Vanguard Green Investment (VGES) 10-K 30 Oct 23 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Jul. 31, 2023	Jan. 31, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Jul. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
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	Rm. 5, 7F., No. 296, Sec. 4
Entity Address, Address Line Two	Xinyi Rd.,
Entity Address, Address Line Three	Da’an Dist.,
Entity Address, City or Town	Taipei City
Entity Address, Country	TW
Entity Address, Postal Zip Code	106427
City Area Code	+886
Local Phone Number	905153139
Title of 12(b) Security	Common Stock
Trading Symbol	MUGH
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	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float		$ 0
Entity Common Stock, Shares Outstanding	59,434,838
Document Financial Statement Error Correction [Flag]	false
Auditor Name	JP CENTURION & PARTNERS PLT
Auditor Firm ID	6723
Auditor Location	Kuala Lumpur, Malaysia

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jul. 31, 2023	Jul. 31, 2022
NON-CURRENT ASSETS
Property, plant and equipment
Leased asset – Right of use	6,407	6,267
Total non-current assets, excluding intangible assets	6,407	6,267
INTANGIBLE ASSET
Patent and trademark
Total non-current assets	6,407	6,267
CURRENT ASSETS
Prepayments and deposits	9,264	45,094
Inventories	1,333	16,483
Cash and cash equivalents	4,425	2,909
Total current assets	17,134	75,781
TOTAL ASSETS	23,541	82,048
NON-CURRENT LIABILITIES
Leased liabilities	976	517
Loan from director	110,985	122,652
Loan from third party	95,988	77,064
Total non-current liabilities	207,949	200,233
CURRENT LIABILITIES
Other payables and accrued liabilities	65,454	65,865
Deposit from franchisees	27,774	29,286
Deposit from customers	37,135	39,296
Loan from director	170,805	146,439
Loan from related party		43,175
Leased liabilities	5,223	6,042
Total current liabilities	399,567	415,179
TOTAL LIABILITIES	607,516	615,412
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 shares issued and outstanding as of July 31, 2023 and July 31, 2022 respectively	5,943	5,943
Additional paid-in capital	1,831,111	1,830,300
Foreign currency adjustment	36,979	19,574
Accumulated deficit	(2,458,008)	(2,389,181)
Total stockholders’ equity	(583,975)	(533,364)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	23,541	82,048
Related Party [Member]
CURRENT ASSETS
Amount due from related party	2,112	11,295
CURRENT LIABILITIES
Amount due to related party	93,176	85,076
ThirdParty [Member]
NON-CURRENT LIABILITIES
Loan from third party	$ 95,988	$ 77,064

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jul. 31, 2023	Jul. 31, 2022
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

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Income Statement [Abstract]
REVENUE	$ 146,252	$ 46,702
COST OF REVENUE	(123,088)	(21,891)
GROSS PROFIT	23,164	24,811
OTHER INCOME	72,851	50,036
SELLING AND MARKETING EXPENSES	(1,531)	(3,470)
GENERAL AND ADMINISTRATIVE EXPENSES	(163,311)	(428,710)
LOSS BEFORE INCOME TAX	(68,827)	(357,333)
INCOME TAXES PROVISION
NET LOSS	(68,827)	(357,333)
Other comprehensive loss:
- Foreign exchange translation gain	17,405	14,876
TOTAL COMPREHENSIVE LOSS	$ (51,422)	$ (342,457)
Net loss per share- Basic	$ (0.0009)	$ (0.0058)
Net loss per share- Diluted	$ (0.0009)	$ (0.0058)
Weighted average number of common shares outstanding - Basic	59,434,838	59,434,838
Weighted average number of common shares outstanding - Diluted	59,434,838	59,434,838

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance value at Jul. 31, 2021	$ 5,943	$ 1,830,300	$ 4,698	$ (2,031,848)	$ (190,907)
Balance, shares at Jul. 31, 2021	59,434,838
Net loss for the year				(357,333)	(357,333)
Foreign currency translation adjustment			14,876		14,876
Balance value at Jul. 31, 2022	$ 5,943	1,830,300	19,574	(2,389,181)	(533,364)
Balance, shares at Jul. 31, 2022	59,434,838
Net loss for the year				(68,827)	(68,827)
Foreign currency translation adjustment		811	17,405		18,216
Balance value at Jul. 31, 2023	$ 5,943	$ 1,831,111	$ 36,979	$ (2,458,008)	$ (583,975)
Balance, shares at Jul. 31, 2023	59,434,838

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (68,827)	$ (357,333)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	4,837	102,904
Impairment of fixed assets	(2,780)	174,973
Asset written-off	(6)	100
Lease interest	176
Gain on disposal	(14,144)	(27,539)
Gain on re-measurement of extended loan repayment	(15,090)
Waiver of debts	(40,109)
Interest expense	9,851	2,641
Prepayment written-off	35,915
Changes in operating assets and liabilities:
Prepayments and deposits	(1,450)	54,782
Amount due from related parties	9,183	(868)
Inventories	14,244	20,284
Other payables and accrued liabilities	1,978	3,485
Amount due to related parties	8,100	31,800
Leased liabilities	(5,395)	(6,185)
Deposit from franchisees		(3,213)
Net cash used in operating activities	(63,517)	(4,169)
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceed on disposal of property, plant and equipment	20,514	44,340
Purchase of trademark	(3,584)	(2,841)
Purchase of property, plant and equipment		(41,811)
Net cash generated from/(used in) investing activities	16,930	(312)
CASH FLOWS FROM FINANCING ACTIVITIES:
Loan from director	24,366	(1,222)
Loan from related party	(2,873)	(8,018)
Loan from third party	24,717	(5,721)
Net cash generated from/(used in) financing activities	46,210	(14,961)
Effect of foreign exchange translation	1,893	2,120
Net change in cash and cash equivalents	1,516	(17,322)
Cash and cash equivalents, beginning of year	2,909	20,231
CASH AND CASH EQUIVALENTS, END OF YEAR	$ 4,425	$ 2,909

ORGANIZATION AND BUSINESS BACKG

ORGANIZATION AND BUSINESS BACKGROUND	12 Months Ended
	Jul. 31, 2023
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 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, 2023, the Company incurred a net loss of $ 68,827 $382,433 $2,458,008 583,975 63,517 Details of the Company’s subsidiaries: SCHEDULE OF COMPANY’S SUBSIDIARY Company name Place and incorporation Particulars of issued capital Principal Proportional interest and voting power held 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 HK$1 each Providing SPA and wellness service in Hong Kong 100 % 3. MU Global Health Management (Shanghai) Limited Shanghai, August 16, 2018 RMB 7,405,866 Providing SPA and wellness service in China 100 % MU GLOBAL HOLDING LIMITED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2023 AND 2022 (Currency expressed in United States Dollars (“US$”), except for number of shares) 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. 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, 2023
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. MU GLOBAL HOLDING LIMITED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2023 AND 2022 (Currency expressed in United States Dollars (“US$”), except for number of shares) 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: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED LIFE Classification Estimated useful life Leasable equipment 5 Computer hardware and software 3 Office equipment 3 Outlet design fee and equipment 3 Application development fee 3 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 MU GLOBAL HOLDING LIMITED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2023 AND 2022 (Currency expressed in United States Dollars (“US$”), except for number of shares) Leases The Company recognizes lease payments for its short-term lease on a straight-line basis over the lease term in accordance with ASC 842. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred less any lease incentives received. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease. In determining the present value of the unpaid lease payments, ASC 842 requires a lessee to discount its unpaid lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. As most of the Company leases do not provide an implicit rate, the Company uses its incremental borrowing rate as the discount rate for the lease. The Company incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with similar terms and payments. 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, 2023, the Company has generated revenue of $ 146,252 2,458,008 583,975 63,517 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 CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2023 AND 2022 (Currency expressed in United States Dollars (“US$”), except for number of shares) Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260 “ Earnings Per Share Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the Consolidated Statements of Operations and Comprehensive loss. The functional currency of the parent Company is United States dollar and the functional currency of the subsidiaries MU Worldwide Group Limited (Seychelles) and MU Global Holding Limited (Hong Kong) is United States dollar. MU Global Health Management (Shanghai) Limited is in Renminbi. The reporting currency of the Company and its subsidiary is United States Dollars (“US$”) 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: SCHEDULE OF FOREIGN EXCHANGE RATES TRANSLATION As of and for the year ended July 31, 2023 2022 Year-end RMB : US$1 exchange rate 7.136 6.744 Year-average RMB : US$1 exchange rate 6.989 6.476 Year-end HK$ : US$1 exchange rate 7.799 7.850 Year-average HK$ : US$1 exchange rate 7.835 7.811 Year-end TWD : US$1 exchange rate 31.461 30.044 Year-average TWD : US$1 exchange rate 30.805 28.500 Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. MU GLOBAL HOLDING LIMITED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2023 AND 2022 (Currency expressed in United States Dollars (“US$”), except for number of shares) 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. Recently Adopted Accounting Standards In June 2016, the FASB issued Accounting Standards Update No. 2016-13, Financial Instruments – Credit Losses (Topics 326): Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. In November 2019, the FASB issued ASU 2019-10 highlighted the adoption timeline. For smaller reporting entities, Topic 326 is effective for annual periods beginning after December 15, 2022, including interim period within those fiscal years, of which is effective for the Company on January 1, 2023. Credit loss rate is determined by historical collection based on aging schedule, adjusted for current conditions using reasonable and supportable forecast. Based on the aging categorization and the adjusted loss per category, an allowance for credit losses is calculated by multiplying the adjusted loss rate with the amortized cost in the respective age category. Recent accounting pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. MU GLOBAL HOLDING LIMITED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2023 AND 2022 (Currency expressed in United States Dollars (“US$”), except for number of shares)

COMMON STOCK

COMMON STOCK	12 Months Ended
	Jul. 31, 2023
Equity [Abstract]
COMMON STOCK	3. 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 10, 2018, Server Int’l Co., Ltd, a Company solely controlled and owned by the CEO, transferred 1,500,000 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 From August 1, 2018 to December 13, 2018, Ms. Niu Yen-Yen, the CEO of the Company, 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 From August 1, 2020 to July 31, 2021, Ms. Niu Yen-Yen, the CEO of the Company, had 395,000 3,364,921 From August 1, 2021 to July 31, 2022, Ms. Niu Yen-Yen, the CEO of the Company, had 55,522 6,800,000 From August 1, 2022 to July 31, 2023, Ms. Niu Yen-Yen had sold 610,000 As of July 31, 2023, the Company has an issued and outstanding common share of 59,434,838 MU GLOBAL HOLDING LIMITED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2023 AND 2022 (Currency expressed in United States Dollars (“US$”), except for number of shares)

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Jul. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	4. PROPERTY, PLANT AND EQUIPMENT SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT As of As of (Audited) (Audited) Computer hardware and software $ 129,301 $ 129,301 Office equipment 120,569 120,569 Leasable equipment 1 216,378 229,405 Outlet design fee and equipment 16,763 16,763 Application development fee 37,413 37,413 Total 520,424 533,451 Accumulated depreciation 2 (395,140 ) (401,797 ) Impairment (143,182 ) (149,552 ) Foreign currency translation adjustment 17,898 17,898 Property, plant and equipment, net $ - - 1 For the year ended July 31, 2023, $ 13,027 2 Depreciation expense for the year ended July 31, 2023 and July 31, 2022 was $ 0 94,600 WRITE OFF OF PROPERTY, PLANT AND EQUIPMENT SCHEDULE OF WRITE OFF OF PROPERTY, PLANT AND EQUIPMENT As of July 31, 2023 (Audited) As of July 31, 2022 (Audited) Write off of property and equipment $ - $ 1,686 Accumulated depreciation - (1,624 ) Foreign currency translation adjustment - 38 Total write off of property and equipment $ - $ 100 DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT SCHEDULE OF DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT As of July 31, 2023 (Audited) As of July 31, 2022 (Audited) Proceed from disposal of property, plant and equipment $ 20,514 $ 44,340 Disposal of equipment at cost - (27,726 ) Disposal of equipment written off at net book value (6 ) - Disposal of equipment impaired at net book value (6,364 ) - Accumulated depreciation - 10,965 Foreign currency translation adjustment - (40 ) Total gain on disposal $ 14,144 $ 27,539

LEASE

LEASE	12 Months Ended
	Jul. 31, 2023
Lease
LEASE	5. LEASE As of November 6, 2021, the Company recognized approximately US$ 11,581 lease liability as well as right-of-use asset for all leases at the commencement date. Lease liabilities are measured at present value of the sum of remaining rental payments as of November 6, 2021, with discounted rate of 4.35 % adopted from “Zhao Shang bank” of China as a reference for discount rate. MU GLOBAL HOLDING LIMITED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2023 AND 2022 (Currency expressed in United States Dollars (“US$”), except for number of shares) 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: SCHEDULE OF RECOGNITION OF OPERATING LEASE RIGHT AND LEASE LIABILITY Gross lease payable $ 12,048 Less: Imputed interest (467 ) Initial recognition $ 11,581 Less: Remeasurement of existing lease (843 ) Balance $ 10,738 As of July 31, 2023 and July 31, 2022 operating lease right of use asset as follow: SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET As of July 31, 2023 (Audited) As of July 31, 2022 (Audited) Balance 6,267 12,966 Less: Termination of lease - (10,285 ) Add: New operating lease liability 5,223 10,738 Foreign exchange translation loss (246 ) (407 ) Amortization (4,837 ) (6,745 ) Balance end of the year $ 6,407 $ 6,267 As of July 31, 2023 and July 31, 2022 operating lease liability as follow: SCHEDULE OF OPERATING LEASE LIABILITY As of July 31, 2023 (Audited) As of July 31, 2022 (Audited) As of August 1 $ 6,559 $ 2,647 Less: Termination of lease - (2,647 ) Add: New operating lease liability 5,223 11,581 Less: Remeasurement of existing lease - (843 ) Less: Gross repayment (5,509 ) (3,892 ) Add: Imputed interest 176 278 Foreign exchange translation loss (250 ) (565 ) Balance end of the period/year $ 6,199 $ 6,559 For the year ended July 31, 2023, the amortization of the operating lease right of use asset was $ 4,837 6,745 MU GLOBAL HOLDING LIMITED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2023 AND 2022 (Currency expressed in United States Dollars (“US$”), except for number of shares) Maturities of operating lease obligation as follow: SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION Year ending July 31, 2024 (12 months) 5,223 October 31, 2024 (3 months) 976 Total $ 6,199 Other information: SCHEDULE OF OTHER INFORMATION Year ended Year ended July 31, 2023 July 31, 2022 (Audited) (Audited) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow from operating lease $ 5,395 $ 6,185 Right-of-use assets obtained in exchange for operating lease liabilities $ 6,407 $ 6,267 Remaining lease term for operating lease (years) 1.25 1.25 Weighted average discount rate for operating lease 4.35 % 4.35 % Lease expenses were $ 176 411

PATENT AND TRADEMARK

PATENT AND TRADEMARK	12 Months Ended
	Jul. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
PATENT AND TRADEMARK	6. PATENT AND TRADEMARK SCHEDULE OF TRADEMARK As of As of July 31, 2023 July 31, 2022 (Audited) (Audited) Patent and trademark 1 $ 35,988 $ 32,404 Accumulated amortization (6,986 ) (6,986 ) Impairment (28,976 ) (25,392 ) Foreign currency translation adjustment (26 ) (26 ) Trademark, net $ - $ - 1 The trademarks are held under the Company’s subsidiaries in Hong Kong and Shanghai, China. Amortization expense for the year ended July 31, 2023 and July 31, 2022 was $ 0 1,561

PREPAYMENTS AND DEPOSITS

PREPAYMENTS AND DEPOSITS	12 Months Ended
	Jul. 31, 2023
Prepayments And Deposits
PREPAYMENTS AND DEPOSITS	7. PREPAYMENTS AND DEPOSITS SCHEDULE OF PREPAYMENTS AND DEPOSITS As of As of July 31, 2023 July 31, 2022 (Audited) (Audited) Prepayments $ 4,017 $ 40,382 Deposits 5,247 4,712 Total prepayments and deposits $ 9,264 $ 45,094

AMOUNT DUE FROM RELATED PARTY

AMOUNT DUE FROM RELATED PARTY	12 Months Ended
	Jul. 31, 2023
Amount Due From Related Party
AMOUNT DUE FROM RELATED PARTY	8. AMOUNT DUE FROM RELATED PARTY SCHEDULE OF DUE FROM RELATED PARTY As of As of July 31, 2023 July 31, 2022 (Audited) (Audited) Tien Mu International Co., Ltd 1 $ 2,112 $ 11,295 Total amount due from related party $ 2,112 $ 11,295 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. MU GLOBAL HOLDING LIMITED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2023 AND 2022 (Currency expressed in United States Dollars (“US$”), except for number of shares)

INVENTORIES

INVENTORIES	12 Months Ended
	Jul. 31, 2023
Inventory Disclosure [Abstract]
INVENTORIES	9. INVENTORIES SCHEDULE OF INVENTORIES As of As of July 31, 2023 July 31, 2022 (Audited) (Audited) Finished goods, at cost $ 1,333 $ 16,483 Total inventories $ 1,333 $ 16,483

LOAN FROM RELATED PARTY

LOAN FROM RELATED PARTY	12 Months Ended
	Jul. 31, 2023
Loan From Related Party
LOAN FROM RELATED PARTY	10. LOAN FROM RELATED PARTY SCHEDULE OF LOAN FROM RELATED PARTY As of July 31, 2023 As of July 31, 2022 (Audited) (Audited) Hong Ting Network Technology (Xiamen) Limited 1 Current $ - $ 43,175 Total loan from related party $ - $ 43,175 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 on May 31, 2021 and further extended to May 31, 2023 with a loan agreement entered on September 2, 2021. The remaining loan was being waived by Hong Ting Network Technology (Xiamen) Limited pursuant to a debt waiver letter on June 1, 2023.

LOAN FROM THIRD PARTY

LOAN FROM THIRD PARTY	12 Months Ended
	Jul. 31, 2023
Loan From Third Party
LOAN FROM THIRD PARTY	11. LOAN FROM THIRD PARTY SCHEDULE OF LOAN FROM THIRD PARTY As of July 31, 2023 As of July 31, 2022 (Audited) (Audited) Shang Hai Shi Ba Enterprise Management Centre $ 95,988 $ 77,064 Total loan from third party $ 95,988 $ 77,064 The loan is unsecured, interest-free and repayable in year 2024 and year 2025. The loan is further extended to repayment in year 2026 with a loan agreement entered on August 2, 2023.

LOAN FROM DIRECTOR

LOAN FROM DIRECTOR	12 Months Ended
	Jul. 31, 2023
Loan From Director
LOAN FROM DIRECTOR	12. LOAN FROM DIRECTOR SCHEDULE OF LOAN FROM DIRECTOR As of July 31, 2023 As of July 31, 2022 (Audited) (Audited) Current $ 170,805 $ 146,439 Non-current 110,985 122,652 Total loan from director $ 281,790 $ 269,091 Current portion of the loan provided by director Niu Yen-Yen is unsecured, interest-free and repayable upon demand. The long-term loan provided by director Niu Yen-Yen is unsecured, interest-free and repayable in year 2024, for working capital purpose. The long-term loan is further extended to repayment in year 2026 with a loan agreement entered on August 2, 2023.

OTHER PAYABLES AND ACCRUED LIAB

OTHER PAYABLES AND ACCRUED LIABILITIES	12 Months Ended
	Jul. 31, 2023
Payables and Accruals [Abstract]
OTHER PAYABLES AND ACCRUED LIABILITIES	13. OTHER PAYABLES AND ACCRUED LIABILITIES SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES As of As of July 31, 2023 July 31, 2022 (Audited) (Audited) Other payables $ 40,854 $ 45,865 Accrued audit fees 15,000 15,000 Accrued professional fees 9,600 5,000 Total other payables and accrued liabilities $ 65,454 $ 65,865 MU GLOBAL HOLDING LIMITED. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2023 AND 2022 (Currency expressed in United States Dollars (“US$”), except for number of shares)

AMOUNT DUE TO RELATED PARTY

AMOUNT DUE TO RELATED PARTY	12 Months Ended
	Jul. 31, 2023
Amount Due To Related Party
AMOUNT DUE TO RELATED PARTY	14. AMOUNT DUE TO RELATED PARTY SCHEDULE OF DUE TO RELATED PARTIES As of July 31, 2023 As of July 31, 2022 (Audited) (Audited) Hsieh, Chang-Chung 1 93,176 85,076 $ 93,176 $ 85,076 As of July 31, 2023, the balance $ 93,176 1 Hsieh, Chang-Chung is the Chief Financial Officer (“Principal Financial Officer”, “Principal Accounting Officer”) of the Company, and the amount represents the salary expense accrued. On November 1, 2022, Mr. Hsieh resigned as Chief Financial Officer of the Company. The amounts due to related party are unsecured, interest-free with no fixed repayment term and for working capital purpose.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Jul. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	15. INCOME TAXES For the year ended July 31, 2023 and July 31, 2022, the local (United States) and foreign components of (loss)/profit before income taxes were comprised of the following: SCHEDULE OF LOSS BEFORE INCOME TAX Year ended Year ended (Audited) (Audited) Tax jurisdictions from: - Local $ (53,650 ) $ (52,675 ) - Foreign, representing Seychelles (1,600 ) (2,101 ) Hong Kong 13,363 (97,033 ) People’s Republic of China (“PRC”) (26,940 ) (205,524 ) Loss before income tax $ (68,827 ) $ (357,333 ) The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES 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, 2023, the operations in the United States of America incurred $ 493,234 80 394,587 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 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 MU GLOBAL HOLDING LIMITED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2023 AND 2022 (Currency expressed in United States Dollars (“US$”), except for number of shares)

CONCENTRATIONS OF RISKS

CONCENTRATIONS OF RISKS	12 Months Ended
	Jul. 31, 2023
Risks and Uncertainties [Abstract]
CONCENTRATIONS OF RISKS	16. CONCENTRATIONS OF RISKS (a) Major customers For the year ended July 31, 2023 and 2022, the customers who accounted for 10% or more of the Company’s revenues and its accounts receivable balance at year end are presented as follows: SCHEDULE OF CONCENTRATION OF RISK 2023 2022 2023 2022 2023 2022 Revenues Percentage of Accounts (Audited) (Audited) (Audited) Customer A $ - $ 37,062 - % 79 % $ - $ - Customer B 120,938 - 83 % - % - - Customer C 17,171 - 12 % - % - - $ 138,109 $ 37,062 95 % 79 % $ - $ - (b) Major suppliers For the year ended July 31, 2023 and 2022, the vendors who accounted for 10% or more of the Company’s purchase and its accounts payable balances at year end are presented as follows: 2023 2022 2023 2022 2023 2022 Purchases Percentage of Accounts (Audited) (Audited) (Audited) Vendor A $ 108,844 $ - 100 % - % $ - $ - $ 108,844 $ - 100 % - % $ - $ - (c) Major suppliers for property, plant and equipment For the year ended July 31, 2023, the Company did not purchase property, plant and equipment. For the year ended July 31, 2022, the Company purchased property, plant and equipment from Rongzi Co., which accounted for 100 (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, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	17. COMMITMENTS AND CONTINGENCIES On November 6, 2021, the Company entered into a contract rental agreement to rent the office in Shanghai for a period of one year 3,500 3,500 3,500 As of July 31, 2023, the Company has the aggregate minimal rent payments due in the next two years as follows: SCHEDULE OF AGGREGATE MINIMAL RENT PAYMENTS Year ending July 31 2024 $ 5,223 2025 976 Total $ 6,199 MU GLOBAL HOLDING LIMITED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2023 AND 2022 (Currency expressed in United States Dollars (“US$”), except for number of shares)

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Jul. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	18. RELATED PARTY TRANSACTIONS For the year ended July 31, 2023 and 2022, the Company has following transactions with related parties: SCHEDULE OF OUTSTANDING PAYABLE TO RELATED PARTY Year ended Year ended (Audited) (Audited) Professional fee paid: - Related party A $ 16,080 $ 16,580 Consultation fee paid: - Related party B $ 8,100 $ 32,400 Total $ 24,180 $ 48,980 Related party A is the fellow subsidiaries of a corporate shareholder of the Company. Related party B is the shareholder of the Company. For the year ended July 31, 2023, the Company incurred professional fees of $ 16,080

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Jul. 31, 2023
Segment Reporting [Abstract]
SEGMENT INFORMATION	19. SEGMENT INFORMATION ASC 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers, and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation under “Segment Reporting” due to their similar customer base and similarities in economic characteristics; nature of products and services; and procurement, manufacturing and distribution processes. The Company had no inter-segment sales for the years presented. Summarized financial information concerning the Company’s reportable segments is shown as below: SCHEDULE OF SEGMENT REPORTING INFORMATION By Geography: Nevada Seychelles Hong Kong China Total For the year ended July 31, 2023 Nevada Seychelles Hong Kong China Total Revenue $ - $ - $ 120,938 $ 25,314 $ 146,252 Cost of revenue - - (108,844 ) (14,244 ) (123,088 ) Other income - - 14,038 58,813 72,851 Selling and marketing expenses - - (200 ) (1,331 ) (1,531 ) General and administrative expenses (53,650 ) (1,600 ) (12,569 ) (95,492 ) (163,311 ) Net (loss)/profit before taxation (53,650 ) (1,600 ) 13,363 (26,940 ) (68,827 ) Total assets $ 3,150 $ 1 $ 8,254 $ 12,136 $ 23,541 Nevada Seychelles Hong Kong China Total For the year ended July 31, 2022 Nevada Seychelles Hong Kong China Total Revenue $ - $ - $ - $ 46,702 $ 46,702 Cost of revenue - - - (21,891 ) (21,891 ) Other income - - 27,781 22,255 50,036 Selling and marketing expenses - (13 ) (103 ) (3,354 ) (3,470 ) General and administrative expenses (52,675 ) (2,088 ) (124,711 ) (249,236 ) (428,710 ) Net loss before taxation (52,675 ) (2,101 ) (97,033 ) (205,524 ) (357,333 ) Total assets $ 3,075 $ 1 $ 15,551 $ 63,421 $ 82,048

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Jul. 31, 2023
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, 2023
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: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED LIFE Classification Estimated useful life Leasable equipment 5 Computer hardware and software 3 Office equipment 3 Outlet design fee and equipment 3 Application development fee 3 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 The Company recognizes lease payments for its short-term lease on a straight-line basis over the lease term in accordance with ASC 842. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred less any lease incentives received. Costs associated with operating lease assets are recognized on a straight-line basis within operating expenses over the term of the lease. In determining the present value of the unpaid lease payments, ASC 842 requires a lessee to discount its unpaid lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. As most of the Company leases do not provide an implicit rate, the Company uses its incremental borrowing rate as the discount rate for the lease. The Company incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with similar terms and payments.
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, 2023, the Company has generated revenue of $ 146,252 2,458,008 583,975 63,517 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 (Seychelles) 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: SCHEDULE OF FOREIGN EXCHANGE RATES TRANSLATION As of and for the year ended July 31, 2023 2022 Year-end RMB : US$1 exchange rate 7.136 6.744 Year-average RMB : US$1 exchange rate 6.989 6.476 Year-end HK$ : US$1 exchange rate 7.799 7.850 Year-average HK$ : US$1 exchange rate 7.835 7.811 Year-end TWD : US$1 exchange rate 31.461 30.044 Year-average TWD : US$1 exchange rate 30.805 28.500
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.
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards In June 2016, the FASB issued Accounting Standards Update No. 2016-13, Financial Instruments – Credit Losses (Topics 326): Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. In November 2019, the FASB issued ASU 2019-10 highlighted the adoption timeline. For smaller reporting entities, Topic 326 is effective for annual periods beginning after December 15, 2022, including interim period within those fiscal years, of which is effective for the Company on January 1, 2023. Credit loss rate is determined by historical collection based on aging schedule, adjusted for current conditions using reasonable and supportable forecast. Based on the aging categorization and the adjusted loss per category, an allowance for credit losses is calculated by multiplying the adjusted loss rate with the amortized cost in the respective age category. Recent accounting pronouncements The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

ORGANIZATION AND BUSINESS BAC_2

ORGANIZATION AND BUSINESS BACKGROUND (Tables)	12 Months Ended
	Jul. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SCHEDULE OF COMPANY’S SUBSIDIARY	Details of the Company’s subsidiaries: SCHEDULE OF COMPANY’S SUBSIDIARY Company name Place and incorporation Particulars of issued capital Principal Proportional interest and voting power held 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 HK$1 each Providing SPA and wellness service in Hong Kong 100 % 3. MU Global Health Management (Shanghai) Limited Shanghai, August 16, 2018 RMB 7,405,866 Providing SPA and wellness service in China 100 %

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Jul. 31, 2023
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 Outlet design fee and equipment 3 Application development fee 3
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: SCHEDULE OF FOREIGN EXCHANGE RATES TRANSLATION As of and for the year ended July 31, 2023 2022 Year-end RMB : US$1 exchange rate 7.136 6.744 Year-average RMB : US$1 exchange rate 6.989 6.476 Year-end HK$ : US$1 exchange rate 7.799 7.850 Year-average HK$ : US$1 exchange rate 7.835 7.811 Year-end TWD : US$1 exchange rate 31.461 30.044 Year-average TWD : US$1 exchange rate 30.805 28.500

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Jul. 31, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT	SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT As of As of (Audited) (Audited) Computer hardware and software $ 129,301 $ 129,301 Office equipment 120,569 120,569 Leasable equipment 1 216,378 229,405 Outlet design fee and equipment 16,763 16,763 Application development fee 37,413 37,413 Total 520,424 533,451 Accumulated depreciation 2 (395,140 ) (401,797 ) Impairment (143,182 ) (149,552 ) Foreign currency translation adjustment 17,898 17,898 Property, plant and equipment, net $ - - 1 For the year ended July 31, 2023, $ 13,027 2 Depreciation expense for the year ended July 31, 2023 and July 31, 2022 was $ 0 94,600
SCHEDULE OF WRITE OFF OF PROPERTY, PLANT AND EQUIPMENT	WRITE OFF OF PROPERTY, PLANT AND EQUIPMENT SCHEDULE OF WRITE OFF OF PROPERTY, PLANT AND EQUIPMENT As of July 31, 2023 (Audited) As of July 31, 2022 (Audited) Write off of property and equipment $ - $ 1,686 Accumulated depreciation - (1,624 ) Foreign currency translation adjustment - 38 Total write off of property and equipment $ - $ 100
SCHEDULE OF DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT	DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT SCHEDULE OF DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT As of July 31, 2023 (Audited) As of July 31, 2022 (Audited) Proceed from disposal of property, plant and equipment $ 20,514 $ 44,340 Disposal of equipment at cost - (27,726 ) Disposal of equipment written off at net book value (6 ) - Disposal of equipment impaired at net book value (6,364 ) - Accumulated depreciation - 10,965 Foreign currency translation adjustment - (40 ) Total gain on disposal $ 14,144 $ 27,539

LEASE (Tables)

LEASE (Tables)	12 Months Ended
	Jul. 31, 2023
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 $ 12,048 Less: Imputed interest (467 ) Initial recognition $ 11,581 Less: Remeasurement of existing lease (843 ) Balance $ 10,738
SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET	As of July 31, 2023 and July 31, 2022 operating lease right of use asset as follow: SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET As of July 31, 2023 (Audited) As of July 31, 2022 (Audited) Balance 6,267 12,966 Less: Termination of lease - (10,285 ) Add: New operating lease liability 5,223 10,738 Foreign exchange translation loss (246 ) (407 ) Amortization (4,837 ) (6,745 ) Balance end of the year $ 6,407 $ 6,267
SCHEDULE OF OPERATING LEASE LIABILITY	As of July 31, 2023 and July 31, 2022 operating lease liability as follow: SCHEDULE OF OPERATING LEASE LIABILITY As of July 31, 2023 (Audited) As of July 31, 2022 (Audited) As of August 1 $ 6,559 $ 2,647 Less: Termination of lease - (2,647 ) Add: New operating lease liability 5,223 11,581 Less: Remeasurement of existing lease - (843 ) Less: Gross repayment (5,509 ) (3,892 ) Add: Imputed interest 176 278 Foreign exchange translation loss (250 ) (565 ) Balance end of the period/year $ 6,199 $ 6,559
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, 2024 (12 months) 5,223 October 31, 2024 (3 months) 976 Total $ 6,199
SCHEDULE OF OTHER INFORMATION	Other information: SCHEDULE OF OTHER INFORMATION Year ended Year ended July 31, 2023 July 31, 2022 (Audited) (Audited) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow from operating lease $ 5,395 $ 6,185 Right-of-use assets obtained in exchange for operating lease liabilities $ 6,407 $ 6,267 Remaining lease term for operating lease (years) 1.25 1.25 Weighted average discount rate for operating lease 4.35 % 4.35 %

PATENT AND TRADEMARK (Tables)

PATENT AND TRADEMARK (Tables)	12 Months Ended
	Jul. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF TRADEMARK	SCHEDULE OF TRADEMARK As of As of July 31, 2023 July 31, 2022 (Audited) (Audited) Patent and trademark 1 $ 35,988 $ 32,404 Accumulated amortization (6,986 ) (6,986 ) Impairment (28,976 ) (25,392 ) Foreign currency translation adjustment (26 ) (26 ) Trademark, net $ - $ - 1 The trademarks are held under the Company’s subsidiaries in Hong Kong and Shanghai, China.

PREPAYMENTS AND DEPOSITS (Table

PREPAYMENTS AND DEPOSITS (Tables)	12 Months Ended
	Jul. 31, 2023
Prepayments And Deposits
SCHEDULE OF PREPAYMENTS AND DEPOSITS	SCHEDULE OF PREPAYMENTS AND DEPOSITS As of As of July 31, 2023 July 31, 2022 (Audited) (Audited) Prepayments $ 4,017 $ 40,382 Deposits 5,247 4,712 Total prepayments and deposits $ 9,264 $ 45,094

AMOUNT DUE FROM RELATED PARTY (

AMOUNT DUE FROM RELATED PARTY (Tables)	12 Months Ended
	Jul. 31, 2023
Amount Due From Related Party
SCHEDULE OF DUE FROM RELATED PARTY	SCHEDULE OF DUE FROM RELATED PARTY As of As of July 31, 2023 July 31, 2022 (Audited) (Audited) Tien Mu International Co., Ltd 1 $ 2,112 $ 11,295 Total amount due from related party $ 2,112 $ 11,295 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 (Tables)

INVENTORIES (Tables)	12 Months Ended
	Jul. 31, 2023
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORIES	SCHEDULE OF INVENTORIES As of As of July 31, 2023 July 31, 2022 (Audited) (Audited) Finished goods, at cost $ 1,333 $ 16,483 Total inventories $ 1,333 $ 16,483

LOAN FROM RELATED PARTY (Tables

LOAN FROM RELATED PARTY (Tables)	12 Months Ended
	Jul. 31, 2023
Loan From Related Party
SCHEDULE OF LOAN FROM RELATED PARTY	SCHEDULE OF LOAN FROM RELATED PARTY As of July 31, 2023 As of July 31, 2022 (Audited) (Audited) Hong Ting Network Technology (Xiamen) Limited 1 Current $ - $ 43,175 Total loan from related party $ - $ 43,175 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 on May 31, 2021 and further extended to May 31, 2023 with a loan agreement entered on September 2, 2021. The remaining loan was being waived by Hong Ting Network Technology (Xiamen) Limited pursuant to a debt waiver letter on June 1, 2023.

LOAN FROM THIRD PARTY (Tables)

LOAN FROM THIRD PARTY (Tables)	12 Months Ended
	Jul. 31, 2023
Loan From Third Party
SCHEDULE OF LOAN FROM THIRD PARTY	SCHEDULE OF LOAN FROM THIRD PARTY As of July 31, 2023 As of July 31, 2022 (Audited) (Audited) Shang Hai Shi Ba Enterprise Management Centre $ 95,988 $ 77,064 Total loan from third party $ 95,988 $ 77,064

LOAN FROM DIRECTOR (Tables)

LOAN FROM DIRECTOR (Tables)	12 Months Ended
	Jul. 31, 2023
Loan From Director
SCHEDULE OF LOAN FROM DIRECTOR	SCHEDULE OF LOAN FROM DIRECTOR As of July 31, 2023 As of July 31, 2022 (Audited) (Audited) Current $ 170,805 $ 146,439 Non-current 110,985 122,652 Total loan from director $ 281,790 $ 269,091

OTHER PAYABLES AND ACCRUED LI_2

OTHER PAYABLES AND ACCRUED LIABILITIES (Tables)	12 Months Ended
	Jul. 31, 2023
Payables and Accruals [Abstract]
SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES	SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES As of As of July 31, 2023 July 31, 2022 (Audited) (Audited) Other payables $ 40,854 $ 45,865 Accrued audit fees 15,000 15,000 Accrued professional fees 9,600 5,000 Total other payables and accrued liabilities $ 65,454 $ 65,865

AMOUNT DUE TO RELATED PARTY (Ta

AMOUNT DUE TO RELATED PARTY (Tables)	12 Months Ended
	Jul. 31, 2023
Amount Due To Related Party
SCHEDULE OF DUE TO RELATED PARTIES	SCHEDULE OF DUE TO RELATED PARTIES As of July 31, 2023 As of July 31, 2022 (Audited) (Audited) Hsieh, Chang-Chung 1 93,176 85,076 $ 93,176 $ 85,076 As of July 31, 2023, the balance $ 93,176 1 Hsieh, Chang-Chung is the Chief Financial Officer (“Principal Financial Officer”, “Principal Accounting Officer”) of the Company, and the amount represents the salary expense accrued. On November 1, 2022, Mr. Hsieh resigned as Chief Financial Officer of the Company.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Jul. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF LOSS BEFORE INCOME TAX	For the year ended July 31, 2023 and July 31, 2022, the local (United States) and foreign components of (loss)/profit before income taxes were comprised of the following: SCHEDULE OF LOSS BEFORE INCOME TAX Year ended Year ended (Audited) (Audited) Tax jurisdictions from: - Local $ (53,650 ) $ (52,675 ) - Foreign, representing Seychelles (1,600 ) (2,101 ) Hong Kong 13,363 (97,033 ) People’s Republic of China (“PRC”) (26,940 ) (205,524 ) Loss before income tax $ (68,827 ) $ (357,333 )
SCHEDULE OF PROVISION FOR INCOME TAXES	The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES 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, 2023
Risks and Uncertainties [Abstract]
SCHEDULE OF CONCENTRATION OF RISK	For the year ended July 31, 2023 and 2022, the customers who accounted for 10% or more of the Company’s revenues and its accounts receivable balance at year end are presented as follows: SCHEDULE OF CONCENTRATION OF RISK 2023 2022 2023 2022 2023 2022 Revenues Percentage of Accounts (Audited) (Audited) (Audited) Customer A $ - $ 37,062 - % 79 % $ - $ - Customer B 120,938 - 83 % - % - - Customer C 17,171 - 12 % - % - - $ 138,109 $ 37,062 95 % 79 % $ - $ - (b) Major suppliers For the year ended July 31, 2023 and 2022, the vendors who accounted for 10% or more of the Company’s purchase and its accounts payable balances at year end are presented as follows: 2023 2022 2023 2022 2023 2022 Purchases Percentage of Accounts (Audited) (Audited) (Audited) Vendor A $ 108,844 $ - 100 % - % $ - $ - $ 108,844 $ - 100 % - % $ - $ -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Jul. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
SCHEDULE OF AGGREGATE MINIMAL RENT PAYMENTS	As of July 31, 2023, the Company has the aggregate minimal rent payments due in the next two years as follows: SCHEDULE OF AGGREGATE MINIMAL RENT PAYMENTS Year ending July 31 2024 $ 5,223 2025 976 Total $ 6,199

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Jul. 31, 2023
Related Party Transactions [Abstract]
SCHEDULE OF OUTSTANDING PAYABLE TO RELATED PARTY	For the year ended July 31, 2023 and 2022, the Company has following transactions with related parties: SCHEDULE OF OUTSTANDING PAYABLE TO RELATED PARTY Year ended Year ended (Audited) (Audited) Professional fee paid: - Related party A $ 16,080 $ 16,580 Consultation fee paid: - Related party B $ 8,100 $ 32,400 Total $ 24,180 $ 48,980

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Jul. 31, 2023
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT REPORTING INFORMATION	The Company had no inter-segment sales for the years presented. Summarized financial information concerning the Company’s reportable segments is shown as below: SCHEDULE OF SEGMENT REPORTING INFORMATION By Geography: Nevada Seychelles Hong Kong China Total For the year ended July 31, 2023 Nevada Seychelles Hong Kong China Total Revenue $ - $ - $ 120,938 $ 25,314 $ 146,252 Cost of revenue - - (108,844 ) (14,244 ) (123,088 ) Other income - - 14,038 58,813 72,851 Selling and marketing expenses - - (200 ) (1,331 ) (1,531 ) General and administrative expenses (53,650 ) (1,600 ) (12,569 ) (95,492 ) (163,311 ) Net (loss)/profit before taxation (53,650 ) (1,600 ) 13,363 (26,940 ) (68,827 ) Total assets $ 3,150 $ 1 $ 8,254 $ 12,136 $ 23,541 Nevada Seychelles Hong Kong China Total For the year ended July 31, 2022 Nevada Seychelles Hong Kong China Total Revenue $ - $ - $ - $ 46,702 $ 46,702 Cost of revenue - - - (21,891 ) (21,891 ) Other income - - 27,781 22,255 50,036 Selling and marketing expenses - (13 ) (103 ) (3,354 ) (3,470 ) General and administrative expenses (52,675 ) (2,088 ) (124,711 ) (249,236 ) (428,710 ) Net loss before taxation (52,675 ) (2,101 ) (97,033 ) (205,524 ) (357,333 ) Total assets $ 3,075 $ 1 $ 15,551 $ 63,421 $ 82,048

SCHEDULE OF COMPANY_S SUBSIDIAR

SCHEDULE OF COMPANY’S SUBSIDIARY (Details)	12 Months Ended
	Jul. 31, 2023
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%
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 each
Principal activities	Providing SPA and wellness service in Hong Kong
Proportional of ownership interest and voting power held	100%
M U Global Health Management Shanghai Limited [Member]
Place and date of incorporation	Shanghai, August 16, 2018
Particulars of issued capital	RMB 7,405,866
Principal activities	Providing SPA and wellness service in China
Proportional of ownership interest and voting power held	100%

ORGANIZATION AND BUSINESS BAC_3

ORGANIZATION AND BUSINESS BACKGROUND (Details Narrative) - USD ($)			12 Months Ended
	Apr. 08, 2021	Jun. 29, 2018	Jul. 31, 2023	Jul. 31, 2022	Jul. 31, 2020	Jul. 31, 2021
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Net income loss			$ 68,827	$ 357,333
Working capital			382,433
Accumulated deficit			2,458,008	2,389,181
Stockholders equity			583,975	533,364		$ 190,907
Net cash provided operating activities			$ 63,517	$ 4,169
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]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
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 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				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]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Acquired interest for private limited liability		100%

SCHEDULE OF PROPERTY, PLANT AND

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED LIFE (Details)	Jul. 31, 2023
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
Outlet Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Outlet Design Fee and Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Application Development Fee [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years

SCHEDULE OF FOREIGN EXCHANGE RA

SCHEDULE OF FOREIGN EXCHANGE RATES TRANSLATION (Details)	Jul. 31, 2023	Jul. 31, 2022
Year End RMB: US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	7.136	6.744
Year Average RMB: US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	6.989	6.476
Year End HKD: US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	7.799	7.850
Year Average HKD: US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	7.835	7.811
Year End TWD: US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	31.461	30.044
Year Average TWD: US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	30.805	28.500

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022	Jul. 31, 2021
Accounting Policies [Abstract]
Income tax description for likelihood	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.
Revenue	$ 146,252	$ 46,702
Accumulated deficit	2,458,008	2,389,181
Capital deficiency	583,975	533,364	$ 190,907
Net cash provided by used in operating activities	$ 63,517	$ 4,169

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)

3 Months Ended

4 Months Ended

12 Months Ended

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, 2023

Jul. 31, 2022

Jul. 31, 2021

Subsidiary, Sale of Stock [Line Items]

Common stock, shares issued

59,434,838

59,434,838

Server Intl Co Ltd [Member]

Subsidiary, Sale of Stock [Line Items]

Number of restricted common stock issued

11,000,000

GreenPro Asia Strategic SPC [Member]

Subsidiary, Sale of Stock [Line Items]

Number of restricted common stock issued

2,835,000

GreenPro Venture Capital Limited [Member]

Subsidiary, Sale of Stock [Line Items]

Number of restricted common stock issued

2,165,000

Share issued price per shares

$ 0.0001

Consideration amount

$ 500

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

Subsidiary, Sale of Stock [Line Items]

Number of restricted common stock issued

2,000,000

Share issued price per shares

$ 0.20

Consideration amount

$ 800,000

Ms Niu Yen Yen [Member]

Subsidiary, Sale of Stock [Line Items]

Number of restricted common stock issued

25,000,000

100,000

Share issued price per shares

$ 0.0001

$ 0.0001

Consideration amount

$ 10

Ms Niu Yen Yen [Member] | Server Intl Co Ltd [Member]

Subsidiary, Sale of Stock [Line Items]

Consideration amount

$ 3,600

Chang Chun Ying [Member]

Subsidiary, Sale of Stock [Line Items]

Number of restricted common stock issued

4,300,000

Chang Su-Fen [Member]

Subsidiary, Sale of Stock [Line Items]

Number of restricted common stock issued

5,000,000

Share issued price per shares

$ 0.0001

Chang Chun Ying and Chang Su Fen [Member]

Subsidiary, Sale of Stock [Line Items]

Consideration amount

$ 930

Three Non U S Residents [Member]

Subsidiary, Sale of Stock [Line Items]

Number of restricted common stock issued

2,150,000

Share issued price per shares

$ 0.0001

Consideration amount

$ 215

Number of shares transferred

395,000

Sale of stock transaction

610,000

6,800,000

Eight Non US Residents [Member]

Subsidiary, Sale of Stock [Line Items]

Number of shares transferred

1,500,000

Two Non US Residents [Member]

Subsidiary, Sale of Stock [Line Items]

Number of restricted common stock issued

710,000

Share issued price per shares

$ 0.03

Consideration amount

$ 21,300

Number of shares transferred

55,522

Ten Non US Residents [Member]

Subsidiary, Sale of Stock [Line Items]

Number of restricted common stock issued

995,000

Share issued price per shares

$ 0.03

Consideration amount

$ 29,850

One Non U S Residents [Member]

Subsidiary, Sale of Stock [Line Items]

Number of restricted common stock issued

250,000

Share issued price per shares

$ 0.20

Consideration amount

$ 50,000

Sixteen Non US Residents [Member]

Subsidiary, Sale of Stock [Line Items]

Number of shares transferred

1,557,800

Fourty Five Accredited Investors [Member]

Subsidiary, Sale of Stock [Line Items]

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] | IPO [Member]

Subsidiary, Sale of Stock [Line Items]

Share issued price per shares

$ 1

Number of common stock issued

150,317

Twenty Non-US Residents [Member]

Subsidiary, Sale of Stock [Line Items]

Sale of stock transaction

3,364,921

SCHEDULE OF PROPERTY, PLANT A_2

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)		Jul. 31, 2023	Jul. 31, 2022
Property, Plant and Equipment [Line Items]
Total		$ 520,424	$ 533,451
Accumulated depreciation	[1]	(395,140)	(401,797)
Impairment		(143,182)	(149,552)
Foreign currency translation adjustment		17,898	17,898
Property, plant and equipment, net
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Total		129,301	129,301
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Total		120,569	120,569
Leasable Equipment [Member]
Property, Plant and Equipment [Line Items]
Total	[2]	216,378	229,405
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]Depreciation expense for the year ended July 31, 2023 and July 31, 2022 was $ 0 94,600 $ 13,027

SCHEDULE OF PROPERTY, PLANT A_3

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) (Parenthetical) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Property, Plant and Equipment [Line Items]
Written-off	$ (6)	$ 100
Depreciation	0	$ 94,600
Leasable Equipment [Member]
Property, Plant and Equipment [Line Items]
Written-off	$ 13,027

SCHEDULE OF WRITE OFF OF PROPER

SCHEDULE OF WRITE OFF OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Property, Plant and Equipment [Abstract]
Write off of property and equipment		$ 1,686
Accumulated depreciation		(1,624)
Foreign currency translation adjustment		38
Total write off of property and equipment		$ 100

SCHEDULE OF DISPOSAL OF PROPERT

SCHEDULE OF DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Property, Plant and Equipment [Abstract]
Proceed from disposal of property, plant and equipment	$ 20,514	$ 44,340
Disposal of equipment at cost		(27,726)
Disposal of equipment written off at net book value	(6)
Disposal of equipment impaired at net book value	(6,364)
Accumulated depreciation		10,965
Foreign currency translation adjustment		(40)
Total gain on disposal	$ 14,144	$ 27,539

SCHEDULE OF RECOGNITION OF OPER

SCHEDULE OF RECOGNITION OF OPERATING LEASE RIGHT AND LEASE LIABILITY (Details)	Jul. 31, 2023 USD ($)
Lease
Gross lease payable	$ 12,048
Less: Imputed interest	(467)
Initial recognition	11,581
Less: Remeasurement of existing lease	(843)
Balance	$ 10,738

SCHEDULE OF OPERATING LEASE RIG

SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET (Details) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Lease
Balance	$ 6,267	$ 12,966
Less: Termination of lease		(10,285)
Add: New operating lease liability	5,223	10,738
Foreign exchange translation loss	(246)	(407)
Amortization	(4,837)	(6,745)
Balance end of the year	$ 6,407	$ 6,267

SCHEDULE OF OPERATING LEASE LIA

SCHEDULE OF OPERATING LEASE LIABILITY (Details) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Lease
As of August 1	$ 6,559	$ 2,647
Less: Termination of lease		(2,647)
Add: New operating lease liability	5,223	11,581
Less: Remeasurement of existing lease		(843)
Less: Gross repayment	(5,509)	(3,892)
Add: Imputed interest	176	278
Foreign exchange translation loss	(250)	(565)
Balance end of the period/year	$ 6,199	$ 6,559

SCHEDULE OF MATURITIES OF OPERA

SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION (Details)	Jul. 31, 2023 USD ($)
Lease
July 31, 2024 (12 months)	$ 5,223
October 31, 2024 (3 months)	976
Total	$ 6,199

SCHEDULE OF OTHER INFORMATION (

SCHEDULE OF OTHER INFORMATION (Details) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Lease
Operating cash flow from operating lease	$ 5,395	$ 6,185
Right-of-use assets obtained in exchange for operating lease liabilities	$ 6,407	$ 6,267
Remaining lease term for operating lease (years)	1 year 3 months	1 year 3 months
Weighted average discount rate for operating lease	4.35%	4.35%

LEASE (Details Narrative)

LEASE (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022	Nov. 06, 2021
Operating Lease, Right-of-Use Asset	$ 6,407	$ 6,267
Operating Lease, Weighted Average Discount Rate, Percent	4.35%	4.35%
Amortization of operating lease right of use asset	$ 4,837	$ 6,745
Lease expenses	$ 176	$ 411
Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset			$ 11,581
Operating Lease, Weighted Average Discount Rate, Percent			4.35%

SCHEDULE OF TRADEMARK (Details)

SCHEDULE OF TRADEMARK (Details) - USD ($)		Jul. 31, 2023	Jul. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Patent and trademark	[1]	$ 35,988	$ 32,404
Accumulated amortization		(6,986)	(6,986)
Impairment		(28,976)	(25,392)
Foreign currency translation adjustment		(26)	(26)
Trademark, net
[1]The trademarks are held under the Company’s subsidiaries in Hong Kong and Shanghai, China.

PATENT AND TRADEMARK (Details N

PATENT AND TRADEMARK (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 0	$ 1,561

SCHEDULE OF PREPAYMENTS AND DEP

SCHEDULE OF PREPAYMENTS AND DEPOSITS (Details) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Prepayments And Deposits
Prepayments	$ 4,017	$ 40,382
Deposits	5,247	4,712
Total prepayments and deposits	$ 9,264	$ 45,094

SCHEDULE OF DUE FROM RELATED PA

SCHEDULE OF DUE FROM RELATED PARTY (Details) - USD ($)		Jul. 31, 2023	Jul. 31, 2022
Tien MuInternational Co Ltd [Member]
Defined Benefit Plan Disclosure [Line Items]
Total amount due from related party	[1]	$ 2,112	$ 11,295
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Total amount due from related party		$ 2,112	$ 11,295
[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.

SCHEDULE OF INVENTORIES (Detail

SCHEDULE OF INVENTORIES (Details) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Inventory Disclosure [Abstract]
Finished goods, at cost	$ 1,333	$ 16,483
Total inventories	$ 1,333	$ 16,483

SCHEDULE OF LOAN FROM RELATED P

SCHEDULE OF LOAN FROM RELATED PARTY (Details) - USD ($)		Jul. 31, 2023	Jul. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Current			$ 43,175
Hong Ting Network Technology (Xiamen) Limited [Member]
Defined Benefit Plan Disclosure [Line Items]
Current	[1]		43,175
Total loan from related party	[1]		$ 43,175
[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 on May 31, 2021 and further extended to May 31, 2023 with a loan agreement entered on September 2, 2021. The remaining loan was being waived by Hong Ting Network Technology (Xiamen) Limited pursuant to a debt waiver letter on June 1, 2023.

SCHEDULE OF LOAN FROM THIRD PAR

SCHEDULE OF LOAN FROM THIRD PARTY (Details) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Total loan from third party	$ 95,988	$ 77,064
Shang Hai Shi Ba Enterprise Management Centre [Member]
Defined Benefit Plan Disclosure [Line Items]
Total loan from third party	$ 95,988	$ 77,064

SCHEDULE OF LOAN FROM DIRECTOR

SCHEDULE OF LOAN FROM DIRECTOR (Details) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Loan From Director
Current	$ 170,805	$ 146,439
Non-current	110,985	122,652
Total loan from director	$ 281,790	$ 269,091

SCHEDULE OF OTHER PAYABLES AND

SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES (Details) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Payables and Accruals [Abstract]
Other payables	$ 40,854	$ 45,865
Accrued audit fees	15,000	15,000
Accrued professional fees	9,600	5,000
Total other payables and accrued liabilities	$ 65,454	$ 65,865

SCHEDULE OF DUE TO RELATED PART

SCHEDULE OF DUE TO RELATED PARTIES (Details) - USD ($)		Jul. 31, 2023	Jul. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Total amounts due to related parties		$ 93,176	$ 85,076
Hsieh Chang Chung [Member]
Defined Benefit Plan Disclosure [Line Items]
Total amounts due to related parties	[1]	$ 93,176	$ 85,076
[1]Hsieh, Chang-Chung is the Chief Financial Officer (“Principal Financial Officer”, “Principal Accounting Officer”) of the Company, and the amount represents the salary expense accrued. On November 1, 2022, Mr. Hsieh resigned as Chief Financial Officer of the Company.

AMOUNT DUE TO RELATED PARTY (De

AMOUNT DUE TO RELATED PARTY (Details Narrative) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Amount Due To Related Party
Amount due to related parties	$ 93,176	$ 85,076

SCHEDULE OF LOSS BEFORE INCOME

SCHEDULE OF LOSS BEFORE INCOME TAX (Details) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Local	$ (53,650)	$ (52,675)
Loss before income tax	(68,827)	(357,333)
SEYCHELLES
Foreign	(1,600)	(2,101)
HONG KONG
Foreign	13,363	(97,033)
CHINA
Foreign	$ (26,940)	$ (205,524)

SCHEDULE OF PROVISION FOR INCOM

SCHEDULE OF PROVISION FOR INCOME TAXES (Details) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Current:
- Local
- Foreign
Deferred:
- Local
- Foreign
Income tax expense

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Jul. 31, 2023 USD ($)
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 493,234
Future taxable income	80%
Assets valuation	$ 394,587
HONG KONG
Operating Loss Carryforwards [Line Items]
Statutory income tax rate	16.50%
CHINA
Operating Loss Carryforwards [Line Items]
Statutory income tax rate	25%

SCHEDULE OF CONCENTRATION OF RI

SCHEDULE OF CONCENTRATION OF RISK (Details) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Concentration Risk [Line Items]
Revenue	$ 146,252	$ 46,702
Customer A [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Revenue		$ 37,062
Percentage of revenue		79%
Customer A [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Trade receivable
Customer B [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Revenue	$ 120,938
Percentage of revenue	83%
Customer B [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Trade receivable
Customer C [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Revenue	$ 17,171
Percentage of revenue	12%
Customer C [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Trade receivable
Customers [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Revenue	$ 138,109	$ 37,062
Percentage of revenue	95%	79%
Customers [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Trade receivable
Vendor A [Member] | Purchases [Member] | Vendor Concentration Risk [Member]
Concentration Risk [Line Items]
Percentage of revenue	100%
Purchases	$ 108,844
Vendor A [Member] | Accounts Payable [Member] | Vendor Concentration Risk [Member]
Concentration Risk [Line Items]
Trade receivable
Vendor [Member] | Purchases [Member] | Vendor Concentration Risk [Member]
Concentration Risk [Line Items]
Percentage of revenue	100%
Purchases	$ 108,844
Vendor [Member] | Accounts Payable [Member] | Vendor Concentration Risk [Member]
Concentration Risk [Line Items]
Trade receivable

CONCENTRATIONS OF RISKS (Detail

CONCENTRATIONS OF RISKS (Details Narrative)	12 Months Ended
	Jul. 31, 2022
Customer [Member] | Property, Plant and Equipment [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration credit risk percentage	100%

SCHEDULE OF AGGREGATE MINIMAL R

SCHEDULE OF AGGREGATE MINIMAL RENT PAYMENTS (Details)	Jul. 31, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2024	$ 5,223
2025	976
Total	$ 6,199

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative) - CNY (¥)	Oct. 18, 2022	Nov. 06, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Rent payment	¥ 3,500	¥ 3,500
Rental Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Lessee, operating lease, description		On November 6, 2021, the Company entered into a contract rental agreement to rent the office in Shanghai for a period of one year commencing on November 6, 2021
Lessee, operating lease, term of contract		1 year

SCHEDULE OF OUTSTANDING PAYABLE

SCHEDULE OF OUTSTANDING PAYABLE TO RELATED PARTY (Details) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Related Party Transaction [Line Items]
Total	$ 24,180	$ 48,980
Related Party A [Member]
Related Party Transaction [Line Items]
Professional fee	16,080	16,580
Related Party B [Member]
Related Party Transaction [Line Items]
Consultation fee	$ 8,100	$ 32,400

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Related Party A [Member]
Related Party Transaction [Line Items]
Professional Fees	$ 16,080	$ 16,580

SCHEDULE OF SEGMENT REPORTING I

SCHEDULE OF SEGMENT REPORTING INFORMATION (Details) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Segment Reporting Information [Line Items]
Revenue	$ 146,252	$ 46,702
Cost of revenue	(123,088)	(21,891)
Selling and marketing expenses	(1,531)	(3,470)
General and administrative expenses	(163,311)	(428,710)
Net loss before taxation	(68,827)	(357,333)
Total assets	23,541	82,048
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenue	146,252	46,702
Cost of revenue	(123,088)	(21,891)
Other income	72,851	50,036
Selling and marketing expenses	(1,531)	(3,470)
General and administrative expenses	(163,311)	(428,710)
Net loss before taxation	(68,827)	(357,333)
Total assets	23,541	82,048
Corporate Segment [Member] | NV [Member]
Segment Reporting Information [Line Items]
Revenue
Cost of revenue
Other income
Selling and marketing expenses
General and administrative expenses	(53,650)	(52,675)
Net loss before taxation	(53,650)	(52,675)
Total assets	3,150	3,075
Corporate Segment [Member] | SEYCHELLES
Segment Reporting Information [Line Items]
Revenue
Cost of revenue
Other income
Selling and marketing expenses		(13)
General and administrative expenses	(1,600)	(2,088)
Net loss before taxation	(1,600)	(2,101)
Total assets	1	1
Corporate Segment [Member] | HONG KONG
Segment Reporting Information [Line Items]
Revenue	120,938
Cost of revenue	(108,844)
Other income	14,038	27,781
Selling and marketing expenses	(200)	(103)
General and administrative expenses	(12,569)	(124,711)
Net loss before taxation	13,363	(97,033)
Total assets	8,254	15,551
Corporate Segment [Member] | CHINA
Segment Reporting Information [Line Items]
Revenue	25,314	46,702
Cost of revenue	(14,244)	(21,891)
Other income	58,813	22,255
Selling and marketing expenses	(1,331)	(3,354)
General and administrative expenses	(95,492)	(249,236)
Net loss before taxation	(26,940)	(205,524)
Total assets	$ 12,136	$ 63,421