Vanguard Green Investment (VGES) 10-Q 14 Dec 21 2022 Q1 Quarterly report Financial data

Cover

Cover	3 Months Ended
	Oct. 31, 2021shares
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Oct. 31, 2021
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--07-31
Entity File Number	333-228847
Entity Registrant Name	MU GLOBAL HOLDING LIMITED
Entity Central Index Key	0001746119
Entity Tax Identification Number	30-1089215
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	2F, No. 83, Minshan St
Entity Address, Address Line Two	Neihu Dist
Entity Address, City or Town	Taipei City
Entity Address, Country	TW
Entity Address, Postal Zip Code	114063
City Area Code	+886
Local Phone Number	905153139
Title of 12(b) Security	Common Stock
Trading Symbol	MUGH
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	59,434,838

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Oct. 31, 2021	Jul. 31, 2021
NON-CURRENT ASSETS
Property, plant and equipment	$ 173,496	$ 219,669
Leased asset – Right of use	10,532	12,966
Patent and trademark	26,197	24,116
total	210,225	256,751
CURRENT ASSETS
Prepayments and deposits	100,222	101,688
Amount due from related party	31,498	10,425
Inventories	38,575	38,374
Cash and cash equivalents	5,478	20,231
Total Current Assets	175,773	170,718
TOTAL ASSETS	385,998	427,469
NON-CURRENT LIABILITIES
Lease liabilities		2,647
Loan from related party	52,652	52,620
Loan from third party	86,763	85,895
Loan from Director	137,571	136,193
Total Non-Current Liabilities	276,986	277,355
CURRENT LIABILITIES
Other payables and accrued liabilities	22,672	22,092
Amounts due to related parties	103,380	95,453
Deposit from franchisees	31,135	33,701
Deposit from customers	41,428	41,013
Loan from Director	141,943	138,443
Leased liabilities	10,532	10,319
Total Current Liabilities	351,090	341,021
TOTAL LIABILITIES	628,076	618,376
STOCKHOLDERS’ EQUITY
Preferred stock, $0.0001 par value; 200,000,000 shares authorized; None issued and outstanding
Common Shares, par value $0.0001; 600,000,000 shares authorized, 59,434,838 shares issued and outstanding as of October 31, 2021 and July 31, 2021	5,943	5,943
Additional paid in capital	1,830,300	1,830,300
Foreign currency adjustment	2,817	4,698
Accumulated deficit	(2,081,138)	(2,031,848)
TOTAL STOCKHOLDERS’ EQUITY	(242,078)	(190,907)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 385,998	$ 427,469

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Oct. 31, 2021	Jul. 31, 2021
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	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	600,000,000	600,000,000
Common stock, shares issued	59,434,838	59,434,838
Common stock, shares outstanding	59,434,838	59,434,838

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Losses (Unaudited) - USD ($)	3 Months Ended
	Oct. 31, 2021	Oct. 31, 2020
Income Statement [Abstract]
REVENUE	$ 593	$ 21,695
COST OF REVENUE	(187)	(1,711)
GROSS PROFIT	406	19,984
OTHER INCOME	21,546	4,666
SELLING, GENERAL AND ADMINISTRATIVE AND OPERATING EXPENSES	(71,242)	(121,251)
LOSS BEFORE INCOME TAX	(49,290)	(96,601)
TAX PROVISION
NET LOSS	(49,290)	(96,601)
Other comprehensive (loss)/income:
- Foreign currency translation adjustment	(1,881)	2,877
TOTAL COMPREHENSIVE LOSS	$ (51,171)	$ (93,724)
Net income/(loss) per share- Basic and diluted	$ 0	$ 0
Weighted average number of common shares outstanding – Basic and diluted	59,434,838	59,434,838

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Beginning balance, value 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				(96,601)	(96,601)
Foreign currency translation			2,877		2,877
Ending balance, value 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, value at Jul. 31, 2021	$ 5,943	1,830,300	4,698	(2,031,848)	(190,907)
Beginning balance, shares at Jul. 31, 2021	59,434,838
Net loss				(49,290)	(49,290)
Foreign currency translation			(1,881)		(1,881)
Ending balance, value at Oct. 31, 2021	$ 5,943	$ 1,830,300	$ 2,817	$ (2,081,138)	$ (242,078)
Ending balance, shares at Oct. 31, 2021	59,434,838

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Oct. 31, 2021	Oct. 31, 2020	Jul. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (49,290)	$ (96,601)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	37,431	40,671
Amortization	3,328	15,925
Gain on disposal	(19,714)	(2,463)	$ (16,695)
Changes in operating assets and liabilities:
Accounts receivables		(196)
Other receivables		(2,017)
Prepayments and deposits	1,904	1,738
Other payables and accrued liabilities	(52,726)	42,389
Amount due to related party	60,776
Inventories	187	(484)
Deposit from customer		(1,104)
Lease liabilities	(2,566)	(18,611)
Amount due from related party	(21,073)	(2,040)
Deposit from franchisee	(2,856)	519
Net cash used in operating activities	(44,599)	(22,274)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of patent	(2,841)
Proceed on disposal	30,000	4,760	28,065
Net cash generate from / (used) in investing activities	27,159	4,760
CASH FLOWS FROM FINANCING ACTIVITIES
Loan from director	3,500	14,992
Loan from third party	(500)	2,065
Net cash provided by financing activities	3,000	17,057
Effect of exchange rate changes on cash and cash equivalents	(313)	(288)
Net change in cash and cash equivalents	(14,753)	(745)
Cash and cash equivalents, beginning of period	20,231	11,670	11,670
CASH AND CASH EQUIVALENTS, END OF PERIOD	5,478	10,925	$ 20,231
SUPPLEMENTAL CASH FLOWS INFORMATION
Income taxes paid
Interest paid

DESCRIPTION OF BUSINESS AND ORG

DESCRIPTION OF BUSINESS AND ORGANIZATION	3 Months Ended
	Oct. 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 Details of the Company’s subsidiary: SCHEDULE OF COMPANY'S SUBSIDIARY Company name Place and date of Particulars of issued capital Principal activities 1. MU Worldwide Group Limited Seychelles, June 7, 2018 100 share of ordinary share of US$1 each Investment holding 2. MU Global Holding Limited Hong Kong, January 30, 2018 1 ordinary share of HKD$1 Providing SPA and Wellness service in Hong Kong 3. MU Global Health Management Shanghai, August 16, 2018 RMB 7,400,300 Providing SPA and Wellness service in China MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2021 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Oct. 31, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying unaudited condensed consolidated financial statements as of and for the three months ended October 31, 2021, and 2020, have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) that permit reduced disclosure for interim periods. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) have been condensed or omitted. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the period ended October 31, 2021, are not necessarily indicative of the results that may be expected for the year ending July 31, 2022 The Condensed Consolidated Balance Sheet information as of October 31, 2021, was derived from the Company’s audited Consolidated Financial Statements as of and for the year ended July 31, 2021, included in the Company’s Annual Report on Form 10-K filed with the SEC on November 15, 2021. These financial statements should be read in conjunction with that report. 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 The Company follows the guidance of Accounting Standards Codification (ASC) 606, Revenue from Contracts. ASC 606 creates a five-step model that requires entities to exercise judgment when considering the terms of contracts, which includes (1) identifying the contracts or agreements with a customer, (2) identifying our performance obligations in the contract or agreement, (3) determining the transaction price, (4) allocating the transaction price to the separate performance obligations, and (5) recognizing revenue as each performance obligation is satisfied. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the services it transfers to its clients. 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: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED LIFE Classification Estimated useful life Leasable equipment 5 Computer hardware and software 3 Office equipment 3 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. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2021 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED) 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 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 period ended October 31, 2021, the Company has generated revenue of $ 593 49,290 2,081,138 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. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2021 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED) Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260 “ Earnings Per Share Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the Consolidated Statements of Operations and Comprehensive loss. The functional currency of the parent Company is United States dollar and the functional currency of the subsidiaries MU Worldwide Group Limited (Seychelle) and MU Global Holding Limited (Hong Kong) is United States dollar. MU Global Health Management (Shanghai) Limited is in Renminbi. The reporting currency of the Company and its subsidiary is United States Dollars (“US$”) 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$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement” Translation of amounts from RMB and HK$ into US$1 has been made at the following exchange rates for the respective periods: SCHEDULE OF FOREIGN EXCHANGE RATES TRANSLATION As of and for the three months 2021 2020 Period-end RMB : US$1 exchange rate 6.40 6.69 Period-average RMB : US$1 exchange rate 6.45 6.83 Period-end HKD$ : US$1 exchange rate 7.78 7.75 Period-average HKD$ : US$1 exchange rate 7.78 7.75 Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2021 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED) 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 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. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2021 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	3 Months Ended
	Oct. 31, 2021
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	3. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment as of October 31, 2021 are summarized below: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT As of October 31, 2021 As of July 31, 2021 (Unaudited) (Audited) Computer hardware and software $ 129,301 $ 129,301 Outlet equipment 120,651 120,651 Leasable equipment 1 199,698 216,924 Outlet Design Fee and Equipment 16,763 16,763 App Development Fee 37,413 37,413 Total 503,826 521,052 Accumulated depreciation 2 $ (337,688 ) $ (307,197 ) Foreign currency translation adjustment 7,358 5,814 Property, plant and equipment, net $ 173,496 $ 219,669 1 For the period ended October 31, 2021, $ 17,226 2 For the period ended October 31, 2021 and October 31, 2020, depreciation expense was $ 37,431 40,671 DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT SCHEDULE OF DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT As of October 31, 2021 As of July 31, 2021 (Unaudited) (Audited) Proceed from disposal of property, plant and equipment $ 30,000 $ 28,065 Disposal of equipment at cost (17,226 ) (16,141 ) Accumulated depreciation 6,940 4,771 Total gain on disposal $ 19,714 $ 16,695

LEASE

LEASE	3 Months Ended
	Oct. 31, 2021
Lease
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 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 4.15 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. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2021 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED) The initial recognition of operating lease right and lease liability as follow: SCHEDULE OF RECOGNITION OF OPERATING LEASE RIGHT AND LEASE LIABILITY Gross lease payable $ 21,370 Less: imputed interest (826 ) Initial recognition as of November 1, 2020 $ 20,544 As of October 31, 2021, the operating lease right of use asset as follow: SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET Initial recognition as of November 1, 2019 $ 250,100 Add: New Lease addition 20,544 Less: Termination of lease (250,100 ) Balance 20,544 Effect of translation exchange (138 ) Accumulated amortization (9,874 ) Balance as of October 31, 2021 $ 10,532 As of October 31, 2021, the operating lease liability as follow: SCHEDULE OF OPERATING LEASE LIABILITY Initial recognition as of November 1, 2019 $ 250,100 Add: New operating lease liability 20,544 Less: Termination of lease (250,100 ) Effect of translation exchange 4 Less: gross repayment (10,639 ) Add: imputed interest 623 Balance as of October 31, 2021 10,532 Less: lease liability, current (10,532 ) Lease liability, non-current $ - For the period ended October 31, 2021, the amortization of the operating lease right of use asset was $ 2,543 56,596 Maturities of operating lease obligation as follow: SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION Year ending July 31, 2022 (9 months) $ 7,858 Oct 31, 2022 (3 months) 2,674 Total $ 10,532 Other information: SCHEDULE OF OTHER INFORMATION Three months ended Three months ended October 31, 2021 October 31, 2020 (Unaudited) (Unaudited) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow from operating lease $ 2,566 $ 18,611 Right-of-use assets obtained in exchange for operating lease liabilities $ 10,532 $ 192,007 Remaining lease term for operating lease (years) 1 3 Weighted average discount rate for operating lease 4.15 % 4.15 % Lease expenses were $ 2,660 16,945 MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2021 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

PATENT AND TRADEMARK

PATENT AND TRADEMARK	3 Months Ended
	Oct. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
PATENT AND TRADEMARK	5. PATENT AND TRADEMARK SCHEDULE OF PATENT AND TRADEMARK As of As of October 31, 2021 July 31, 2021 (Unaudited) (Audited) Patent and Trademark 1 $ 32,404 $ 29,563 Accumulated amortization (6,210 ) (5,425 ) Foreign currency translation adjustment 3 (22 ) Patent and Trademark, net $ 26,197 $ 24,116 1 The p atents and trademarks are held under the Company’s subsidiaries in Hong Kong and Shanghai, China. Amortization were $ 785 639

PREPAYMENTS AND DEPOSITS

PREPAYMENTS AND DEPOSITS	3 Months Ended
	Oct. 31, 2021
Prepayments And Deposits
PREPAYMENTS AND DEPOSITS	6. PREPAYMENTS AND DEPOSITS Prepayments and deposits consisted of the following at October 31, 2021 and July 31, 2021: SCHEDULE OF PREPAYMENTS AND DEPOSITS As of October 31, 2021 As of July 31, 2021 (Unaudited) (Audited) Deposits $ 59,984 $ 60,187 Prepaid expenses 40,238 41,501 Total prepaid expenses and deposits $ 100,222 $ 101,688

DUE FROM RELATED PARTY

DUE FROM RELATED PARTY	3 Months Ended
	Oct. 31, 2021
Due From Related Party
DUE FROM RELATED PARTY	7. DUE FROM RELATED PARTY SCHEDULE OF DUE FROM RELATED PARTY As of October 31, 2021 As of July 31, 2021 (Unaudited) (Audited) Tien Mu International Co., Ltd 1 $ 31,498 $ 10,425 Total $ 31,498 $ 10,425 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. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2021 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

INVENTORIES

INVENTORIES	3 Months Ended
	Oct. 31, 2021
Inventory Disclosure [Abstract]
INVENTORIES	8. INVENTORIES SCHEDULE OF INVENTORIES As of As of October 31, 2021 July 31, 2021 (Unaudited) (Audited) Finished goods, at cost $ 38,575 $ 38,374 Total inventories $ 38,575 $ 38,374

OTHER PAYABLES AND ACCRUED LIAB

OTHER PAYABLES AND ACCRUED LIABILITIES	3 Months Ended
	Oct. 31, 2021
Payables and Accruals [Abstract]
OTHER PAYABLES AND ACCRUED LIABILITIES	9. OTHER PAYABLES AND ACCRUED LIABILITIES Other payables and accrued liabilities consisted of the following at October 31, 2021 and July 31, 2021: SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES As of (Unaudited) As of (Audited) Other payable and accrued liabilities $ 4,472 $ 2,942 Accrued audit fees 10,550 14,000 Accrued professional fees 7,650 5,150 Total payables and accrued liabilities $ 22,672 $ 22,092 MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2021 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

DUE TO RELATED PARTIES

DUE TO RELATED PARTIES	3 Months Ended
	Oct. 31, 2021
Due To Related Parties
DUE TO RELATED PARTIES	10. DUE TO RELATED PARTIES SCHEDULE OF DUE TO RELATED PARTIES As of As of (Unaudited) (Audited) Wu, Chun-Teh 1 $ 42,604 $ 42,177 Hsieh, Chang-Chung 2 60,776 52,676 $ 103,380 $ 94,853 As of October 31, 2021, the balance $ 103,380 1 Wu, Chun-Teh is a shareholder and staff of the Company, at the same time providing consultation services to the Company. He had 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 salary expenses accrued. The amounts due to related parties are unsecured, interest-free with no fixed repayment term, for working capital purpose.

LOAN FROM RELATED PARTY

LOAN FROM RELATED PARTY	3 Months Ended
	Oct. 31, 2021
Loan From Related Party
LOAN FROM RELATED PARTY	11. LOAN FROM RELATED PARTY SCHEDULE OF LOAN FROM RELATED PARTY As of October 31, 2021 As of July 31, 2020 (Unaudited) (Audited) Hong Ting Network Technology (Xiamen) Limited 1 $ 52,620 $ 48,739 Total loan from related party $ 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

LOAN FROM THIRD PARTY	3 Months Ended
	Oct. 31, 2021
Loan From Third Party
LOAN FROM THIRD PARTY	12. LOAN FROM THIRD PARTY SCHEDULE OF LOAN FROM THIRD PARTY As of October 31, 2021 As of July 31, 2020 (Unaudited) (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	3 Months Ended
	Oct. 31, 2021
Loan From Director
LOAN FROM DIRECTOR	13. LOAN FROM DIRECTOR SCHEDULE OF LOAN FROM DIRECTOR As of October 31, 2021 As of July 31, 2020 (Unaudited) (Audited) Current $ 141,943 $ 138,443 Non-current 137,571 136,193 Total loan from Director $ 279,514 $ 274,636 The short-term loan provided by director is unsecured, interest-free with repayable in one to two years, for working capital purpose. The long-term loan provided by director is unsecured, interest-free and repayable on year 2023 and year 2024.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Oct. 31, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	14. INCOME TAXES For the three months ended October 31, 2021, the local (United States) and foreign components of income/(loss) before income taxes were comprised of the following: SCHEDULE OF LOSS BEFORE INCOME TAX Three months ended October 31 2021 2020 Tax jurisdictions from: Local $ (10,075 ) $ (6,015 ) Foreign, representing - Seychelles - - - Hong Kong 8,323 (17,803 ) - Shanghai (47,538 ) (72,783 ) Loss before income tax $ (49,290 ) $ (96,601 ) MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2021 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED) The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES For the period ended October 31, 2021 For the period ended October 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 October 31, 2021, the operations in the United States of America incurred 10,075 80 8,060 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 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 MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2021 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

COMMON STOCK

COMMON STOCK	3 Months Ended
	Oct. 31, 2021
Equity [Abstract]
COMMON STOCK	15. COMMON STOCK On June 4, 2018, our Chief Executive Officer, Ms. Niu Yen-Yen subscribed 100,000 0.0001 10 On July 6, 2018, Ms. Niu Yen-Yen and Server Int’l Co., Ltd. subscribed 25,000,000 11,000,000 0.0001 3,600 On July 7, 2018, Chang Chun-Ying and Chang Su-Fen subscribed 4,300,000 5,000,000 0.0001 930 On July 9, 2018, GreenPro Asia Strategic SPC and GreenPro Venture Capital Limited, subscribed 2,835,000 2,165,000 0.0001 500 From July 9, 2018 to July 10, 2018 the Company issued a total of 2,150,000 0.0001 215 On July 11, 2018 the Company issued a total of 710,000 0.03 21,300 On July 25, 2018 the Company issued a total of 995,000 0.03 29,850 On July 26, 2018 the Company issued 250,000 0.20 50,000 On July 31, 2018 Dezign Format Pte Ltd and Cheng Young-Chien each subscribed 2,000,000 0.20 800,000 On July 10, 2018, Server Int’l Co., Ltd, a Company solely controlled and owned by the CEO has transferred 1,500,000 From August 1, 2018 to December 13, 2018, Ms. Niu Yen-Yen, the CEO of the Company has transferred 1,557,800 On May 7, 2019, the convertible promissory note issued by the Company amounted $ 779,125 1 779,125 From May 14, 2019 to July 31, 2019, the company issued 150,317 1.00 As of October 31, 2021, MU Global Holding Limited has an issued and outstanding common share of 59,434,838

CONCENTRATIONS OF RISK

CONCENTRATIONS OF RISK	3 Months Ended
	Oct. 31, 2021
Risks and Uncertainties [Abstract]
CONCENTRATIONS OF RISK	16. 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. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2021 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Oct. 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 As of October 31, 2021, the Company has the aggregate minimal rent payments due in the next year as follows: SCHEDULE OF AGGREGATE MINIMAL RENT PAYMENTS Year ending July, 31 2022 $ 10,532 Total $ 10,532

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Oct. 31, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	18. RELATED PARTY TRANSACTIONS For the period ended October 31, 2020 the Company has following transactions with related parties: SCHEDULE OF OUTSTANDING PAYABLE TO RELATED PARTY For the period ended October 31, 2021 For the year ended July 31, 2021 (Unaudited) (Audited) Professional fee: - Related party A $ 2,500 $ 26,460 Consultation fee: - Related party B $ 8,100 $ 21,800 - Related party C $ - $ 10,500 Total $ 10,600 $ 58,760 Related party A is the fellow subsidiaries of a corporate shareholder of the Company. Related party B and C are the employees of the Company and have provided consultancy service for business operation. For the period ended October 31, 2021, the Company incurred professional fees of $ 2,500 8,100

SIGNIFICANT EVENTS

SIGNIFICANT EVENTS	3 Months Ended
	Oct. 31, 2021
Significant Events
SIGNIFICANT EVENTS	19. SIGNIFICANT EVENTS During the fiscal year, the Coronavirus (COVID-19) outbreak 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.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Oct. 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)	3 Months Ended
	Oct. 31, 2021
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The accompanying unaudited condensed consolidated financial statements as of and for the three months ended October 31, 2021, and 2020, have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) that permit reduced disclosure for interim periods. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) have been condensed or omitted. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the period ended October 31, 2021, are not necessarily indicative of the results that may be expected for the year ending July 31, 2022 The Condensed Consolidated Balance Sheet information as of October 31, 2021, was derived from the Company’s audited Consolidated Financial Statements as of and for the year ended July 31, 2021, included in the Company’s Annual Report on Form 10-K filed with the SEC on November 15, 2021. These financial statements should be read in conjunction with that report.
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 The Company follows the guidance of Accounting Standards Codification (ASC) 606, Revenue from Contracts. ASC 606 creates a five-step model that requires entities to exercise judgment when considering the terms of contracts, which includes (1) identifying the contracts or agreements with a customer, (2) identifying our performance obligations in the contract or agreement, (3) determining the transaction price, (4) allocating the transaction price to the separate performance obligations, and (5) recognizing revenue as each performance obligation is satisfied. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the services it transfers to its clients. 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: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED LIFE Classification Estimated useful life Leasable equipment 5 Computer hardware and software 3 Office equipment 3 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. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2021 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)
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 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 period ended October 31, 2021, the Company has generated revenue of $ 593 49,290 2,081,138 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. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2021 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)
Net loss per share	Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260 “ Earnings Per Share
Foreign currencies translation	Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the Consolidated Statements of Operations and Comprehensive loss. The functional currency of the parent Company is United States dollar and the functional currency of the subsidiaries MU Worldwide Group Limited (Seychelle) and MU Global Holding Limited (Hong Kong) is United States dollar. MU Global Health Management (Shanghai) Limited is in Renminbi. The reporting currency of the Company and its subsidiary is United States Dollars (“US$”) 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$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement” Translation of amounts from RMB and HK$ into US$1 has been made at the following exchange rates for the respective periods: SCHEDULE OF FOREIGN EXCHANGE RATES TRANSLATION As of and for the three months 2021 2020 Period-end RMB : US$1 exchange rate 6.40 6.69 Period-average RMB : US$1 exchange rate 6.45 6.83 Period-end HKD$ : US$1 exchange rate 7.78 7.75 Period-average HKD$ : US$1 exchange rate 7.78 7.75
Related parties	Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2021 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)
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 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. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2021 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

DESCRIPTION OF BUSINESS AND O_2

DESCRIPTION OF BUSINESS AND ORGANIZATION (Tables)	3 Months Ended
	Oct. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SCHEDULE OF COMPANY'S SUBSIDIARY	Details of the Company’s subsidiary: SCHEDULE OF COMPANY'S SUBSIDIARY Company name Place and date of Particulars of issued capital Principal activities 1. MU Worldwide Group Limited Seychelles, June 7, 2018 100 share of ordinary share of US$1 each Investment holding 2. MU Global Holding Limited Hong Kong, January 30, 2018 1 ordinary share of HKD$1 Providing SPA and Wellness service in Hong Kong 3. MU Global Health Management Shanghai, August 16, 2018 RMB 7,400,300 Providing SPA and Wellness service in China

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Oct. 31, 2021
Accounting Policies [Abstract]
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED LIFE	SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED LIFE Classification Estimated useful life Leasable equipment 5 Computer hardware and software 3 Office equipment 3
SCHEDULE OF FOREIGN EXCHANGE RATES TRANSLATION	SCHEDULE OF FOREIGN EXCHANGE RATES TRANSLATION As of and for the three months 2021 2020 Period-end RMB : US$1 exchange rate 6.40 6.69 Period-average RMB : US$1 exchange rate 6.45 6.83 Period-end HKD$ : US$1 exchange rate 7.78 7.75 Period-average HKD$ : US$1 exchange rate 7.78 7.75

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	3 Months Ended
	Oct. 31, 2021
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT	Property, plant and equipment as of October 31, 2021 are summarized below: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT As of October 31, 2021 As of July 31, 2021 (Unaudited) (Audited) Computer hardware and software $ 129,301 $ 129,301 Outlet equipment 120,651 120,651 Leasable equipment 1 199,698 216,924 Outlet Design Fee and Equipment 16,763 16,763 App Development Fee 37,413 37,413 Total 503,826 521,052 Accumulated depreciation 2 $ (337,688 ) $ (307,197 ) Foreign currency translation adjustment 7,358 5,814 Property, plant and equipment, net $ 173,496 $ 219,669 1 For the period ended October 31, 2021, $ 17,226 2 For the period ended October 31, 2021 and October 31, 2020, depreciation expense was $ 37,431 40,671
SCHEDULE OF DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT	SCHEDULE OF DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT As of October 31, 2021 As of July 31, 2021 (Unaudited) (Audited) Proceed from disposal of property, plant and equipment $ 30,000 $ 28,065 Disposal of equipment at cost (17,226 ) (16,141 ) Accumulated depreciation 6,940 4,771 Total gain on disposal $ 19,714 $ 16,695

LEASE (Tables)

LEASE (Tables)	3 Months Ended
	Oct. 31, 2021
Lease
SCHEDULE OF RECOGNITION OF OPERATING LEASE RIGHT AND LEASE LIABILITY	The initial recognition of operating lease right and lease liability as follow: SCHEDULE OF RECOGNITION OF OPERATING LEASE RIGHT AND LEASE LIABILITY 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 October 31, 2021, the operating lease right of use asset as follow: SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET Initial recognition as of November 1, 2019 $ 250,100 Add: New Lease addition 20,544 Less: Termination of lease (250,100 ) Balance 20,544 Effect of translation exchange (138 ) Accumulated amortization (9,874 ) Balance as of October 31, 2021 $ 10,532
SCHEDULE OF OPERATING LEASE LIABILITY	As of October 31, 2021, the operating lease liability as follow: SCHEDULE OF OPERATING LEASE LIABILITY Initial recognition as of November 1, 2019 $ 250,100 Add: New operating lease liability 20,544 Less: Termination of lease (250,100 ) Effect of translation exchange 4 Less: gross repayment (10,639 ) Add: imputed interest 623 Balance as of October 31, 2021 10,532 Less: lease liability, current (10,532 ) Lease liability, non-current $ -
SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION	Maturities of operating lease obligation as follow: SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION Year ending July 31, 2022 (9 months) $ 7,858 Oct 31, 2022 (3 months) 2,674 Total $ 10,532
SCHEDULE OF OTHER INFORMATION	Other information: SCHEDULE OF OTHER INFORMATION Three months ended Three months ended October 31, 2021 October 31, 2020 (Unaudited) (Unaudited) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow from operating lease $ 2,566 $ 18,611 Right-of-use assets obtained in exchange for operating lease liabilities $ 10,532 $ 192,007 Remaining lease term for operating lease (years) 1 3 Weighted average discount rate for operating lease 4.15 % 4.15 %

PATENT AND TRADEMARK (Tables)

PATENT AND TRADEMARK (Tables)	3 Months Ended
	Oct. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF PATENT AND TRADEMARK	SCHEDULE OF PATENT AND TRADEMARK As of As of October 31, 2021 July 31, 2021 (Unaudited) (Audited) Patent and Trademark 1 $ 32,404 $ 29,563 Accumulated amortization (6,210 ) (5,425 ) Foreign currency translation adjustment 3 (22 ) Patent and Trademark, net $ 26,197 $ 24,116 1 The p atents and trademarks are held under the Company’s subsidiaries in Hong Kong and Shanghai, China. Amortization were $ 785 639

PREPAYMENTS AND DEPOSITS (Table

PREPAYMENTS AND DEPOSITS (Tables)	3 Months Ended
	Oct. 31, 2021
Prepayments And Deposits
SCHEDULE OF PREPAYMENTS AND DEPOSITS	Prepayments and deposits consisted of the following at October 31, 2021 and July 31, 2021: SCHEDULE OF PREPAYMENTS AND DEPOSITS As of October 31, 2021 As of July 31, 2021 (Unaudited) (Audited) Deposits $ 59,984 $ 60,187 Prepaid expenses 40,238 41,501 Total prepaid expenses and deposits $ 100,222 $ 101,688

DUE FROM RELATED PARTY (Tables)

DUE FROM RELATED PARTY (Tables)	3 Months Ended
	Oct. 31, 2021
Due From Related Party
SCHEDULE OF DUE FROM RELATED PARTY	SCHEDULE OF DUE FROM RELATED PARTY As of October 31, 2021 As of July 31, 2021 (Unaudited) (Audited) Tien Mu International Co., Ltd 1 $ 31,498 $ 10,425 Total $ 31,498 $ 10,425 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.

INVENTORIES (Tables)

INVENTORIES (Tables)	3 Months Ended
	Oct. 31, 2021
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORIES	SCHEDULE OF INVENTORIES As of As of October 31, 2021 July 31, 2021 (Unaudited) (Audited) Finished goods, at cost $ 38,575 $ 38,374 Total inventories $ 38,575 $ 38,374

OTHER PAYABLES AND ACCRUED LI_2

OTHER PAYABLES AND ACCRUED LIABILITIES (Tables)	3 Months Ended
	Oct. 31, 2021
Payables and Accruals [Abstract]
SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES	Other payables and accrued liabilities consisted of the following at October 31, 2021 and July 31, 2021: SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES As of (Unaudited) As of (Audited) Other payable and accrued liabilities $ 4,472 $ 2,942 Accrued audit fees 10,550 14,000 Accrued professional fees 7,650 5,150 Total payables and accrued liabilities $ 22,672 $ 22,092

DUE TO RELATED PARTIES (Tables)

DUE TO RELATED PARTIES (Tables)	3 Months Ended
	Oct. 31, 2021
Due To Related Parties
SCHEDULE OF DUE TO RELATED PARTIES	SCHEDULE OF DUE TO RELATED PARTIES As of As of (Unaudited) (Audited) Wu, Chun-Teh 1 $ 42,604 $ 42,177 Hsieh, Chang-Chung 2 60,776 52,676 $ 103,380 $ 94,853

LOAN FROM RELATED PARTY (Tables

LOAN FROM RELATED PARTY (Tables)	3 Months Ended
	Oct. 31, 2021
Loan From Related Party
SCHEDULE OF LOAN FROM RELATED PARTY	SCHEDULE OF LOAN FROM RELATED PARTY As of October 31, 2021 As of July 31, 2020 (Unaudited) (Audited) Hong Ting Network Technology (Xiamen) Limited 1 $ 52,620 $ 48,739 Total loan from related party $ 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 (Tables)

LOAN FROM THIRD PARTY (Tables)	3 Months Ended
	Oct. 31, 2021
Loan From Third Party
SCHEDULE OF LOAN FROM THIRD PARTY	SCHEDULE OF LOAN FROM THIRD PARTY As of October 31, 2021 As of July 31, 2020 (Unaudited) (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)	3 Months Ended
	Oct. 31, 2021
Loan From Director
SCHEDULE OF LOAN FROM DIRECTOR	SCHEDULE OF LOAN FROM DIRECTOR As of October 31, 2021 As of July 31, 2020 (Unaudited) (Audited) Current $ 141,943 $ 138,443 Non-current 137,571 136,193 Total loan from Director $ 279,514 $ 274,636

INCOME TAXES (Tables)

INCOME TAXES (Tables)	3 Months Ended
	Oct. 31, 2021
Income Tax Disclosure [Abstract]
SCHEDULE OF LOSS BEFORE INCOME TAX	For the three months ended October 31, 2021, the local (United States) and foreign components of income/(loss) before income taxes were comprised of the following: SCHEDULE OF LOSS BEFORE INCOME TAX Three months ended October 31 2021 2020 Tax jurisdictions from: Local $ (10,075 ) $ (6,015 ) Foreign, representing - Seychelles - - - Hong Kong 8,323 (17,803 ) - Shanghai (47,538 ) (72,783 ) Loss before income tax $ (49,290 ) $ (96,601 )
SCHEDULE OF PROVISION FOR INCOME TAXES	The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES For the period ended October 31, 2021 For the period ended October 31, 2020 Current: - Local $ - $ - - Foreign - - Deferred: - Local - - - Foreign - - Income tax expense $ - $ -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Oct. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
SCHEDULE OF AGGREGATE MINIMAL RENT PAYMENTS	As of October 31, 2021, the Company has the aggregate minimal rent payments due in the next year as follows: SCHEDULE OF AGGREGATE MINIMAL RENT PAYMENTS Year ending July, 31 2022 $ 10,532 Total $ 10,532

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Oct. 31, 2021
Related Party Transactions [Abstract]
SCHEDULE OF OUTSTANDING PAYABLE TO RELATED PARTY	For the period ended October 31, 2020 the Company has following transactions with related parties: SCHEDULE OF OUTSTANDING PAYABLE TO RELATED PARTY For the period ended October 31, 2021 For the year ended July 31, 2021 (Unaudited) (Audited) Professional fee: - Related party A $ 2,500 $ 26,460 Consultation fee: - Related party B $ 8,100 $ 21,800 - Related party C $ - $ 10,500 Total $ 10,600 $ 58,760

SCHEDULE OF COMPANY'S SUBSIDIAR

SCHEDULE OF COMPANY'S SUBSIDIARY (Details)	3 Months Ended
	Oct. 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
M U 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
M U 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

DESCRIPTION OF BUSINESS AND O_3

DESCRIPTION OF BUSINESS AND ORGANIZATION (Details Narrative)	Jun. 29, 2018
MU Worldwide Group Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Acquired interest for private limited liability	100.00%

SCHEDULE OF PROPERTY, PLANT AND

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED LIFE (Details)	3 Months Ended
	Oct. 31, 2021
Leasable Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years

SCHEDULE OF FOREIGN EXCHANGE RA

SCHEDULE OF FOREIGN EXCHANGE RATES TRANSLATION (Details)	Oct. 31, 2021	Oct. 31, 2020
Period End R M B U Dollar Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	6.40	6.69
Period Average R M B U S Dollar Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	6.45	6.83
Period End H K U S Dollar Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	7.78	7.75
Period Average H K U S Dollar Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	7.78	7.75

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2021	Oct. 31, 2020	Jul. 31, 2021
Accounting Policies [Abstract]
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	$ 593	$ 21,695
Net loss	49,290	$ 96,601
Accumulated deficit	$ 2,081,138		$ 2,031,848

SCHEDULE OF PROPERTY, PLANT A_2

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)		Oct. 31, 2021	Jul. 31, 2021
Property, Plant and Equipment [Line Items]
Total		$ 503,826	$ 521,052
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	[1]	(337,688)	(307,197)
Foreign currency translation adjustment		7,358	5,814
Property, plant and equipment, net		173,496	219,669
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total		129,301	129,301
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Total		120,651	120,651
Leasable Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	[2]	199,698	216,924
Outlet Design Fee And Equipment [Member]
Property, Plant and Equipment [Line Items]
Total		16,763	16,763
Application Development Fee [Member]
Property, Plant and Equipment [Line Items]
Total		$ 37,413	$ 37,413
[1]	For the period ended October 31, 2021 and October 31, 2020, depreciation expense was $ 37,431 40,671
[2]	For the period ended October 31, 2021, $ 17,226

SCHEDULE OF PROPERTY, PLANT A_3

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) (Parenthetical) - USD ($)	3 Months Ended
	Oct. 31, 2021	Oct. 31, 2020
Property, Plant and Equipment [Line Items]
Depreciation	$ 37,431	$ 40,671
Leasable Equipment [Member]
Property, Plant and Equipment [Line Items]
Written-off	$ 17,226

SCHEDULE OF DISPOSAL OF PROPERT

SCHEDULE OF DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)	3 Months Ended		12 Months Ended
	Oct. 31, 2021	Oct. 31, 2020	Jul. 31, 2021
Property, Plant and Equipment [Abstract]
Proceed from disposal of property, plant and equipment	$ 30,000	$ 4,760	$ 28,065
Disposal of equipment at cost	(17,226)		(16,141)
Accumulated depreciation	6,940		4,771
Total gain on disposal	$ 19,714	$ 2,463	$ 16,695

SCHEDULE OF RECOGNITION OF OPER

SCHEDULE OF RECOGNITION OF OPERATING LEASE RIGHT AND LEASE LIABILITY (Details)	Nov. 01, 2020USD ($)
Lease
Gross lease payable	$ 21,370
Less: imputed interest	(826)
Initial recognition as of November 1, 2020	$ 20,544

SCHEDULE OF OPERATING LEASE RIG

SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET (Details)	24 Months Ended
	Oct. 31, 2021USD ($)
Lease
Initial recognition as of November 1, 2019	$ 250,100
Add: New Lease addition	20,544
Less: Termination of lease	(250,100)
Balance	20,544
Effect of translation exchange	(138)
Accumulated amortization	(9,874)
Balance as of October 31, 2021	$ 10,532

SCHEDULE OF OPERATING LEASE LIA

SCHEDULE OF OPERATING LEASE LIABILITY (Details) - USD ($)	Oct. 31, 2021	Jul. 31, 2021
Lease
Initial recognition as of November 1, 2019	$ 250,100
Add: New operating lease liability	20,544
Less: Termination of lease	(250,100)
Effect of translation exchange	4
Less: gross repayment	(10,639)
Add: imputed interest	623
Balance as of October 31, 2021	10,532
Less: lease liability, current	(10,532)	$ (10,319)
Lease liability, non-current		$ 2,647

SCHEDULE OF MATURITIES OF OPERA

SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION (Details)	Oct. 31, 2021USD ($)
Lease
July 31, 2022 (9 months)	$ 7,858
Oct 31, 2022 (3 months)	2,674
Total	$ 10,532

SCHEDULE OF OTHER INFORMATION (

SCHEDULE OF OTHER INFORMATION (Details) - USD ($)	3 Months Ended
	Oct. 31, 2021	Oct. 31, 2020
Lease
Operating cash flow from operating lease	$ 2,566	$ 18,611
Right-of-use assets obtained in exchange for operating lease liabilities	$ 10,532	$ 192,007
Remaining lease term for operating lease (years)	1 year	3 years
Weighted average discount rate for operating lease	4.15%	4.15%

LEASE (Details Narrative)

LEASE (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2021	Oct. 31, 2020	Jul. 31, 2021	Nov. 02, 2020	Oct. 31, 2019
Lease liability right-of-use asset	$ 10,532		$ 12,966		$ 250,100
Lease discounted rate	4.15%	4.15%
Amortization of operating lease right of use asset	$ 2,543	$ 56,596
Lease expenses	$ 2,660	$ 16,945
Accounting Standards Update 2016-02 [Member]
Lease liability right-of-use asset				$ 19,724
Lease discounted rate				4.15%

SCHEDULE OF PATENT AND TRADEMAR

SCHEDULE OF PATENT AND TRADEMARK (Details) - USD ($)		Oct. 31, 2021	Jul. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Finite-Lived Intangible Assets, Gross	[1]	$ 32,404	$ 29,563
Accumulated amortization		6,210	5,425
Foreign currency translation adjustment		3	(22)
Patent and Trademark, net		$ 26,197	$ 24,116
[1]	The p atents and trademarks are held under the Company’s subsidiaries in Hong Kong and Shanghai, China. Amortization were $ 785 639

SCHEDULE OF PATENT AND TRADEM_2

SCHEDULE OF PATENT AND TRADEMARK (Details) (Parenthetical) - USD ($)	3 Months Ended
	Oct. 31, 2021	Oct. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 785	$ 639

SCHEDULE OF PREPAYMENTS AND DEP

SCHEDULE OF PREPAYMENTS AND DEPOSITS (Details) - USD ($)	Oct. 31, 2021	Jul. 31, 2021
Prepayments And Deposits
Deposits	$ 59,984	$ 60,187
Prepaid expenses	40,238	41,501
Total prepaid expenses and deposits	$ 100,222	$ 101,688

SCHEDULE OF DUE FROM RELATED PA

SCHEDULE OF DUE FROM RELATED PARTY (Details) - USD ($)		Oct. 31, 2021	Jul. 31, 2021
Total amount due from related party		$ 31,498	$ 10,425
Tien Mu International Co., Ltd [Member]
Total amount due from related party	[1]	$ 31,498	$ 10,425
[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.

SCHEDULE OF INVENTORIES (Detail

SCHEDULE OF INVENTORIES (Details) - USD ($)	Oct. 31, 2021	Jul. 31, 2021
Inventory Disclosure [Abstract]
Finished goods, at cost	$ 38,575	$ 38,374
Total inventories	$ 38,575	$ 38,374

SCHEDULE OF OTHER PAYABLES AND

SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES (Details) - USD ($)	Oct. 31, 2021	Jul. 31, 2021
Payables and Accruals [Abstract]
Other payable and accrued liabilities	$ 4,472	$ 2,942
Accrued audit fees	10,550	14,000
Accrued professional fees	7,650	5,150
Total payables and accrued liabilities	$ 22,672	$ 22,092

SCHEDULE OF DUE TO RELATED PART

SCHEDULE OF DUE TO RELATED PARTIES (Details) - USD ($)		Oct. 31, 2021	Jul. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Due to related parties		$ 103,380	$ 94,853
Wu Chun Teh [Member]
Defined Benefit Plan Disclosure [Line Items]
Due to related parties	[1]	42,604	42,177
Hsieh Chang Chung [Member]
Defined Benefit Plan Disclosure [Line Items]
Due to related parties	[2]	$ 60,776	$ 52,676
[1]	Wu, Chun-Teh is a shareholder and staff of the Company, at the same time providing consultation services to the Company. He had 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 salary expenses accrued.

DUE TO RELATED PARTIES (Details

DUE TO RELATED PARTIES (Details Narrative) - USD ($)	Oct. 31, 2021	Jul. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Amount Due to Related Parties	$ 103,380	$ 95,453
Two Related Parties [Member]
Defined Benefit Plan Disclosure [Line Items]
Amount Due to Related Parties	$ 103,380

SCHEDULE OF LOAN FROM RELATED P

SCHEDULE OF LOAN FROM RELATED PARTY (Details) - USD ($)		Oct. 31, 2021	Jul. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Total loan from related party		$ 52,620	$ 48,739
Hong Ting Network Technology Xiamen Limited [Member]
Defined Benefit Plan Disclosure [Line Items]
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.

SCHEDULE OF LOAN FROM THIRD PAR

SCHEDULE OF LOAN FROM THIRD PARTY (Details) - USD ($)	Oct. 31, 2021	Jul. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Total loan from third party	$ 85,895
Shang Hai Shi Ba Enterprise Management Centre [Member]
Defined Benefit Plan Disclosure [Line Items]
Total loan from third party	$ 85,895

SCHEDULE OF LOAN FROM DIRECTOR

SCHEDULE OF LOAN FROM DIRECTOR (Details) - USD ($)	Oct. 31, 2021	Jul. 31, 2021	Jul. 31, 2020
Loan From Director
Current	$ 141,943		$ 138,443
Non-current	137,571	$ 136,193	136,193
Total loan from Director	$ 279,514		$ 274,636

SCHEDULE OF LOSS BEFORE INCOME

SCHEDULE OF LOSS BEFORE INCOME TAX (Details) - USD ($)	3 Months Ended
	Oct. 31, 2021	Oct. 31, 2020
Local	$ (10,075)	$ (6,015)
Loss before income tax	(49,290)	(96,601)
SEYCHELLES
Foreign
HONG KONG
Foreign	8,323	(17,803)
CHINA
Foreign	$ (47,538)	$ (72,783)

SCHEDULE OF PROVISION FOR INCOM

SCHEDULE OF PROVISION FOR INCOME TAXES (Details) - USD ($)	3 Months Ended
	Oct. 31, 2021	Oct. 31, 2020
Income Tax Disclosure [Abstract]
- Local
- Foreign
- Local
- Foreign
Income tax expense

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	3 Months Ended
	Oct. 31, 2021USD ($)
Operating Loss Carryforwards [Line Items]
Cumulative net operating losses carryforwards	$ 10,075
Future taxable income percentage	80.00%
Valuation allowance	$ 8,060
HONG KONG
Operating Loss Carryforwards [Line Items]
Statutory income tax rate	16.50%
CHINA
Operating Loss Carryforwards [Line Items]
Statutory income tax rate	25.00%

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

Oct. 31, 2021

Jul. 31, 2021

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

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]

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

Share issued price per shares

$ 0.0001

Number of restricted common stock issued, value

$ 500

Server Intl Co Ltd [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

Number of restricted common stock issued

11,000,000

Green Pro Asia Strategic S P C [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

Number of restricted common stock issued

2,835,000

Green Pro Venture Capital Limited [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

Number of restricted common stock issued

2,165,000

Dezign Format Pte Ltd [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

Number of restricted common stock issued

2,000,000

Ms. Niu Yen-Yen [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

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 Intl Co Ltd [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

Share issued price per shares

$ 0.0001

Number of restricted common stock issued, value

$ 3,600

Chang Chun Ying [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

Number of restricted common stock issued

4,300,000

Chang Su Fe [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

Number of restricted common stock issued

5,000,000

Chang Chun Ying And Chang Su Fen [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

Share issued price per shares

$ 0.0001

Number of restricted common stock issued, value

$ 930

3 Non-US Residents [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

Number of restricted common stock issued

2,150,000

Share issued price per shares

$ 0.0001

Number of restricted common stock issued, value

$ 215

2 Non-US Residents [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

Number of restricted common stock issued

710,000

Share issued price per shares

$ 0.03

Number of restricted common stock issued, value

$ 21,300

10 Non-US Residents [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

Number of restricted common stock issued

995,000

Share issued price per shares

$ 0.03

Number of restricted common stock issued, value

$ 29,850

1 Non-US Residents [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

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]

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

Number of restricted common stock issued

2,000,000

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

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

Share issued price per shares

$ 0.20

Number of restricted common stock issued, value

$ 800,000

8 Non US Residents [Member] | Chief Executive Officer [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

Number of shares transferred

1,500,000

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

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

Number of shares transferred

1,557,800

45 Accredited Investors [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

Convertible promissory note issued on conversion

$ 779,125

Conversion price per share

$ 1

Convertible promissory note issued on conversion, shares

779,125

36 Non-US Residents [Member]

Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]

Share issued price per shares

$ 1

Number of common stock issued

150,317

SCHEDULE OF AGGREGATE MINIMAL R

SCHEDULE OF AGGREGATE MINIMAL RENT PAYMENTS (Details)	Oct. 31, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
2022	$ 10,532
Total	$ 10,532

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative)	Nov. 02, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
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]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Rental agreement term	2 years

SCHEDULE OF OUTSTANDING PAYABLE

SCHEDULE OF OUTSTANDING PAYABLE TO RELATED PARTY (Details) - USD ($)	3 Months Ended	12 Months Ended
	Oct. 31, 2021	Jul. 31, 2021
Related Party Transaction [Line Items]
Total	$ 10,600	$ 58,760
Related Party A [Member]
Related Party Transaction [Line Items]
Professional fee	2,500	26,460
Related Party B [Member]
Related Party Transaction [Line Items]
Consultation fee	8,100	21,800
Related Party C [Member]
Related Party Transaction [Line Items]
Consultation fee		$ 10,500

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Oct. 31, 2021	Jul. 31, 2021
Related Party A [Member]
Related Party Transaction [Line Items]
Professional fees	$ 2,500	$ 26,460
Related Party B [Member]
Related Party Transaction [Line Items]
Consultation fees	$ 8,100	$ 21,800