Vanguard Green Investment (VGES) 10-K 15 Nov 21 2021 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jul. 31, 2021	Jan. 29, 2021
Cover [Abstract]
Entity Registrant Name	MU GLOBAL HOLDING Ltd
Entity Central Index Key	0001746119
Document Type	10-K
Document Period End Date	Jul. 31, 2021
Amendment Flag	false
Current Fiscal Year End Date	--07-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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 Public Float		$ 0
Entity Common Stock, Shares Outstanding	59,434,838
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jul. 31, 2021	Jul. 31, 2020
NON-CURRENT ASSETS
Property, plant and equipment	$ 219,669	$ 429,261
Leased asset - Right of use	12,966	198,514
Total non-current assets, excluding intangible assets	232,635	627,775
INTANGIBLE ASSET
Patent and Trademark	24,116	25,779
Total Noncurrent assets	256,751	653,554
CURRENT ASSETS
Other receivables		193
Prepayments and deposits	101,688	113,463
Amount due from related party	10,425	12,920
Inventories	38,374	51,798
Cash and cash equivalents	20,231	11,670
Total current assets	170,718	190,044
TOTAL ASSETS	427,469	843,598
NON-CURRENT LIABILITIES
Leased liabilities	2,647	148,431
Loan from related party	52,620
Loan from Director	136,193
Loan from third party	85,895
Total Non-Current Liability	277,355	148,431
CURRENT LIABILITIES
Other payables and accrued liabilities	22,092	57,643
Amounts due to related parties	95,453	85,142
Deposit from franchisees	33,701	42,624
Deposit from customers	41,013	38,148
Loan from Director	138,443	176,097
Loan from related party		48,739
Leased liabilities	10,319	58,796
Total current liabilities	341,021	507,189
TOTAL LIABILITIES	618,376	655,620
STOCKHOLDERS' EQUITY
Preferred stock, $0.0001 par value, 200,000,000 shares authorized, None issued and outstanding
Common stock, $0.0001 par value, 600,000,000 shares authorized, 59,434,838 and 59,434,838 shares issued and outstanding as of July 31, 2020 and July 31, 2019 respectively	5,943	5,943
Additional paid-in capital	1,830,300	1,830,300
Foreign currency adjustment	4,698	(3,361)
Accumulated deficit	(2,031,848)	(1,644,904)
Total Stockholders' Equity	(190,907)	187,978
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 427,469	$ 843,598

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jul. 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

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
Income Statement [Abstract]
REVENUE	$ 64,951	$ 98,478
COST OF REVENUE	(17,218)	(10,718)
GROSS PROFIT	47,733	87,760
OTHER INCOME	36,144	6,170
SELLING AND MARKETING EXPENSES	(7,180)	(25,668)
GENERAL AND ADMINISTRATIVE EXPENSES	(463,641)	(737,170)
LOSS BEFORE INCOME TAX	(386,944)	(668,908)
INCOME TAXES PROVISION
NET LOSS	(386,944)	(668,908)
Other comprehensive (loss)/income:
- Foreign exchange translation (loss)/gain	8,059	(12,088)
TOTAL COMPREHENSIVE LOSS	$ (378,885)	$ (680,996)
Net loss per share - Basic and diluted	$ 0	$ 0
Weighted average number of common shares outstanding - Basic and diluted	59,434,838	59,434,838

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders Equity - USD ($)	Common Shares [Member]	Additional Paid-In Capital [Member]	Accumulated Others Comprehensive Income [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				(668,908)	(668,908)
Foreign currency translation adjustment			(12,088)		(12,088)
Ending balance at Jul. 31, 2020	$ 5,943	1,830,300	(3,361)	(1,644,904)	187,978
Ending balance, shares at Jul. 31, 2020	59,434,838
Net loss for the period				(386,944)	(386,944)
Foreign currency translation adjustment			8,059		8,059
Ending balance at Jul. 31, 2021	$ 5,943	$ 1,830,300	$ 4,698	$ (2,031,848)	$ (190,907)
Ending balance, shares at Jul. 31, 2021	59,434,838

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($)	12 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (386,944)	$ (668,908)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	193,447	192,151
Asset written-off	75,029	20,810
Reversal on termination of leased asset	(6,471)
Gain on disposal	(16,695)
Changes in operating assets and liabilities:
Trade receivables	193	(193)
Other receivables		18,804
Prepayments and deposits	16,416	44,167
Amount due from related parties	2,495	(12,920)
Inventories	17,549	(7,851)
Other payables and accrued liabilities	(14,405)	(35,756)
Amount due to related parties		41,076
Leased liabilities	(25,733)	(33,523)
Deposit from franchisees	(3,366)	10,864
Deposit from customers	(8,095)	38,148
Net cash used in operating activities	(156,580)	(393,131)
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceed on disposal of property, plant and equipment	28,046
Purchase of trademark	(1,286)	(28,138)
Purchase of property, plant and equipment	(19,965)	(182,325)
Net cash used in investing activities	6,795	(210,463)
CASH FLOWS FROM FINANCING ACTIVITIES:
Loan from Director	88,492	176,097
Loan from related party	68,871	48,739
Net cash from financing activities	157,363	224,836
Effect of exchange rate changes on cash and cash equivalents	983	(3,975)
Net change in cash and cash equivalents	8,561	(382,733)
Cash and cash equivalents, beginning of year	11,670	394,403
CASH AND CASH EQUIVALENTS, END OF YEAR	20,231	11,670
SUPPLEMENTAL CASH FLOWS INFORMATION
Income taxes paid
Interest paid

Organization and Business Backg

Organization and Business Background	12 Months Ended
	Jul. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Business Background	1. ORGANIZATION AND BUSINESS BACKGROUND 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, MU Global Holding Limited incorporated a wholly owned subsidiary in Shanghai, People Republic of China under the name of MU Global Health Management (Shanghai) Limited. 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 year ended July 31, 2021, the Company incurred a net loss of $386,944 and capital deficiency of $190,907 which 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. Details of the Company’s subsidiary: Company name Place and incorporation Particulars of issued capital Principal activities Proportional 1. MU Worldwide Group Limited Seychelles, June 7, 2018 100 shares of ordinary share of US$1 each Investment holding 100 % 2. MU Global Holding Limited Hong Kong, January 30, 2018 1 share of ordinary share of Providing SPA and wellness service in Hong Kong 100 % 3. MU Global Health Management (Shanghai) Limited Shanghai, RMB 7,400,300 Providing SPA and wellness service in China 100 % Business Overview MU Global is a beauty and wellness company, providing SPA and wellness service and also SPA related products to the customers. The services provided are designed to improve the overall health system and body function. Since the establishment, the Company has been focusing to expand in the Chinese market, with other country also under consideration as target destinations. As an emerging industry in China, the beauty and wellness industry are still in the early stage as there is a huge potential for the industry to growth significantly. According to a report published by the Chinese State Department, the beauty and wellness industry of the country is expected reach the market value of China 8 trillion Chinese Yuan by 2020, accounting for 6.5% of the country Gross Domestic Product (GDP). In year 2020, COVID-19 crisis has resulted the sales of the global beauty and wellness industry weak due to consumers have had limited access to retail outlets. and supply chain bottlenecks have reduced product availability. In China, the industry’s February sales fell up to 80 percent compared with 2019. Nevertheless, based on Mckinsey and Company research report on April 8, 2021,shows that consumers care deeply about wellness—and that their interest is growing and estimate the global wellness market at more than US$1.5 trillion, with annual growth of 5 to 10 percent. A rise in both consumer interest and purchasing power presents tremendous opportunities for companies, particularly as spending on personal wellness rebounds after stagnating or even declining during the COVID-19 crisis China has large territory, population, diverse ethnicity and cultural background. As such, it has resulted in different consumer orientations in different cities and townships across the country, which is particularly challenging to tackle the consumer market with a single business model. The advance in technological development and rise in use of technology in marketing has also intensified the competition, probing the Company to develop the business models that allow quick penetration and huge coverage of different markets, and also being able to cope with the swift changes in the consumer market. Thus, the Company is focusing on three key areas as part of the Company’s early development in the Chinese market. The first and most key focus is to enter the regional market through the adoption of franchisee and agent model, which the other parties are familiar and have deep understanding in the local market, hence its operating strategy is effective and best suited the targeted region. Second, the key strategy is to ensure rapid development of the Omni channel marketing plan which targets to lease out at least ten thousand Stone Spa Bed (Hot Stone Bath equipment), reducing the time cost for the development of project, and most importantly, working on to spur sales and revenue growth. Lastly, the essential requirement for business success in the Chinese market is to ensure and maintain a clear and transparent business model, which would result in effective collaboration between the company and its agent/franchisee, and consequently leads to efficient market operation and a win-win situation between the two parties Currently, the Company operates in the Chinese market with two business models: 1. Tripartite co-operation and profit sharing model. 2. Large-scale chain agent model 3. Direct- service store model

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Jul. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying consolidated financial statements reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying consolidated financial statements and notes. Basis of presentation These accompanying consolidated financial statements have been 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 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 Financial Accounting Standards Board, or FASB, issued ASC 606. The standard is a comprehensive new revenue recognition model that requires revenue to be recognized in a manner to depict the transfer of goods or services to a customer at an amount that reflects the consideration expected to be received in exchange for those goods or services. 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: Classification 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 property, plant and equipment is the difference between the net sales proceeds and the carrying amount of the relevant assets and is recognized in the Consolidated Statements of Operations and Comprehensive Loss. Impairment of long-live assets Long-lived assets primarily include trademark of the Company. In accordance with the provision of ASC Topic 360, Impairment or Disposal of Long-Lived Assets 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 Consolidated Statements of Operations and Comprehensive Loss. Income taxes Income taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. 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 using the going concern basis of accounting, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. For the year ended July 31, 2021, the Company has generated revenue of $64,951 and continuously incurred a net loss of $386,944. As of July 31, 2021, the Company suffered an accumulated deficit of $2,031,848. The Company’s ability to continue as a going concern is dependent upon improving the profitability and the continuing financial support from its stockholders. Management believes the existing shareholders or external financing will provide the additional cash to meet the Company’s obligations as they become due. These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result in the Company not being able to continue as a going concern. Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260 “ Earnings Per Share Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the Consolidated Statements of Operations and Comprehensive loss. The functional currency of the parent Company is United States dollar and the functional currency of the subsidiaries MU Worldwide Group Limited (Syechell) and MU Global Holding Limited (Hong Kong) is United States dollar. MU Global Health Management (Shanghai) Limited is in Renminbi. The reporting currency of the Company and its subsidiary is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement” Translation of amounts from RMB, TWD and HK$ into US$1 has been made at the following exchange rates for the respective periods: As of and for the year ended July 31, 2021 2020 Year-end RMB : US$1 exchange rate 6.461 6.976 Year-average RMB : US$1 exchange rate 6.578 7.043 Year-end HK$ : US$1 exchange rate 7.772 7.750 Year-average HK$ : US$1 exchange rate 7.758 7.790 Year-end TWD : US$1 exchange rate 27.972 29.361 Year-average TWD : US$1 exchange rate 28.340 30.269 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, subscription receivables, prepayment and deposits, accounts payable, and other payables and accrued liabilities 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: Observable inputs such as quoted prices in active markets; Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. Recent accounting pronouncements 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.

Common Stock

Common Stock	12 Months Ended
	Jul. 31, 2021
Equity [Abstract]
Common Stock	3. 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 10, 2018, Server Int’l Co., Ltd, a Company solely controlled and owned by the CEO, transferred 1,500,000 shares of common stock to 8 non-US residents. 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. From August 1, 2018 to December 13, 2018, Ms. Niu Yen-Yen, the CEO of the Company, 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. From August 1, 2020 to July 31, 2021, Ms. Niu Yen-Yen, the CEO of the Company, had 395,000 common stock transferred from 3 non-US residents and had sold 3,364,921 common stock to 20 non-US residents. As of July 31, 2021, the Company has an issued and outstanding common share of 59,434,838.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Jul. 31, 2021
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	4. PROPERTY, PLANT AND EQUIPMENT As of As of (Audited) (Audited) Leasehold Improvement $ - 148,982 Computer hardware and software 129,301 129,301 Office equipment 120,651 100,686 Leasable equipment 216,924 223,560 Outlet design fee and equipment 1 16,763 16,763 Application development fee 37,413 37,413 Total 521,052 656,705 Accumulated depreciation 2 (307,197 ) (220,001 ) Foreign currency translation adjustment 5,814 (7,443 ) Property, plant and equipment, net $ 219,669 429,261 1 2 WRITE OFF OF PROPERTY, PLANT AND EQUIPMENT As of July 31, 2021 (audited) As of July 31, 2020 (audited) Write off of property and equipment $ 148,982 $ - Accumulated depreciation (80,677 ) - Foreign currency translation adjustment 6,153 - Total Write off of property and equipment $ 74,458 $ - DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT As of July 31, 2021 (audited) As of July 31, 2020 (audited) Proceed from disposal of property, plant and equipment $ 28,065 $ - Disposal of equipment at cost (16,141 ) - Accumulated depreciation 4,771 - Total gain on disposal $ 16,695 $ -

Lease

Lease	12 Months Ended
	Jul. 31, 2021
Leases [Abstract]
Lease	5. LEASE As of October 31, 2020, the Company had terminated the leased asset which has been recognize on November 1, 2019. Thereafter 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: As of As of (Audited) (Audited) Gross lease payable $ 21,370 $ 271,328 Less: imputed interest (826 ) (21,228 ) Initial recognition as of November 1, 2020 and 2019 $ 20,544 $ 250,100 As July 31, 2021 and July 31, 2020 operating lease right of use asset as follow: As of As of (Audited) (Audited) Initial recognition $ 250,100 $ 250,100 Add: New Lease addition 20,544 - Less: Termination of lease (250,100 ) - Balance 20,544 250,100 Foreign exchange translation loss (247 ) (9,351 ) Accumulated amortization (7,331 ) (42,235 ) Balance end of the year $ 12,966 $ 198,514 As July 31, 2021 and July 31, 2020 operating lease liability as follow: As of As of (Audited) (Audited) Initial recognition $ 250,100 $ 250,100 Add: New operating lease liability 20,544 - Less: Termination of lease (250,100 ) - Less: Foreign exchange translation gain (247 ) (4,482 ) Less: gross repayment (7,828 ) (43,254 ) Add: imputed interest 497 4,836 Balance 12,966 207,227 Less: lease liability current portion (10,319 ) (58,796 ) Lease liability non-current portion $ 2,647 $ 148,431 For the year ended July 31, 2021, the amortization of the operating lease right of use asset was $7,331 while for year ended July 31, 2020, the amortization of the operating lease right of use asset was $42,235. Maturities of operating lease obligation as follow: Year ending July 31, 2022 (12 months) 10,319 October 31, 2022 (3 months) 2,647 Total $ 12,966 Other information: Year ended Year ended July 31, 2021 July 31, 2020 (Audited) (Audited) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow from operating lease $ 25,733 $ 33,523 Right-of-use assets obtained in exchange for operating lease liabilities $ 12,966 $ 198,514 Remaining lease term for operating lease (years) 1.25 3.25 Weighted average discount rate for operating lease 4.15 % 4.15 % Lease expenses were $2,656 and $24,695 during the year ended July 31, 2021 and July 31, 2020 respectively.

Trademark

Trademark	12 Months Ended
	Jul. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Trademark	6. TRADEMARK As of As of July 31, 2021 July 31, 2020 (Audited) (Audited) Trademark 1 $ 29,563 $ 28,138 Accumulated amortization (5,425 ) (2,359 ) Foreign currency translation adjustment (22 ) - Trademark, net $ 24,116 $ 25,779 1 Amortization expense for the year ended July 31, 2021 and July 31, 2020 was $3,066 and $2,359 respectively.

Prepayments and Deposits

Prepayments and Deposits	12 Months Ended
	Jul. 31, 2021
Prepayments And Deposits
Prepayments and Deposits	7. PREPAYMENTS AND DEPOSITS As of As of July 31, 2021 July 31, 2020 (Audited) (Audited) Prepayments $ 41,501 $ 47,075 Deposits 60,187 66,388 Total prepayments and deposits $ 101,688 $ 113,463

Amount Due from Related Party

Amount Due from Related Party	12 Months Ended
	Jul. 31, 2020
Related Party Transactions [Abstract]
Amount Due from Related Party	8. AMOUNT DUE FROM RELATED PARTY As of As of July 31, 2021 July 31, 2020 (Audited) (Audited) Tien Mu International Co., Ltd 1 $ 10,425 $ 12,920 Total amount due from related party $ 10,425 $ 12,920 1

Inventories

Inventories	12 Months Ended
	Jul. 31, 2021
Inventory Disclosure [Abstract]
Inventories	9. INVENTORIES As of As of July 31, 2021 July 31, 2020 (Audited) (Audited) Finished goods, at cost $ 38,374 $ 51,798 Total inventories $ 38,374 $ 51,798

Loan from Related Party

Loan from Related Party	12 Months Ended
	Jul. 31, 2021
Related Party Transactions [Abstract]
Loan from Related Party	10. LOAN FROM RELATED PARTY As of July 31, 2021 As of July 31, 2020 (Audited) (Audited) Hong Ting Network Technology (Xiamen) Limited 1 $ 52,620 $ 48,739 Total loan from related party $ 52,620 $ 48,739 1

Loan from Third Party

Loan from Third Party	12 Months Ended
	Jul. 31, 2021
Related Party Transactions [Abstract]
Loan from Third Party	11. LOAN FROM THIRD PARTY As of July 31, 2021 As of July 31, 2020 (Audited) (Audited) Shang Hai Shi Ba Enterprise Management Centre $ 85,895 $ - Total loan from third party $ 85,895 $ - The loan is unsecured, interest-free and repayable on July 22, 2023.

Loan from Director

Loan from Director	12 Months Ended
	Jul. 31, 2021
Related Party Transactions [Abstract]
Loan from Director	12. LOAN FROM DIRECTOR As of July 31, 2021 As of July 31, 2020 (Audited) (Audited) Current $ 138,443 $ 176,097 Non-current 136,193 - Total loan from Director $ 274,636 $ 176,097 The loan provided by director Niu Yen-Yen is unsecured, interest-free with no fixed repayment term, for working capital purpose. The amount is repayable on demand.

Other Payables and Accrued Liab

Other Payables and Accrued Liabilities	12 Months Ended
	Jul. 31, 2021
Payables and Accruals [Abstract]
Other Payables and Accrued Liabilities	13. OTHER PAYABLES AND ACCRUED LIABILITIES As of As of July 31, 2021 July 31, 2020 (Audited) (Audited) Other payables $ 2,942 $ 38,643 Accrued audit fees 14,000 14,000 Accrued professional fees 5,150 5,000 Total other payables and accrued liabilities $ 22,092 $ 57,643

Amount Due to Related Parties

Amount Due to Related Parties	12 Months Ended
	Jul. 31, 2021
Related Party Transactions [Abstract]
Amount Due to Related Parties	14. AMOUNT DUE TO RELATED PARTIES As of July 31, 2021 As of July 31, 2020 (Audited) (Audited) Wu, Chun-Teh 1 $ 42,177 $ 39,066 Hsieh, Chang-Chung 2 53,276 46,076 $ 95,453 $ 85,142 As of July 31, 2021, the balance $95,453 represented an outstanding payable to related parties. 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 operational expenses such as renovation cost, rental and staff salaries on behalf of the Company. 2 The amounts due to related parties are unsecured, interest-free with no fixed repayment term and for working capital purpose.

Income Taxes

Income Taxes	12 Months Ended
	Jul. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	15. INCOME TAXES For the year ended July 31, 2021 and July 31, 2020, the local (United States) and foreign components of loss before income taxes were comprised of the following: Year ended Year ended (Audited) (Audited) Tax jurisdictions from: - Local $ (51,144 ) $ (78,874 ) - Foreign, representing Seychelles (1,000 ) - Hong Kong (66,837 ) (157,037 ) People’s Republic of China (“PRC”) (267,963 ) (416,304 ) Loss before income tax $ (386,944 ) $ (652,215 ) The provision for income taxes consisted of the following: Year ended Year ended (Audited) (Audited) 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 and its subsidiary that operate in various countries: United States, Seychelles, Hong Kong, and 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 July 31, 2021, the operations in the United States of America incurred $ 51,144 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 $40,915 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 and governed by the International Business Companies Act of Seychelles. There is no income tax charged in Seychelles. Hong Kong MU Global Holding Limited is subjected 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 operates in the PRC and is subjected 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	12 Months Ended
	Jul. 31, 2021
Risks and Uncertainties [Abstract]
Concentrations of Risks	16. CONCENTRATIONS OF RISKS (a) Major customers For the year ended July 31, 2021, and 2020, the customers who accounted for 10% or more of the Company’s revenues and its accounts receivable balance at period-end are presented as follows: 2021 2020 2021 2020 2021 2020 Revenues Percentage of Accounts receivable, trade (Audited) (Audited) (Audited) Customer A $ 10,642 $ - 16 % - $ - - Customer B 13,302 - 20 % - - - Customer C 18,243 - 28 % - - - Customer D - 35,354 - 36 % - - Customer E - 12,487 - 13 % - - $ 42,187 $ 47,841 64 % 39 % $ - - (b) Major suppliers For the year ended July 31, 2021, there are no vendors who accounted for 10% or more of the Company’s purchase and the accounts payable balances at period-end. (c) Major suppliers for property, plant and equipment For the year ended July 31, 2021, the Company had no purchase any property, plant and equipment. Therefore, no major supplier was recorded for the year ended July 31 2021. (d) Exchange rate risk The operation of the Company’s subsidiaries in international markets results in exposure to movements in currency exchange rates. We have experienced foreign currency gains and losses due to the strengthening and weakening of the U.S. dollar. The potential of volatile foreign exchange rate fluctuations in the future could have a significant effect on our results of operations. The Company has not historically used financial instruments to hedge its foreign currency exchange rate risks. The currencies that create a majority of the Company’s exchange rate exposure are RMB, HK$, and TWD. The Company translates all assets and liabilities at the rate of exchange in effect at the balance sheet date and income and expense activity at the approximate rate of exchange at the transaction date.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Jul. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	17. 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 July 31, 2021, the Company has the aggregate minimal rent payments due in the next year as follows: Year ending July 31 2022 $ 8,698 Total $ 8,698

Related Party Transactions

Related Party Transactions	12 Months Ended
	Jul. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions	18. RELATED PARTY TRANSACTIONS For the year ended July 31, 2021 the Company has following transactions with related parties: Year ended Year ended (Audited) (Audited) Professional fee paid: - Related party A $ 26,460 $ 44,052 Consultation fee paid: - Related party B $ 21,800 $ 2,893 - Related party C $ 10,500 $ 47,135 Total $ 58,760 $ 94,080 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 July 31, 2021, the Company incurred professional fees of $26,460 due to related party A. Related party B and C are consultant of the Company and have provided consultancy service for business operation.

Significant Events

Significant Events	12 Months Ended
	Jul. 31, 2021
Significant Events
Significant Events	19. SIGNIFICANT EVENTS On 23 January 2020, the Chinese government imposed a lockdown in Wuhan and other cities in the province of Hubei in an effort to quarantine the center of an outbreak of COVID-19. The lockdown in the city of Wuhan has set a precedent to other cities, where other cities within the country has implemented respective restrictive measures, including outdoor restrictions and closed management of communities. Shanghai, where the Company primarily operates the business in, was put under closed managed communities on 10 February 2020. The Chinese economy did fully restart until April 2021. The Management had considered the impact of COVID-19 outbreak in China, which would have affected the financial position, performance and cash flow of the Company for the financial year ended July 31, 2021. It was concluded that the impact of non-adjusting events arising from COVID-19 outbreak has not significantly affected the fair value of the financial assets or liabilities and non-financial assets of the Company, including the classification of non-current and current items that were presented on the reporting date.

Subsequent Events

Subsequent Events	12 Months Ended
	Jul. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	20. SUBSEQUENT EVENTS In accordance with ASC Topic 855, “ Subsequent Events

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jul. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of presentation These accompanying consolidated financial statements have been 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 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 Financial Accounting Standards Board, or FASB, issued ASC 606. The standard is a comprehensive new revenue recognition model that requires revenue to be recognized in a manner to depict the transfer of goods or services to a customer at an amount that reflects the consideration expected to be received in exchange for those goods or services. 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: Classification 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 property, plant and equipment is the difference between the net sales proceeds and the carrying amount of the relevant assets and is recognized in the Consolidated Statements of Operations and Comprehensive Loss.
Impairment of Long-live Assets	Impairment of long-live assets Long-lived assets primarily include trademark of the Company. In accordance with the provision of ASC Topic 360, Impairment or Disposal of Long-Lived Assets
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 Consolidated Statements of Operations and Comprehensive Loss.
Income Taxes	Income taxes Income taxes are determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the periods in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. 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	Going concern The accompanying financial statements have been prepared using the going concern basis of accounting, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. For the year ended July 31, 2021, the Company has generated revenue of $64,951 and continuously incurred a net loss of $386,944. As of July 31, 2021, the Company suffered an accumulated deficit of $2,031,848. The Company’s ability to continue as a going concern is dependent upon improving the profitability and the continuing financial support from its stockholders. Management believes the existing shareholders or external financing will provide the additional cash to meet the Company’s obligations as they become due. These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result in the Company not being able to continue as a going concern.
Net Loss Per Share	Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260 “ Earnings Per Share
Foreign Currencies Translation	Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the Consolidated Statements of Operations and Comprehensive loss. The functional currency of the parent Company is United States dollar and the functional currency of the subsidiaries MU Worldwide Group Limited (Syechell) and MU Global Holding Limited (Hong Kong) is United States dollar. MU Global Health Management (Shanghai) Limited is in Renminbi. The reporting currency of the Company and its subsidiary is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement” Translation of amounts from RMB, TWD and HK$ into US$1 has been made at the following exchange rates for the respective periods: As of and for the year ended July 31, 2021 2020 Year-end RMB : US$1 exchange rate 6.461 6.976 Year-average RMB : US$1 exchange rate 6.578 7.043 Year-end HK$ : US$1 exchange rate 7.772 7.750 Year-average HK$ : US$1 exchange rate 7.758 7.790 Year-end TWD : US$1 exchange rate 27.972 29.361 Year-average TWD : US$1 exchange rate 28.340 30.269
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, subscription receivables, prepayment and deposits, accounts payable, and other payables and accrued liabilities 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: Observable inputs such as quoted prices in active markets; Level 2: Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3: Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
Recent Accounting Pronouncements	Recent accounting pronouncements 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 Org

Description of Business and Organization (Tables)	12 Months Ended
	Jul. 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 incorporation Particulars of issued capital Principal activities Proportional 1. MU Worldwide Group Limited Seychelles, June 7, 2018 100 shares of ordinary share of US$1 each Investment holding 100 % 2. MU Global Holding Limited Hong Kong, January 30, 2018 1 share of ordinary share of Providing SPA and wellness service in Hong Kong 100 % 3. MU Global Health Management (Shanghai) Limited Shanghai, RMB 7,400,300 Providing SPA and wellness service in China 100 %

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Jul. 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: Classification 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, TWD and HK$ into US$1 has been made at the following exchange rates for the respective periods: As of and for the year ended July 31, 2021 2020 Year-end RMB : US$1 exchange rate 6.461 6.976 Year-average RMB : US$1 exchange rate 6.578 7.043 Year-end HK$ : US$1 exchange rate 7.772 7.750 Year-average HK$ : US$1 exchange rate 7.758 7.790 Year-end TWD : US$1 exchange rate 27.972 29.361 Year-average TWD : US$1 exchange rate 28.340 30.269

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Jul. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	As of As of (Audited) (Audited) Leasehold Improvement $ - 148,982 Computer hardware and software 129,301 129,301 Office equipment 120,651 100,686 Leasable equipment 216,924 223,560 Outlet design fee and equipment 1 16,763 16,763 Application development fee 37,413 37,413 Total 521,052 656,705 Accumulated depreciation 2 (307,197 ) (220,001 ) Foreign currency translation adjustment 5,814 (7,443 ) Property, plant and equipment, net $ 219,669 429,261 1 2
Schedule of Write Off of Property, Plant and Equipment	WRITE OFF OF PROPERTY, PLANT AND EQUIPMENT As of July 31, 2021 (audited) As of July 31, 2020 (audited) Write off of property and equipment $ 148,982 $ - Accumulated depreciation (80,677 ) - Foreign currency translation adjustment 6,153 - Total Write off of property and equipment $ 74,458 $ -
Schedule of Disposal of Property, Plant and Equipment	DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT As of July 31, 2021 (audited) As of July 31, 2020 (audited) Proceed from disposal of property, plant and equipment $ 28,065 $ - Disposal of equipment at cost (16,141 ) - Accumulated depreciation 4,771 - Total gain on disposal $ 16,695 $ -

Lease (Tables)

Lease (Tables)	12 Months Ended
	Jul. 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: As of As of (Audited) (Audited) Gross lease payable $ 21,370 $ 271,328 Less: imputed interest (826 ) (21,228 ) Initial recognition as of November 1, 2020 and 2019 $ 20,544 $ 250,100
Schedule of Operating Lease Right of Use Asset	As July 31, 2021 and July 31, 2020 operating lease right of use asset as follow: As of As of (Audited) (Audited) Initial recognition $ 250,100 $ 250,100 Add: New Lease addition 20,544 - Less: Termination of lease (250,100 ) - Balance 20,544 250,100 Foreign exchange translation loss (247 ) (9,351 ) Accumulated amortization (7,331 ) (42,235 ) Balance end of the year $ 12,966 $ 198,514
Schedule of Operating Lease Liability	As July 31, 2021 and July 31, 2020 operating lease liability as follow: As of As of (Audited) (Audited) Initial recognition $ 250,100 $ 250,100 Add: New operating lease liability 20,544 - Less: Termination of lease (250,100 ) - Less: Foreign exchange translation gain (247 ) (4,482 ) Less: gross repayment (7,828 ) (43,254 ) Add: imputed interest 497 4,836 Balance 12,966 207,227 Less: lease liability current portion (10,319 ) (58,796 ) Lease liability non-current portion $ 2,647 $ 148,431
Schedule of Maturities of Operating Lease Obligation	Maturities of operating lease obligation as follow: Year ending July 31, 2022 (12 months) 10,319 October 31, 2022 (3 months) 2,647 Total $ 12,966
Schedule of Other Information	Other information: Year ended Year ended July 31, 2021 July 31, 2020 (Audited) (Audited) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow from operating lease $ 25,733 $ 33,523 Right-of-use assets obtained in exchange for operating lease liabilities $ 12,966 $ 198,514 Remaining lease term for operating lease (years) 1.25 3.25 Weighted average discount rate for operating lease 4.15 % 4.15 %

Trademark (Tables)

Trademark (Tables)	12 Months Ended
	Jul. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Trademark	As of As of July 31, 2021 July 31, 2020 (Audited) (Audited) Trademark 1 $ 29,563 $ 28,138 Accumulated amortization (5,425 ) (2,359 ) Foreign currency translation adjustment (22 ) - Trademark, net $ 24,116 $ 25,779 1

Prepayments and Deposits (Table

Prepayments and Deposits (Tables)	12 Months Ended
	Jul. 31, 2021
Prepayments And Deposits
Schedule of Prepayments and Deposits	As of As of July 31, 2021 July 31, 2020 (Audited) (Audited) Prepayments $ 41,501 $ 47,075 Deposits 60,187 66,388 Total prepayments and deposits $ 101,688 $ 113,463

Amount Due from Related Party (

Amount Due from Related Party (Tables)	12 Months Ended
	Jul. 31, 2021
Related Party Transactions [Abstract]
Schedule of Due from Related Party	As of As of July 31, 2021 July 31, 2020 (Audited) (Audited) Tien Mu International Co., Ltd 1 $ 10,425 $ 12,920 Total amount due from related party $ 10,425 $ 12,920 1

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Jul. 31, 2021
Inventory Disclosure [Abstract]
Schedule of Inventories	As of As of July 31, 2021 July 31, 2020 (Audited) (Audited) Finished goods, at cost $ 38,374 $ 51,798 Total inventories $ 38,374 $ 51,798

Loan from Related Party (Tables

Loan from Related Party (Tables)	12 Months Ended
	Jul. 31, 2021
Related Party Transactions [Abstract]
Schedule of Loan from Related Party	As of July 31, 2021 As of July 31, 2020 (Audited) (Audited) Hong Ting Network Technology (Xiamen) Limited 1 $ 52,620 $ 48,739 Total loan from related party $ 52,620 $ 48,739 1

Loan from Third Party (Tables)

Loan from Third Party (Tables)	12 Months Ended
	Jul. 31, 2021
Related Party Transactions [Abstract]
Schedule of Loan from Third Party	As of July 31, 2021 As of July 31, 2020 (Audited) (Audited) Shang Hai Shi Ba Enterprise Management Centre $ 85,895 $ - Total loan from third party $ 85,895 $ -

Loan from Director (Tables)

Loan from Director (Tables)	12 Months Ended
	Jul. 31, 2021
Related Party Transactions [Abstract]
Schedule of Loan from Director	As of July 31, 2021 As of July 31, 2020 (Audited) (Audited) Current $ 138,443 $ 176,097 Non-current 136,193 - Total loan from Director $ 274,636 $ 176,097

Other Payables and Accrued Li_2

Other Payables and Accrued Liabilities (Tables)	12 Months Ended
	Jul. 31, 2021
Payables and Accruals [Abstract]
Schedule of Other Payables and Accrued Liabilities	As of As of July 31, 2021 July 31, 2020 (Audited) (Audited) Other payables $ 2,942 $ 38,643 Accrued audit fees 14,000 14,000 Accrued professional fees 5,150 5,000 Total other payables and accrued liabilities $ 22,092 $ 57,643

Amount Due to Related Parties (

Amount Due to Related Parties (Tables)	12 Months Ended
	Jul. 31, 2021
Related Party Transactions [Abstract]
Schedule of Due to Related Parties	As of July 31, 2021 As of July 31, 2020 (Audited) (Audited) Wu, Chun-Teh 1 $ 42,177 $ 39,066 Hsieh, Chang-Chung 2 53,276 46,076 $ 95,453 $ 85,142 As of July 31, 2021, the balance $95,453 represented an outstanding payable to related parties. 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 operational expenses such as renovation cost, rental and staff salaries on behalf of the Company. 2

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jul. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Loss Before Income Tax	For the year ended July 31, 2021 and July 31, 2020, the local (United States) and foreign components of loss before income taxes were comprised of the following: Year ended Year ended (Audited) (Audited) Tax jurisdictions from: - Local $ (51,144 ) $ (78,874 ) - Foreign, representing Seychelles (1,000 ) - Hong Kong (66,837 ) (157,037 ) People’s Republic of China (“PRC”) (267,963 ) (416,304 ) Loss before income tax $ (386,944 ) $ (652,215 )
Schedule of Provision for Income Taxes	The provision for income taxes consisted of the following: Year ended Year ended (Audited) (Audited) Current: - Local $ - $ - - Foreign - - Deferred: - Local - - - Foreign - - Income tax expense $ - $ -

Concentrations of Risks (Tables

Concentrations of Risks (Tables)	12 Months Ended
	Jul. 31, 2021
Schedules of Concentration of Risk	For the year ended July 31, 2021, and 2020, the customers who accounted for 10% or more of the Company’s revenues and its accounts receivable balance at period-end are presented as follows: 2021 2020 2021 2020 2021 2020 Revenues Percentage of Accounts receivable, trade (Audited) (Audited) (Audited) Customer A $ 10,642 $ - 16 % - $ - - Customer B 13,302 - 20 % - - - Customer C 18,243 - 28 % - - - Customer D - 35,354 - 36 % - - Customer E - 12,487 - 13 % - - $ 42,187 $ 47,841 64 % 39 % $ - -

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Jul. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Schedule of Aggregate Minimal Rent Payments	As of July 31, 2021, the Company has the aggregate minimal rent payments due in the next year as follows: Year ending July 31 2022 $ 8,698 Total $ 8,698

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Jul. 31, 2021
Related Party Transactions [Abstract]
Schedule of Outstanding Payable to Related Party	For the year ended July 31, 2021 the Company has following transactions with related parties: Year ended Year ended (Audited) (Audited) Professional fee paid: - Related party A $ 26,460 $ 44,052 Consultation fee paid: - Related party B $ 21,800 $ 2,893 - Related party C $ 10,500 $ 47,135 Total $ 58,760 $ 94,080

Organization and Business Bac_2

Organization and Business Background (Details Narrative) - USD ($)	Apr. 08, 2021	Jun. 29, 2018	Jul. 31, 2021	Jul. 31, 2020
Net loss			$ (386,944)	$ (668,908)
Working capital			$ (190,907)
Market expansion description			The Company has been focusing to expand in the Chinese market, with other country also under consideration as target destinations. As an emerging industry in China, the beauty and wellness industry are still in the early stage as there is a huge potential for the industry to growth significantly. According to a report published by the Chinese State Department, the beauty and wellness industry of the country is expected reach the market value of China 8 trillion Chinese Yuan by 2020, accounting for 6.5% of the country Gross Domestic Product (GDP).
Covid-19 [Member]
Market expansion description	Based on Mckinsey and Company research report on April 8 , 2021,shows that consumers care deeply about wellness - and that their interest is growing and the global wellness market is estimated at more than US$1.5 trillion, with annual growth of 5 to 10 percent. A rise in both consumer interest and purchasing power presents tremendous opportunities for companies, particularly as spending on personal wellness rebounds after stagnating or even declining during the COVID-19 crisis			In year 2020, COVID-19 crisis has resulted the sales of the global beauty and wellness industry weak due to consumers have had limited access to retail outlets. and supply chain bottlenecks have reduced product availability. In China, the industry's February sales fell up to 80 percent compared with 2019.
MU Worldwide Group Limited [Member]
Acquired interest for private limited liability		100.00%

Organization and Business Bac_3

Organization and Business Background - Schedule of Company's Subsidiary (Details)	12 Months Ended
	Jul. 31, 2021
MU Worldwide Group Limited [Member]
Place and date of incorporation	Seychelles, June 7, 2018
Particulars of issued capital	100 shares of ordinary share of US$1 each
Principal activities	Investment holding
Proportional of ownership interest and voting power held	100.00%
MU Global Holding Limited [Member]
Place and date of incorporation	Hong Kong, January 30, 2018
Particulars of issued capital	1 share of ordinary share of HK$1
Principal activities	Providing SPA and wellness service in Hong Kong
Proportional of ownership interest and voting power held	100.00%
MU Global Health Management (Shanghai) Limited [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
Proportional of ownership interest and voting power held	100.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
Accounting Policies [Abstract]
Impairment charges of long lived assets
Income tax description for likelihood	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
Revenue	$ 64,951	$ 98,478
Net loss	(386,944)	(668,908)
Accumulated deficit	$ (2,031,848)	$ (1,644,904)

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Property, Plant and Equipment Estimated Life (Details)	12 Months Ended
	Jul. 31, 2021
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)	Jul. 31, 2021	Jul. 31, 2020
Year-end RMB : US$1 Exchange Rate [Member]
Foreign currency exchange rate, translation	6.461	6.976
Year-average RMB : US$1 Exchange Rate [Member]
Foreign currency exchange rate, translation	6.578	7.043
Year-end HK$ : US$1 Exchange Rate [Member]
Foreign currency exchange rate, translation	7.772	7.750
Year-average HK$ : US$1 Exchange Rate [Member]
Foreign currency exchange rate, translation	7.758	7.790
Year-end TWD : US$1 Exchange Rate [Member]
Foreign currency exchange rate, translation	27.972	29.361
Year-average TWD : US$1 Exchange Rate [Member]
Foreign currency exchange rate, translation	28.340	30.269

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

Jul. 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

Number of shares transferred

395,000

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

Number of shares transferred

1,500,000

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

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

Twenty Non-US Residents [Member]

Sale of stock transaction

3,364,921

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($)		Jul. 31, 2021	Jul. 31, 2020
Total		$ 521,052	$ 656,705
Accumulated depreciation	[1]	(307,197)	(220,001)
Foreign currency translation adjustment		5,814	(7,443)
Property, plant and equipment, net		219,669	429,261
Leasehold Improvement [Member]
Total			148,982
Computer Hardware and Software [Member]
Total		129,301	129,301
Office Equipment [Member]
Total		120,651	100,686
Leasable Equipment [Member]
Total		216,924	223,560
Outlet Design Fee and Equipment [Member]
Total	[2]	16,763	16,763
Application Development Fee [Member]
Total		$ 37,413	$ 37,413
[1]	Depreciation expense for the year ended July 31, 2021 and July 31, 2020 was $167,873 and $147,557 respectively.
[2]	For the year ended July 31, 2021, the company have terminated the lease of office and outlet shop and have written off the lease improvement amounted to 74,048.

Property, Plant and Equipment_2

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Details) (Parenthetical) - USD ($)	12 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
Written-off	$ 75,029	$ 20,810
Depreciation expense	167,873	$ 147,557
Outlet Design Fee and Equipment [Member]
Written-off	$ 74,458

Property, Plant and Equipment_3

Property, Plant and Equipment - Schedule of Write Off of Property, Plant and Equipment (Details) - USD ($)	Jul. 31, 2021	Jul. 31, 2020
Property, Plant and Equipment [Abstract]
Write off of property and equipment	$ 148,982
Accumulated depreciation	(80,677)
Foreign currency translation adjustment	6,153
Total Write off of property and equipment	$ 75,029	$ 20,810

Property, Plant and Equipment_4

Property, Plant and Equipment - Schedule of Disposal of Property, Plant and Equipment (Details) - USD ($)	12 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
Property, Plant and Equipment [Abstract]
Proceed from disposal of property, plant and equipment	$ 28,046
Disposal of equipment at cost	(16,141)
Accumulated depreciation	4,771
Total gain on disposal	$ 16,695

Lease (Details Narrative)

Lease (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2021	Jul. 31, 2020	Nov. 02, 2020	Jul. 31, 2019
Lease liability right-of-use asset	$ 12,966	$ 198,514		$ 250,100
Lease discounted rate	4.15%	4.15%
Amortization of operating lease right of use asset	$ 7,331	$ 42,235
Lease expenses	$ 2,656	$ 24,695
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) - USD ($)	Jul. 31, 2021	Jul. 31, 2020
Leases [Abstract]
Gross lease payable	$ 21,370	$ 271,328
Less: imputed interest	(826)	(21,228)
Initial recognition as of November 1, 2019	$ 20,544	$ 250,100

Lease - Schedule of Operating L

Lease - Schedule of Operating Lease Right of Use Asset (Details) - USD ($)	12 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
Leases [Abstract]
Initial recognition	$ 198,514	$ 250,100
Add: New Lease addition	20,544
Less: Termination of lease	(250,100)
Balance	20,544	250,100
Foreign exchange translation loss	(247)	(9,351)
Accumulated amortization	(7,331)	(42,235)
Balance end of the year	$ 12,966	$ 198,514

Lease - Schedule of Operating_2

Lease - Schedule of Operating Lease Liability (Details) - USD ($)	Jul. 31, 2021	Jul. 31, 2020
Leases [Abstract]
Initial recognition	$ 250,100	$ 250,100
Add: New operating lease liability	20,544
Less: Termination of lease	(250,100)
Less: Foreign exchange translation gain	(247)	(4,482)
Less: gross repayment	(7,828)	(43,254)
Add: imputed interest	497	4,836
Balance	12,966	207,227
Less: lease liability current portion	(10,319)	(58,796)
Lease liability non-current portion	$ 2,647	$ 148,431

Lease - Schedule of Maturities

Lease - Schedule of Maturities of Operating Lease Obligation (Details)	Jul. 31, 2021USD ($)
Leases [Abstract]
July 31, 2022 (12 months)	$ 10,319
October 31, 2022 (3 months)	2,647
Total	$ 12,966

Lease - Schedule of Other Infor

Lease - Schedule of Other Information (Details) - USD ($)	12 Months Ended
	Jul. 31, 2021	Jul. 31, 2020	Jul. 31, 2019
Leases [Abstract]
Operating cash flow from operating lease	$ 25,733	$ 33,523
Right-of-use assets obtained in exchange for operating lease liabilities	$ 12,966	$ 198,514	$ 250,100
Remaining lease term for operating lease (years)	1 year 2 months 30 days	3 years 2 months 30 days
Weighted average discount rate for operating lease	4.15%	4.15%

Trademark - Schedule of Tradema

Trademark - Schedule of Trademark (Details) - USD ($)		Jul. 31, 2021	Jul. 31, 2020
Total Intangible asset		$ 24,116	$ 25,779
Trademarks [Member]
Trademark	[1]	29,563	28,138
Accumulated amortization		(5,425)	(2,359)
Foreign currency translation adjustment		(22)
Total Intangible asset		$ 24,116	$ 25,779
[1]	The trademarks are held under the Company's subsidiaries in Hong Kong and Shanghai, China.

Trademark (Details Narrative)

Trademark (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 3,066	$ 2,359

Prepayments and Deposits - Sche

Prepayments and Deposits - Schedule of Prepayments and Deposits (Details) - USD ($)	Jul. 31, 2021	Jul. 31, 2020
Prepayments And Deposits
Prepayments	$ 41,501	$ 47,075
Deposits	60,187	66,388
Total prepayments and deposits	$ 101,688	$ 113,463

Amount Due from Related Party -

Amount Due from Related Party - Schedule of Amount Due from Related Party (Details) - USD ($)		Jul. 31, 2021	Jul. 31, 2020
Total amount due from related party		$ 10,425	$ 12,920
Tien Mu International Co., Ltd [Member]
Total amount due from related party	[1]	$ 10,425	$ 12,920
[1]	Tien Mu International Co., Ltd is owned by Ms. Niu Yen-Yen, the Director and Chief Executive Officer of the Company. Tien Mu International Co., Ltd is an operating agent of the Company's operation in Taiwan, which collects deposits from franchisees on behalf of the Company.

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - USD ($)	Jul. 31, 2021	Jul. 31, 2020
Inventory Disclosure [Abstract]
Finished goods, at cost	$ 38,374	$ 51,798
Total inventories	$ 38,374	$ 51,798

Loan from Related Party - Sched

Loan from Related Party - Schedule of Loan from Related Party (Details) - USD ($)		Jul. 31, 2021	Jul. 31, 2020
Total loan from related party		$ 52,620	$ 48,739
Hong Ting Network Technology (Xiamen) Limited [Member]
Total loan from related party	[1]	$ 52,620	$ 48,739
[1]	Hong Ting Network Technology (Xiamen) Limited is wholly-owned by Ms. Niu Yen-Yen, who is also the Director and Chief Executive Officer of the Company. The loan is unsecured, interest-free and repayable in May 31,2020 and further extended to May 31, 2023 with a loan agreement entered on September 2, 2021.

Loan from Third Party - Schedul

Loan from Third Party - Schedule of Loan from Third Party (Details) - USD ($)	Jul. 31, 2021	Jul. 31, 2020
Total loan from third party	$ 85,895
Shang Hai Shi Ba Enterprise Management Centre [Member]
Total loan from third party	$ 85,895

Loan from Director - Schedule o

Loan from Director - Schedule of Loan from Director (Details) - USD ($)	Jul. 31, 2021	Jul. 31, 2020
Current	$ 138,443	$ 176,097
Non-current	136,193
Total loan from Director	$ 274,636	$ 176,097

Other Payables and Accrued Li_3

Other Payables and Accrued Liabilities - Schedule of Other Payables and Accrued Liabilities (Details) - USD ($)	Jul. 31, 2021	Jul. 31, 2020
Payables and Accruals [Abstract]
Other payables	$ 2,942	$ 38,643
Accrued audit fees	14,000	14,000
Accrued professional fees	5,150	5,000
Total other payables and accrued liabilities	$ 22,092	$ 57,643

Amount Due to Related Parties_2

Amount Due to Related Parties (Details Narrative) - USD ($)	Jul. 31, 2021	Jul. 31, 2020
Related Party Transactions [Abstract]
Amount Due to Related Parties	$ 95,453	$ 85,142

Amount Due to Related Parties -

Amount Due to Related Parties - Schedule of Amount Due to Related Parties (Details) - USD ($)		Jul. 31, 2021	Jul. 31, 2020
Due to related parties		$ 95,453	$ 85,142
Wu, Chun-Teh [Member]
Due to related parties	[1]	42,177	39,066
Hsieh, Chang-Chung [Member]
Due to related parties	[2]	$ 53,276	$ 46,076
[1]	Wu, Chun-the is a shareholder of the Company, at the same time providing consultation services to the Company and also staff of the Company, have paid operational expenses such as renovation cost, rental and staff salaries on behalf of the Company.
[2]	Hsieh, Chang-Chung is the Chief Financial Officer ("Principal Financial Officer", "Principal Accounting Officer") of the Company, and the amount represents the consultancy fee accrued.

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	12 Months Ended
	Jul. 31, 2021USD ($)
Cumulative net operating losses carryforwards	$ 51,144
Future taxable income percentage	80.00%
Valuation allowance	$ 40,915
Hong Kong [Member]
Statutory income tax rate	16.50%
People's Republic of China (PRC) [Member]
Statutory income tax rate	25.00%

Income Taxes - Schedule of Loss

Income Taxes - Schedule of Loss Before Income Tax (Details) - USD ($)	12 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
Local	$ (51,144)	$ (78,874)
Loss before income tax	(386,944)	(668,908)
Seychelles [Member]
Foreign	(1,000)
Hong Kong [Member]
Foreign	(66,837)	(157,037)
People's Republic of China (PRC) [Member]
Foreign	$ (267,963)	$ (416,304)

Income Taxes - Schedule of Prov

Income Taxes - Schedule of Provision for Income Taxes (Details) - USD ($)	12 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
Income Tax Disclosure [Abstract]
Current - Local
Current - Foreign
Deferred - Local
Deferred - Foreign
Income tax expense

Concentrations of Risks (Detail

Concentrations of Risks (Details Narrative)	12 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
Revenue [Member] | Customer Concentration Risk [Member] | Customer [Member]
Concentration credit risk percentage	10.00%	10.00%
Revenue [Member] | Customer Concentration Risk [Member] | No Customer [Member]
Concentration credit risk percentage	10.00%	10.00%
Purchases [Member] | Supplier Concentration Risk [Member] | Supplier [Member]
Concentration credit risk percentage	10.00%

Concentrations of Risks - Sched

Concentrations of Risks - Schedule of Concentrations of Risk (Details) - USD ($)	12 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
Revenue	$ 64,951	$ 98,478
Revenue [Member] | Customer Concentration Risk [Member] | Customer A [Member]
Revenue	$ 10,642
Concentration credit risk percentage	16.00%
Revenue [Member] | Customer Concentration Risk [Member] | Customer B [Member]
Revenue	$ 13,302
Concentration credit risk percentage	20.00%
Revenue [Member] | Customer Concentration Risk [Member] | Customer C [Member]
Revenue	$ 18,243
Concentration credit risk percentage	28.00%
Revenue [Member] | Customer Concentration Risk [Member] | Customer D [Member]
Revenue		$ 35,354
Concentration credit risk percentage		36.00%
Revenue [Member] | Customer Concentration Risk [Member] | Customer E [Member]
Revenue		$ 12,487
Concentration credit risk percentage		13.00%
Revenue [Member] | Customer Concentration Risk [Member] | Five Customers [Member]
Revenue	$ 42,187	$ 47,841
Concentration credit risk percentage	64.00%	39.00%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer A [Member]
Account receivable
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer B [Member]
Account receivable
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer C [Member]
Account receivable
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer D [Member]
Account receivable
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer E [Member]
Account receivable
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Five Customers [Member]
Account receivable

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative)	Nov. 02, 2020
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
Rental Agreement [Member]
Rental agreement term	2 years

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Aggregate Minimal Rent Payments (Details)	Jul. 31, 2021USD ($)
2022	$ 10,319
Total	12,966
Rental Agreement [Member]
2022	8,698
Total	$ 8,698

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
Related Party A [Member]
Professional fees	$ 26,460	$ 44,052

Related Party Transactions - Sc

Related Party Transactions - Schedule of Outstanding Payable to Related Party (Details) - USD ($)	12 Months Ended
	Jul. 31, 2021	Jul. 31, 2020
Total	$ 58,760	$ 94,080
Related Party A [Member]
Professional fee	26,460	44,052
Related Party B [Member]
Consultation fee	21,800	2,893
Related Party C [Member]
Consultation fee	$ 10,500	$ 47,135