)	(237,767)	(312,097)
Other comprehensive income/(expense):
- Foreign currency translation gain/(loss)	(750)	3,789	2,127	(8,149)
TOTAL COMPREHENSIVE LOSS	$ (141,916)	$ (115,972)	$ (235,640)	$ (320,246)
Net loss per share- Basic and diluted	$ (0.0023)	$ (0.0019)	$ (0.0040)	$ (0.0054)
Weighted average number of common shares outstanding - Basic and diluted	59,434,838	59,434,838	59,434,838	59,434,838

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Common Shares [Member]	Additional Paid-In Capital [Member]	Accumulate Others Comprehensive Income Loss [Member]	Accumulated Deficit [Member]	Total
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
Net loss for the period				(192,336)	(192,336)
Foreign currency translation adjustment			(11,938)		(11,938)
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
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
Net loss for the period					(312,097)
Foreign currency translation adjustment					(8,149)
Ending balance at Jan. 31, 2020	$ 5,943	1,830,300	578	(1,288,093)	548,728
Ending balance, shares at Jan. 31, 2020	59,434,838
Beginning balance at Oct. 31, 2019	$ 5,943	1,830,300	(3,211)	(1,168,332)	664,700
Beginning balance, shares at Oct. 31, 2019	59,434,838
Net loss for the period				(119,761)	(119,761)
Foreign currency translation adjustment			3,789		3,789
Ending balance at Jan. 31, 2020	$ 5,943	1,830,300	578	(1,288,093)	548,728
Ending balance, shares at Jan. 31, 2020	59,434,838
Beginning balance at Jul. 31, 2020	$ 5,943	1,830,300	(3,361)	(1,644,904)	187,978
Beginning balance, shares at Jul. 31, 2020	59,434,838
Net loss for the period				(96,601)	(96,601)
Foreign currency translation adjustment			2,877		2,877
Ending balance at Oct. 31, 2020	$ 5,943	1,830,300	(484)	(1,741,505)	94,254
Ending balance, shares at Oct. 31, 2020	59,434,838
Beginning balance at Jul. 31, 2020	$ 5,943	1,830,300	(3,361)	(1,644,904)	187,978
Beginning balance, shares at Jul. 31, 2020	59,434,838
Net loss for the period					(237,767)
Foreign currency translation adjustment					2,127
Ending balance at Jan. 31, 2021	$ 5,943	1,830,300	(484)	(1,882,671)	(47,662)
Ending balance, shares at Jan. 31, 2021	59,434,838
Beginning balance at Oct. 31, 2020	$ 5,943	1,830,300	(484)	(1,741,505)	94,254
Beginning balance, shares at Oct. 31, 2020	59,434,838
Net loss for the period				(141,166)	(141,166)
Foreign currency translation adjustment			(750)		(750)
Ending balance at Jan. 31, 2021	$ 5,943	$ 1,830,300	$ (484)	$ (1,882,671)	$ (47,662)
Ending balance, shares at Jan. 31, 2021	59,434,838

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (237,767)	$ (312,097)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	102,807	82,928
Asset Write-off	73,053	4,264
Reversal on Termination of Leased Asset	(6,384)
Gain on Disposal	(6,489)
Changes in operating assets and liabilities:
Other receivables	194	(4,688)
Deposit & Prepayment	19,047	32,222
Other payables and accrued liabilities	(13,126)	(51,199)
Inventory	9,556	(5,340)
Amount due to related party		(5,326)
Amount due from related party	(3,610)	(17,922)
Leased liabilities	(20,847)	(13,565)
Deposit from customer	151	14,415
Deposit from franchisee	(2,096)	6,342
Net cash used in operating activities	(85,511)	(269,966)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of trademark		(26,394)
Purchase of property, plant and equipment		(178,406)
Proceed on disposal	12,110
Net cash used in investing activities	12,110	(204,800)
CASH FLOWS FROM FINANCING ACTIVITIES
Loan from director	88,492	115,324
Loam from related party	21,025	43,246
Subscription receivables
Net cash provided by financing activities	109,517	158,570
Effect of exchange rate changes on cash and cash equivalents	(4,183)	(3,647)
Net change in cash and cash equivalents	31,933	(319,843)
Cash and cash equivalents, beginning of period	11,670	394,403
CASH AND CASH EQUIVALENTS, END OF PERIOD	43,603	74,560
SUPPLEMENTAL CASH FLOWS INFORMATION
Income taxes paid
Interest paid

Description of Business and Org

Description of Business and Organization	6 Months Ended
	Jan. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [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 incorporation 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	6 Months Ended
	Jan. 31, 2021
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 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. Leases Prior to November 1, 2019, the Company accounted for leases under ASC 840, Accounting for Leases Leases, 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. Going Concern The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, for the period ended January 31, 2021, the Company incurred a net loss of $237,767 and has generated revenue of $41,076. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year of the date that the financial statements are issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon improving its profitability and the continuing financial support from its shareholders. Management believes the existing shareholders or external financing will provide the additional cash to meet the Company’s obligations as they become due. No assurance can be given that any future financing, if needed, will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, if needed, it may contain undue restrictions on its operations, in the case of debt financing, or cause substantial dilution for its stock holders, in the case of equity financing. Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260 “ Earnings per share Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the Condensed Consolidated Statements of Operations and Comprehensive Income. The reporting currency of the Company and its subsidiary is United States Dollars (“US$”) 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 six months 2021 2020 Period-end RMB : US$1 exchange rate 6.4256 6.937 Period-average RMB : US$1 exchange rate 6.6675 7.037 Period-end HKD$ : US$1 exchange rate 7.7532 7.766 Period-average HKD$ : US$1 exchange rate 7.7517 7.821 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	6 Months Ended
	Jan. 31, 2021
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	3. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment as of January 31, 2021 and July 31, 2020 are summarized below: As of January 31, 2021 (Unaudited) As of July 31, 2020 (Audited) Leasehold improvement $ - $ 148,982 Computer hardware and software 129,301 129,301 Outlet equipment 100,686 100,686 Leasable equipment 216,382 223,560 Application development 37,413 37,413 Outlet Design Fee and Equipment1 16,963 16,763 Total 500,745 656,705 Accumulated depreciation $ (238,548 ) $ (220,001 ) Foreign currency translation adjustment 29,709 (7,443 ) Property, plant and equipment, net $ 291,906 $ 429,261 1 2 3 4 WRITE OFF OF PROPERTY AND EQUIPMENT January 31, 2021 July 31, 2020 Write off of property and equipment $ 148,982 $ - Accumulated depreciation (80,677 ) - Total Write off of property and equipment $ 68,305 $ -

Lease

Lease	6 Months Ended
	Jan. 31, 2021
Leases [Abstract]
Lease	4. LEASE The Company officially adopted ASC 842 for the period on and after November 1, 2019 as permitted by ASU 2016-02. ASC 842 originally required all entities to use a “modified retrospective” transition approach that is intended to maximize comparability and be less complex than a full retrospective approach. On July 30, 2018, the FASB issued ASU 2018-11 to provide entities with relief from the costs of implementing certain aspects of the new leasing standard, ASU 2016-02 of which permits entities may elect not to recast the comparative periods presented when transitioning to ASC 842. As permitted by ASU 2018-11, the Company elect not to recast comparative periods, thusly. As of November 1, 2020, the Company recognized approximately US$19,724, lease liability as well as right-of-use asset for all leases (with the exception of short-term leases) at the commencement date. Lease liabilities are measured at present value of the sum of remaining rental payments as of November 1, 2020, with discounted rate of 4.15% adopted from People’s Bank of China as a reference for discount rate. A single lease cost is recognized over the lease term on a generally straight-line basis. All cash payments of operating lease cost are classified within operating activities in the statement of cash flows. The initial recognition of operating lease right and lease liability as follow: Gross lease payable $ 21,370 Less: imputed interest (826 ) Initial recognition as of November 1, 2020 $ 20,544 As of January 31, 2021 operating lease right of use asset as follow: Initial recognition as of November 1, 2020 $ 20,544 Accumulated amortization (2,476 ) Balance as of January 31, 2021 $ 18,068 As of January 31, 2021, operating lease liability as follow: Initial recognition as of November 1, 2020 $ 20,544 Less: gross repayment (2,671 ) Add: imputed interest 195 Balance as of January 31, 2021 $ 18,068 Less: lease liability current portion (10,164 ) Lease liability non-current portion $ 7,904 For the six months ended January 31, 2021, the amortization of the operating lease right of use asset are $17,359. Maturities of operating lease obligation as follow: Year ending July 31, 2021 (6 months) $ 5,029 July 31, 2022 (12 months) 10,377 October 31, 2022 (3 months) 2,662 Total $ 18,068 Other information: Six months ended January 31, 2021 2020 (unaudited) (unaudited) Cash paid for amounts included in the measurement of lease liabilities: - - Operating cash flow from operating lease $ 20,847 $ 13,565 Right-of-use assets obtained in exchange for operating lease liabilities 18,068 235,635 Remaining lease term for operating lease (years) 1.75 3.75 Weighted average discount rate for operating lease 4.15 % 4.15 % Lease expenses were $2,476 and $19,421 during the three and six months ended January 31, 2021, respectively. The Company adopt ASC 842 on and after November 1, 2019

Trademark

Trademark	6 Months Ended
	Jan. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Trademark	5. TRADEMARK As of January 31, 2021 (Unaudited) As of July 31, 2020 (Audited) Trademark 1 $ 28,138 $ 28,138 Accumulated amortization (3,638 ) (2,359 ) Total trademark $ 24,500 $ 25,779 1

Prepayments and Deposits

Prepayments and Deposits	6 Months Ended
	Jan. 31, 2021
Prepayments And Deposits
Prepayments and Deposits	6. PREPAYMENTS AND DEPOSITS Prepayments and deposits consisted of the following at January 31, 2021 and July 31, 2020: As of January 31, 2021 (Unaudited) As of July 31, 2020 (Audited) Deposits $ 60,347 $ 66,388 Prepaid expenses 39,061 47,075 Total prepaid expenses and deposits $ 99,408 $ 113,463

Common Stock

Common Stock	6 Months Ended
	Jan. 31, 2021
Equity [Abstract]
Common Stock	7. 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 January 31, 2021, MU Global Holding Limited has an issued and outstanding common share of 59,434,838.

Inventories

Inventories	6 Months Ended
	Jan. 31, 2021
Inventory Disclosure [Abstract]
Inventories	8. INVENTORIES As of As of January 31, 2021 (Unaudited) July 31, 2020 (Audited) Finished goods, at cost $ 46,678 $ 51,798 Total inventories $ 46,678 $ 51,798

Due from Related Parties

Due from Related Parties	6 Months Ended
	Jan. 31, 2021
Related Party Transactions [Abstract]
Due from Related Parties	9. DUE FROM RELATED PARTIES As of January 31, 2021 (Unaudited) As of July 31, 2020 (Audited) Tien Mu International Co., Ltd1 $ 16,530 $ 12,920 Total $ 16,530 $ 12.920 1

Other Payables and Accrued Liab

Other Payables and Accrued Liabilities	6 Months Ended
	Jan. 31, 2021
Payables and Accruals [Abstract]
Other Payables and Accrued Liabilities	10. OTHER PAYABLES AND ACCRUED LIABILITIES Other payables and accrued liabilities consisted of the following at January 31, 2021 and July 31, 2020: As of January 31, 2021 (Unaudited) As of July 31, 2020 (Audited) Accrued audit fees $ 21,100 $ 14,000 Accrued professional fees 7,500 5,000 Other payable and accrued liabilities 86,329 38,643 Total payables and accrued liabilities $ 114,929 $ 57,643

Due to Related Parties

Due to Related Parties	6 Months Ended
	Jan. 31, 2021
Related Party Transactions [Abstract]
Due to Related Parties	11. DUE TO RELATED PARTIES As of January 31, 2021 (Unaudited) As of July 31, 2020 (Audited) Wu, Chun-Teh1 $ 42,412 $ 39,066 Hsieh, Chang-Chung2 - 46,076 $ 42,412 $ 85,142 As of January 31, 2021, the balance $42,412 represented an outstanding payable to a related party. 1 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	6 Months Ended
	Jan. 31, 2021
Related Party Transactions [Abstract]
Loan from Director	12. LOAN FROM DIRECTOR As of As of January 31, 2021 (Unaudited) July 31, 2020 (Audited) Loan from Niu Yen-Yen $ 275,395 $ 176,097 Total $ 275,395 $ 176,097 The loan provided by director is unsecured, interest-free with no fixed repayment term, for working capital purpose. The amount is repayable on demand.

Loan from Related Party

Loan from Related Party	6 Months Ended
	Jan. 31, 2021
Related Party Transactions [Abstract]
Loan from Related Party	13. LOAN FROM RELATED PARTY As of As of January 31, 2021 (Unaudited) July 31, 2020 (Audited) Hong Ting Network Technology (Xiamen) Limited1 $ 52,913 $ 48,739 Total $ 52,913 $ 48,739 1

Income Taxes

Income Taxes	6 Months Ended
	Jan. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	14. INCOME TAXES For the Six Months Ended January 31, 2021, the local (United States) and foreign components of income/ (loss) before income taxes were comprised of the following: Six Months Ended January 31, 2021 2020 Tax jurisdictions from: Local $ (16,144 ) (20,346 ) Foreign, representing - Seychelles - - - Hong Kong $ (39,887 ) (62,921 ) - Shanghai $ (181,736 ) (228,830 ) Loss before income tax $ (237,767 ) (312,097 ) The provision for income taxes consisted of the following: For the period ended January 31, 2021 For the year ended January 31, 2020 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 January 31, 2021, the operations in the United States of America incurred $351,909 of cumulative net operating losses which can be carried forward indefinitely to offset a maximum of 80% future taxable income. The Company has provided for a full valuation allowance of $281,527 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 Risk

Concentrations of Risk	6 Months Ended
	Jan. 31, 2021
Risks and Uncertainties [Abstract]
Concentrations of Risk	15. 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	6 Months Ended
	Jan. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	16. COMMITMENTS AND CONTINGENCIES On November 1, 2020, the company entered into a contract rental agreement to rent the office in Shanghai for a period of 2 years commencing November 1, 2020 As of January 31, 2020, the Company has the aggregate minimal rent payments due in the next 5 years as follows: 2020 $ 1,710 2021 $ 10,259 2022 $ 8,555 2023 $ 8,549 Total $ 29,073

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jan. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions	17. RELATED PARTY TRANSACTIONS For the period ended January 31, 2021 the Company has following transactions with related parties: For the period ended January 31, 2021 (Unaudited) For the year ended January 31, 2020 (Unaudited) Professional fee paid: - Related party A $ 2,500 $ 12,000 Consultation fee paid: - Related party B $ 4,500 $ 17,400 - Related party C $ 8,100 $ 43,530 Total $ 15,100 $ 72,930 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 January 31, 2021, the Company incurred professional fees of $2,500 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	6 Months Ended
	Jan. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	18. 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 January 31, 2021 up through the date July 31, 2020 was the Company presented these audited consolidated financial statements.

Significant Events

Significant Events	6 Months Ended
	Jan. 31, 2021
Significant Events
Significant Events	19. SIGNIFICANT EVENTS During the fiscal year, the World Health Organization declared the Coronavirus (COVID-19) outbreak to be a pandemic, which has caused severe global social and economic disruptions and uncertainties, including markets where the Company operates. The consequences brought about by Covid-19 continue to evolve and whilst the Company actively monitoring and managing its operations to respond to these changes, the Company does not consider it practicable to provide any quantitative estimate on the potential impact it may have on the Company.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jan. 31, 2021
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 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.
Leases	Leases Prior to November 1, 2019, the Company accounted for leases under ASC 840, Accounting for Leases Leases,
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.
Going Concern	Going Concern The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, for the period ended January 31, 2021, the Company incurred a net loss of $237,767 and has generated revenue of $41,076. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year of the date that the financial statements are issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon improving its profitability and the continuing financial support from its shareholders. Management believes the existing shareholders or external financing will provide the additional cash to meet the Company’s obligations as they become due. No assurance can be given that any future financing, if needed, will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, if needed, it may contain undue restrictions on its operations, in the case of debt financing, or cause substantial dilution for its stock holders, in the case of equity financing.
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 six months 2021 2020 Period-end RMB : US$1 exchange rate 6.4256 6.937 Period-average RMB : US$1 exchange rate 6.6675 7.037 Period-end HKD$ : US$1 exchange rate 7.7532 7.766 Period-average HKD$ : US$1 exchange rate 7.7517 7.821
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)	6 Months Ended
	Jan. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Company's Subsidiary	Details of the Company’s subsidiary: Company name Place and date of incorporation 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)	6 Months Ended
	Jan. 31, 2021
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 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 six months 2021 2020 Period-end RMB : US$1 exchange rate 6.4256 6.937 Period-average RMB : US$1 exchange rate 6.6675 7.037 Period-end HKD$ : US$1 exchange rate 7.7532 7.766 Period-average HKD$ : US$1 exchange rate 7.7517 7.821

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	6 Months Ended
	Jan. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property, plant and equipment as of January 31, 2021 and July 31, 2020 are summarized below: As of January 31, 2021 (Unaudited) As of July 31, 2020 (Audited) Leasehold improvement $ - $ 148,982 Computer hardware and software 129,301 129,301 Outlet equipment 100,686 100,686 Leasable equipment 216,382 223,560 Application development 37,413 37,413 Outlet Design Fee and Equipment1 16,963 16,763 Total 500,745 656,705 Accumulated depreciation $ (238,548 ) $ (220,001 ) Foreign currency translation adjustment 29,709 (7,443 ) Property, plant and equipment, net $ 291,906 $ 429,261 1 2 3 4
Schedul of Write Off of Property and Equipment	WRITE OFF OF PROPERTY AND EQUIPMENT January 31, 2021 July 31, 2020 Write off of property and equipment $ 148,982 $ - Accumulated depreciation (80,677 ) - Total Write off of property and equipment $ 68,305 $ -

Lease (Tables)

Lease (Tables)	6 Months Ended
	Jan. 31, 2021
Leases [Abstract]
Schedule of Recognition of Operating Lease Right and Lease Liability	The initial recognition of operating lease right and lease liability as follow: Gross lease payable $ 21,370 Less: imputed interest (826 ) Initial recognition as of November 1, 2020 $ 20,544
Schedule of Operating Lease Right of Use Asset	As of January 31, 2021 operating lease right of use asset as follow: Initial recognition as of November 1, 2020 $ 20,544 Accumulated amortization (2,476 ) Balance as of January 31, 2021 $ 18,068
Schedule of Operating Lease Liability	As of January 31, 2021, operating lease liability as follow: Initial recognition as of November 1, 2020 $ 20,544 Less: gross repayment (2,671 ) Add: imputed interest 195 Balance as of January 31, 2021 $ 18,068 Less: lease liability current portion (10,164 ) Lease liability non-current portion $ 7,904
Schedule of Maturities of Operating Lease Obligation	Maturities of operating lease obligation as follow: Year ending July 31, 2021 (6 months) $ 5,029 July 31, 2022 (12 months) 10,377 October 31, 2022 (3 months) 2,662 Total $ 18,068
Schedule of Other Information	Other information: Six months ended January 31, 2021 2020 (unaudited) (unaudited) Cash paid for amounts included in the measurement of lease liabilities: - - Operating cash flow from operating lease $ 20,847 $ 13,565 Right-of-use assets obtained in exchange for operating lease liabilities 18,068 235,635 Remaining lease term for operating lease (years) 1.75 3.75 Weighted average discount rate for operating lease 4.15 % 4.15 %

Trademark (Tables)

Trademark (Tables)	6 Months Ended
	Jan. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Trademark	As of January 31, 2021 (Unaudited) As of July 31, 2020 (Audited) Trademark 1 $ 28,138 $ 28,138 Accumulated amortization (3,638 ) (2,359 ) Total trademark $ 24,500 $ 25,779 1The trademarks are held under the company’s subsidiaries in Hong Kong and Shanghai, China. Amortization trademark for during the three and six months ended January 31, 2021 was $640 and $1,411

Prepayments and Deposits (Table

Prepayments and Deposits (Tables)	6 Months Ended
	Jan. 31, 2021
Prepayments And Deposits
Schedule of Prepayments and Deposits	Prepayments and deposits consisted of the following at January 31, 2021 and July 31, 2020: As of January 31, 2021 (Unaudited) As of July 31, 2020 (Audited) Deposits $ 60,347 $ 66,388 Prepaid expenses 39,061 47,075 Total prepaid expenses and deposits $ 99,408 $ 113,463

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jan. 31, 2021
Inventory Disclosure [Abstract]
Schedule of Inventories	As of As of January 31, 2021 (Unaudited) July 31, 2020 (Audited) Finished goods, at cost $ 46,678 $ 51,798 Total inventories $ 46,678 $ 51,798

Due from Related Parties (Table

Due from Related Parties (Tables)	6 Months Ended
	Jan. 31, 2021
Related Party Transactions [Abstract]
Schedule of Due from Related Parties	As of January 31, 2021 (Unaudited) As of July 31, 2020 (Audited) Tien Mu International Co., Ltd1 $ 16,530 $ 12,920 Total $ 16,530 $ 12.920 1

Other Payables and Accrued Li_2

Other Payables and Accrued Liabilities (Tables)	6 Months Ended
	Jan. 31, 2021
Payables and Accruals [Abstract]
Schedule of Other Payables and Accrued Liabilities	Other payables and accrued liabilities consisted of the following at January 31, 2021 and July 31, 2020: As of January 31, 2021 (Unaudited) As of July 31, 2020 (Audited) Accrued audit fees $ 21,100 $ 14,000 Accrued professional fees 7,500 5,000 Other payable and accrued liabilities 86,329 38,643 Total payables and accrued liabilities $ 114,929 $ 57,643

Due to Related Parties (Tables)

Due to Related Parties (Tables)	6 Months Ended
	Jan. 31, 2021
Related Party Transactions [Abstract]
Schedule of Due to Related Parties	As of January 31, 2021 (Unaudited) As of July 31, 2020 (Audited) Wu, Chun-Teh1 $ 42,412 $ 39,066 Hsieh, Chang-Chung2 - 46,076 $ 42,412 $ 85,142 1 2

Loan from Director (Tables)

Loan from Director (Tables)	6 Months Ended
	Jan. 31, 2021
Related Party Transactions [Abstract]
Schedule of Loan from Director	As of As of January 31, 2021 (Unaudited) July 31, 2020 (Audited) Loan from Niu Yen-Yen $ 275,395 $ 176,097 Total $ 275,395 $ 176,097

Loan from Related Party (Tables

Loan from Related Party (Tables)	6 Months Ended
	Jan. 31, 2021
Related Party Transactions [Abstract]
Schedule of Loan from Related Party	As of As of January 31, 2021 (Unaudited) July 31, 2020 (Audited) Hong Ting Network Technology (Xiamen) Limited1 $ 52,913 $ 48,739 Total $ 52,913 $ 48,739 1

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
	Jan. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Loss Before Income Tax	For the Six Months Ended January 31, 2021, the local (United States) and foreign components of income/ (loss) before income taxes were comprised of the following: Six Months Ended January 31, 2021 2020 Tax jurisdictions from: Local $ (16,144 ) (20,346 ) Foreign, representing - Seychelles - - - Hong Kong $ (39,887 ) (62,921 ) - Shanghai $ (181,736 ) (228,830 ) Loss before income tax $ (237,767 ) (312,097 )
Schedule of Provision for Income Taxes	The provision for income taxes consisted of the following: For the period ended January 31, 2021 For the year ended January 31, 2020 Current: - Local $ - $ - - Foreign - - Deferred: - Local - - - Foreign - - Income tax expense $ - $ -

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jan. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of Aggregate Minimal Rent Payments	As of January 31, 2020, the Company has the aggregate minimal rent payments due in the next 5 years as follows: 2020 $ 1,710 2021 $ 10,259 2022 $ 8,555 2023 $ 8,549 Total $ 29,073

Related Party Transactions (Tab

Related Party Transactions (Tables)	6 Months Ended
	Jan. 31, 2021
Related Party Transactions [Abstract]
Schedule of Outstanding Payable to Related Party	For the period ended January 31, 2021 the Company has following transactions with related parties: For the period ended January 31, 2021 (Unaudited) For the year ended January 31, 2020 (Unaudited) Professional fee paid: - Related party A $ 2,500 $ 12,000 Consultation fee paid: - Related party B $ 4,500 $ 17,400 - Related party C $ 8,100 $ 43,530 Total $ 15,100 $ 72,930

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)	6 Months Ended
	Jan. 31, 2021
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) - USD ($)	3 Months Ended				6 Months Ended
	Jan. 31, 2021	Oct. 31, 2020	Jan. 31, 2020	Oct. 31, 2019	Jan. 31, 2021	Jan. 31, 2020
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.
Net loss	$ (141,166)	$ (96,601)	$ (119,761)	$ (192,336)	$ (237,767)	$ (312,097)
Revenue	$ 19,381		$ 65,141		$ 41,076	$ 92,311

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Property, Plant and Equipment Estimated Life (Details)	6 Months Ended
	Jan. 31, 2021
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)	Jan. 31, 2021	Jan. 31, 2020
Period-end RMB : US$1 Exchange Rate [Member]
Foreign currency exchange rate, translation	6.4256	7.037
Period-average RMB : US$1 Exchange Rate [Member]
Foreign currency exchange rate, translation	6.6675	6.937
Period-end HKD$ : US$1 Exchange Rate [Member]
Foreign currency exchange rate, translation	7.7532	7.766
Period-average HKD$ : US$1 Exchange Rate [Member]
Foreign currency exchange rate, translation	7.7517	7.821

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($)		Jan. 31, 2021	Jul. 31, 2020	Jan. 31, 2020
Total		$ 500,745	$ 656,705
Accumulated depreciation		(238,548)	(220,001)
Foreign currency translation adjustment		29,709	(7,443)
Property, plant and equipment, net		291,906	429,261
Leasehold Improvement [Member]
Total			148,982
Computer Hardware and Software [Member]
Total		129,301	129,301
Office Equipment [Member]
Total		100,686	100,686
Leasable Equipment [Member]
Total		216,382	223,560
Application Development [Member]
Total		37,413		$ 37,413
Outlet Design Fee and Equipment [Member]
Total	[1]	$ 16,963	$ 16,763
[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 January 31, 2021, the outlet design has not yet completed, therefore no depreciation has been provided.

Property, Plant and Equipment_2

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Details) (Parenthetical) - USD ($)	6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Jul. 31, 2020
Equipment net asset, value	$ 291,906		$ 429,261
Gain on disposal of equipment	6,489
Property, Plant and Equipment [Member]
Depreciation expense	84,037	$ 80,196
Outlet Design Fee and Equipment [Member]
Depreciation expense
Application Development Fee [Member]
Depreciation expense
5 Units of Leasable Equipment [Member]
Equipment disposed, value	7,178
Equipment net asset, value	5,622
Gain on disposal of equipment	$ 6,489

Property, Plant and Equipment_3

Property, Plant and Equipment - Schedul of Write Off of Property and Equipment (Details) - USD ($)	Jan. 31, 2021	Jul. 31, 2020
Property, Plant and Equipment [Abstract]
Write off of property and equipment	$ 148,982
Accumulated depreciation	(80,677)
Total Write off of property and equipment	$ 68,305

Lease (Details Narrative)

Lease (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
	Jan. 31, 2021	Jan. 31, 2021	Jan. 31, 2021	Nov. 02, 2020	Jul. 31, 2020	Feb. 02, 2020	Jan. 31, 2020
Lease liability right-of-use asset	$ 18,068	$ 18,068	$ 18,068		$ 198,514	$ 20,544	$ 235,635
Lease discounted rate	4.15%	4.15%	4.15%				4.15%
Amortization of operating lease right of use asset		$ 17,359	$ 2,476
Lease expenses	$ 2,476	$ 19,421
Adopted ASC 842 [Member]
Lease liability right-of-use asset				$ 19,724
Lease discounted rate				4.15%

Lease - Schedule of Recognition

Lease - Schedule of Recognition of Operating Lease Right and Lease Liability (Details)	Jan. 31, 2021USD ($)
Leases [Abstract]
Gross lease payable	$ 21,370
Less: imputed interest	(826)
Initial recognition as of November 1, 2020	$ (20,544)

Lease - Schedule of Operating L

Lease - Schedule of Operating Lease Right of Use Asset (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jan. 31, 2021	Jan. 31, 2021
Leases [Abstract]
Initial recognition as of November 1, 2020	$ 198,514	$ 20,544
Accumulated amortization	(17,359)	(2,476)
Balance as of January 31, 2021	$ 18,068	$ 18,068

Lease - Schedule of Operating_2

Lease - Schedule of Operating Lease Liability (Details) - USD ($)	Jan. 31, 2021	Jul. 31, 2020
Leases [Abstract]
Initial recognition as of November 1, 2020	$ 20,544
Less: gross repayment	(2,671)
Add: imputed interest	195
Balance as of January 31, 2021	18,068
Less: lease liability current portion	(10,164)
Lease liability non-current portion	$ 7,904	$ 148,431

Lease - Schedule of Maturities

Lease - Schedule of Maturities of Operating Lease Obligation (Details) - Operating Lease Obligation [Member]	Jan. 31, 2021USD ($)
July 31, 2021 (6 months)	$ 5,029
July 31, 2022 (12 months)	10,377
October 31, 2022 (3 months)	2,662
Total	$ 18,068

Lease - Schedule of Other Infor

Lease - Schedule of Other Information (Details) - USD ($)	6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Jul. 31, 2020	Feb. 02, 2020
Leases [Abstract]
Operating cash flow from operating lease	$ 20,847	$ 13,565
Right-of-use assets obtained in exchange for operating lease liabilities	$ 18,068	$ 235,635	$ 198,514	$ 20,544
Remaining lease term for operating lease (years)	1 year 9 months	3 years 9 months
Weighted average discount rate for operating lease	4.15%	4.15%

Trademark - Schedule of Tradema

Trademark - Schedule of Trademark (Details) - USD ($)		Jan. 31, 2021	Jul. 31, 2020
Total trademark		$ 334,474	$ 653,554
Trademarks [Member]
Trademark	[1]	28,138	28,138
Accumulated amortization		(3,638)	(2,359)
Total trademark		$ 24,500	$ 25,779
[1]	The trademarks are held under the company's subsidiaries in Hong Kong and Shanghai, China. Amortization trademark for during the three and six months ended January 31, 2021 was $640 and $1,411

Trademark - Schedule of Trade_2

Trademark - Schedule of Trademark (Details) (Parenthetical) - USD ($)	3 Months Ended	6 Months Ended
	Jan. 31, 2021	Jan. 31, 2021
Trademarks [Member]
Amortization	$ 640	$ 1,411

Prepayments and Deposits - Sche

Prepayments and Deposits - Schedule of Prepayments and Deposits (Details) - USD ($)	Jan. 31, 2021	Jul. 31, 2020
Prepayments And Deposits
Deposits	$ 60,347	$ 66,388
Prepaid expenses	39,061	47,075
Total prepaid expenses and deposits	$ 99,408	$ 113,463

Common Stock (Details Narrative

Common Stock (Details Narrative) - USD ($)

May 07, 2019

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

Jan. 31, 2021

Jul. 31, 2020

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

45 Accredited Investors [Member]

Convertible promissory note issued on conversion

$ 779,125

Conversion price per share

$ 1

Convertible promissory note issued on conversion, shares

779,125

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 Inventories (Details) - USD ($)	Jan. 31, 2021	Jul. 31, 2020
Inventory Disclosure [Abstract]
Finished goods, at cost	$ 46,678	$ 51,798
Total inventories	$ 46,678	$ 51,798

Due from Related Parties - Sche

Due from Related Parties - Schedule of Due from Related Parties (Details) - USD ($)		Jan. 31, 2021	Jul. 31, 2020
Total amount due from related party		$ 16,530	$ 12,920
Tien Mu International Co., Ltd [Member]
Total amount due from related party	[1]	$ 16,530	$ 12,920
[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 ($)	Jan. 31, 2021	Jul. 31, 2020
Payables and Accruals [Abstract]
Accrued audit fees	$ 21,100	$ 14,000
Accrued professional fees	7,500	5,000
Other payable and accrued liabilities	86,329	38,643
Total payables and accrued liabilities	$ 114,929	$ 57,643

Due to Related Parties (Details

Due to Related Parties (Details Narrative) - USD ($)	Jan. 31, 2021	Jul. 31, 2020
Related Party Transactions [Abstract]
Amount due to related parties	$ 42,412	$ 85,142

Due to Related Parties - Schedu

Due to Related Parties - Schedule of Due to Related Parties (Details) - USD ($)		Jan. 31, 2021	Jul. 31, 2020
Due to related parties		$ 42,412	$ 85,142
Wu, Chun-Teh [Member]
Due to related parties	[1]	42,412	39,066
Hsieh, Chang-Chung [Member]
Due to related parties	[2]		$ 46,076
[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 ($)	Jan. 31, 2021	Jul. 31, 2020
Total	$ 275,395	$ 176,097
Loan from Niu Yen-Yen [Member]
Total	$ 275,395	$ 176,097

Loan from Related Party - Sched

Loan from Related Party - Schedule of Loan from Related Party (Details) - USD ($)		Jan. 31, 2021	Jul. 31, 2020
Total		$ 52,913	$ 48,739
Hong Ting Network Technology (Xiamen) Limited [Member]
Total	[1]	$ 52,913	$ 48,739
[1]	Hong Ting Network Technology (Xiamen) Limited is wholly owned and managed by Ms Yen-Yen Niu, the CEO and director of the company. The loan is unsecured, interest-free and repayable in May 31,2020 and further extended to May 31, 2021 with a loan agreement entered on June 1, 2020.

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	6 Months Ended
	Jan. 31, 2021USD ($)
Cumulative net operating losses carryforwards	$ 351,909
Valuation allowance	$ 281,527
Hong Kong [Member]
Statutory income tax rate	16.50%
People's Republic of China (PRC) [Member]
Statutory income tax rate	25.00%
Maximum [Member]
Future taxable income percentage	80.00%

Income Taxes - Schedule of Loss

Income Taxes - Schedule of Loss Before Income Tax (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2021	Jan. 31, 2020
Local			$ (16,144)	$ (20,346)
Loss before income tax	$ (141,166)	$ (119,761)	(237,767)	(312,097)
Seychelles [Member]
Foreign
Hong Kong [Member]
Foreign			(39,887)	(62,921)
Shanghai [Member]
Foreign			$ (181,736)	$ (228,830)

Income Taxes - Schedule of Prov

Income Taxes - Schedule of Provision for Income Taxes (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2021	Jan. 31, 2020
Income Tax Disclosure [Abstract]
Current - Local
Current - Foreign
Deferred - Local
Deferred - Foreign
Income tax expense

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - Rental Agreement [Member] - Shanghai [Member]	6 Months Ended
	Jan. 31, 2021	Nov. 02, 2020
Rental agreement term		2 years
Lease description	On November 1, 2020, the company entered into a contract rental agreement to rent the office in Shanghai for a period of 2 years commencing November 1, 2020

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Aggregate Minimal Rent Payments (Details) - Rental Agreement [Member]	Jan. 31, 2021USD ($)
2020	$ 1,710
2021	10,259
2022	8,555
2023	8,549
Total	$ 29,073

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020
Related Party A [Member]
Professional fees	$ 2,500	$ 12,000

Related Party Transactions - Sc

Related Party Transactions - Schedule of Outstanding Payable to Related Party (Details) - USD ($)	6 Months Ended
	Jan. 31, 2021	Jan. 31, 2020
Total	$ 15,100	$ 72,930
Related Party A [Member]
Professional fee	2,500	12,000
Related Party B [Member]
Consultation fee	4,500	17,400
Related Party C [Member]
Consultation fee	$ 8,100	$ 43,530