Vanguard Green Investment (VGES) 10-Q 13 Jun 24 2024 Q3 Quarterly report Financial data

Cover

Cover	9 Months Ended
	Apr. 30, 2024 shares
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Apr. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
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 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 Bankruptcy Proceedings, Reporting Current	false
Entity Common Stock, Shares Outstanding	59,434,838

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Apr. 30, 2024	Jul. 31, 2023
NON-CURRENT ASSETS
Property, plant and equipment
Leased asset – Right of use	2,526	6,407
Total non-current assets, excluding intangible assets	2,526	6,407
INTANGIBLE ASSET
Patent and trademark
Total non-current assets	2,526	6,407
CURRENT ASSETS
Prepayments and deposits	3,393	9,264
Amount due from related party		2,112
Inventories	1,313	1,333
Cash and cash equivalents	26,302	4,425
Total current assets	31,008	17,134
TOTAL ASSETS	33,534	23,541
NON-CURRENT LIABILITIES
Leased liabilities		976
Total non-current liabilities	238,186	207,949
CURRENT LIABILITIES
Other payables and accrued liabilities	46,821	65,454
Deposit from franchisees	24,581	27,774
Deposit from customers	36,598	37,135
Leased liabilities	2,391	5,223
Total current liabilities	449,822	399,567
TOTAL LIABILITIES	688,008	607,516
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 April 30, 2024 and July 31, 2023 respectively	5,943	5,943
Additional paid-in capital	1,830,300	1,830,300
Foreign currency adjustment	42,365	37,790
Accumulated deficit	(2,533,082)	(2,458,008)
Total stockholders’ equity	(654,474)	(583,975)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	33,534	23,541
Director [Member]
NON-CURRENT LIABILITIES
Loan from related party	113,002	110,985
CURRENT LIABILITIES
Loan from director	241,189	170,805
Third Party [Member]
NON-CURRENT LIABILITIES
Loan from related party	125,184	95,988
Related Party [Member]
CURRENT ASSETS
Amount due from related party		2,112
CURRENT LIABILITIES
Loan from director	$ 98,242	$ 93,176

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Apr. 30, 2024	Jul. 31, 2023
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	200,000,000	200,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	600,000,000	600,000,000
Common stock, shares issued	59,434,838	59,434,838
Common stock, shares outstanding	59,434,838	59,434,838

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2024	Apr. 30, 2023	Apr. 30, 2024	Apr. 30, 2023
Defined Benefit Plan Disclosure [Line Items]
REVENUE		$ 1,117	$ 343	$ 129,358
GROSS PROFIT		628	343	20,025
OTHER INCOME	1,459	4,807	7,664	7,165
SELLING AND MARKETING EXPENSES	(142)	(1)	(1,057)	(279)
FINANCE COST	(2,504)	(2,809)	(7,160)	(8,098)
LOSS BEFORE INCOME TAX	(30,835)	(16,833)	(75,074)	(67,984)
INCOME TAX PROVISION
NET LOSS	(30,835)	(16,833)	(75,074)	(67,984)
Other comprehensive loss:
- Foreign currency translation gain	5,150	7,685	4,575	7,420
TOTAL COMPREHENSIVE LOSS	$ (25,685)	$ (9,148)	$ (70,499)	$ (60,564)
Net loss per share- Basic	$ (0.0004)	$ (0.0002)	$ (0.0012)	$ (0.0010)
Net loss per share- Diluted	$ (0.0004)	$ (0.0002)	$ (0.0012)	$ (0.0010)
Weighted average number of common shares outstanding - Basic	59,434,838	59,434,838	59,434,838	59,434,838
Weighted average number of common shares outstanding - Diluted	59,434,838	59,434,838	59,434,838	59,434,838
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
COST OF REVENUE		$ (489)		$ (489)
GENERAL AND ADMINISTRATIVE EXPENSES	(27,148)	(14,758)	(67,364)	(65,249)
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
COST OF REVENUE				(108,844)
GENERAL AND ADMINISTRATIVE EXPENSES	$ (2,500)	$ (4,700)	$ (7,500)	$ (21,548)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance 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 period				(32,812)	(32,812)
Foreign currency translation adjustment			24,413		24,413
Balance at Oct. 31, 2022	$ 5,943	1,830,300	43,987	(2,421,993)	(541,763)
Balance, shares at Oct. 31, 2022	59,434,838
Balance 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 period					(67,984)
Foreign currency translation adjustment					7,420
Balance at Apr. 30, 2023	$ 5,943	1,830,300	26,994	(2,457,165)	(593,928)
Balance, shares at Apr. 30, 2023	59,434,838
Balance at Oct. 31, 2022	$ 5,943	1,830,300	43,987	(2,421,993)	(541,763)
Balance, shares at Oct. 31, 2022	59,434,838
Net loss for the period				(18,339)	(18,339)
Foreign currency translation adjustment			(24,678)		(24,678)
Balance at Jan. 31, 2023	$ 5,943	1,830,300	19,309	(2,440,332)	(584,780)
Balance, shares at Jan. 31, 2023	59,434,838
Net loss for the period				(16,833)	(16,833)
Foreign currency translation adjustment			7,685		7,685
Balance at Apr. 30, 2023	$ 5,943	1,830,300	26,994	(2,457,165)	(593,928)
Balance, shares at Apr. 30, 2023	59,434,838
Balance at Jul. 31, 2023	$ 5,943	1,830,300	37,790	(2,458,008)	(583,975)
Balance, shares at Jul. 31, 2023	59,434,838
Net loss for the period				(25,252)	(25,252)
Foreign currency translation adjustment			6,445		6,445
Balance at Oct. 31, 2023	$ 5,943	1,830,300	44,235	(2,483,260)	(602,782)
Balance, shares at Oct. 31, 2023	59,434,838
Balance at Jul. 31, 2023	$ 5,943	1,830,300	37,790	(2,458,008)	(583,975)
Balance, shares at Jul. 31, 2023	59,434,838
Net loss for the period					(75,074)
Foreign currency translation adjustment					4,575
Balance at Apr. 30, 2024	$ 5,943	1,830,300	42,365	(2,533,082)	(654,474)
Balance, shares at Apr. 30, 2024	59,434,838
Balance at Oct. 31, 2023	$ 5,943	1,830,300	44,235	(2,483,260)	(602,782)
Balance, shares at Oct. 31, 2023	59,434,838
Net loss for the period				(18,987)	(18,987)
Foreign currency translation adjustment			(7,020)		(7,020)
Balance at Jan. 31, 2024	$ 5,943	1,830,300	37,215	(2,502,247)	(628,789)
Balance, shares at Jan. 31, 2024	59,434,838
Net loss for the period				(30,835)	(30,835)
Foreign currency translation adjustment			5,150		5,150
Balance at Apr. 30, 2024	$ 5,943	$ 1,830,300	$ 42,365	$ (2,533,082)	$ (654,474)
Balance, shares at Apr. 30, 2024	59,434,838

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended				9 Months Ended		12 Months Ended
	Apr. 30, 2024	Oct. 31, 2023	Apr. 30, 2023	Oct. 31, 2022	Apr. 30, 2024	Apr. 30, 2023	Jul. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (30,835)	$ (25,252)	$ (16,833)	$ (32,812)	$ (75,074)	$ (67,984)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization					3,805	3,649
Impairment					(1,051)	1,502
Reversal of asset written off						(6)
Lease interest					150	155
Gain on disposal					(3,012)	(4,899)	$ (14,144)
Gain on discounting of long-term loan					(3,671)
Changes in operating assets and liabilities:
Prepayments and deposits					5,845	1,332
Other payables and accrued liabilities					(18,043)	(14,206)
Amount due to related party					1,729	8,193
Inventories						489
Lease liabilities					(3,867)	(4,050)
Amount due from related party					5,449	11,295
Deposit from franchisee					(2,818)
Deposit from customers						16,771
Net cash used in operating activities					(90,558)	(47,759)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of patent and trademark					(2,466)	(3,584)
Proceed on disposal					6,529	6,987
Net cash generated from investing activities					4,063	3,403
CASH FLOWS FROM FINANCING ACTIVITIES
Loan from director					70,384	24,366
Loan from related party						(2,966)
Loan from third party					30,729	16,698
Interest expense					7,160	8,098
Net cash generated from financing activities					108,273	46,196
Effect of foreign exchange translation					99	218
Net change in cash and cash equivalents					21,877	2,058
Cash and cash equivalents, beginning of period		$ 4,425		$ 2,909	4,425	2,909	2,909
CASH AND CASH EQUIVALENTS, END OF PERIOD	$ 26,302		$ 4,967		$ 26,302	$ 4,967	$ 4,425

DESCRIPTION OF BUSINESS AND ORG

DESCRIPTION OF BUSINESS AND ORGANIZATION	9 Months Ended
	Apr. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS AND ORGANIZATION	1. DESCRIPTION OF BUSINESS AND ORGANIZATION MU Global Holding Limited is organized as a Nevada limited liability company, incorporated on June 4, 2018. For purposes of consolidated financial statement presentation, MU Global Holding Limited and its subsidiary are herein referred to as “the Company” or “we”. The Company business of which planned principal operations are to provide wellness and beauty services to customers via Company owned outlets, franchised outlets or distribution of our product to third party wellness and beauty salon. On June 29, 2018, the Company acquired 100 Details of the Company’s subsidiary: SCHEDULE OF COMPANY’S SUBSIDIARY Company name Place and date of Particulars of issued capital Principal activities 1. MU Worldwide Group Limited Seychelles, June 7, 2018 100 shares of ordinary share of US$1 each Investment holding 2. MU Global Holding Limited Hong Kong, January 30, 2018 1 ordinary share of HK$1 Providing SPA and Wellness service in Hong Kong 3. MU Global Health Management (Shanghai) Limited Shanghai, August 16, 2018 RMB 7,405,866 Providing SPA and Wellness service in China MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED APRIL 30, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Apr. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying unaudited condensed consolidated financial statements as of and for the nine months ended April 30, 2024, and 2023, have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) that permit reduced disclosure for interim periods. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) have been condensed or omitted. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the period ended April 30, 2024, are not necessarily indicative of the results that may be expected for the year ending July 31, 2024. The Condensed Consolidated Balance Sheets information as of April 30, 2024, was derived from the Company’s audited Consolidated Financial Statements as of and for the year ended July 31, 2023, included in the Company’s Annual Report on Form 10-K filed with the SEC on October 30, 2023. These financial statements should be read in conjunction with that report. Basis of consolidation The condensed consolidated financial statements include the accounts of the Company and its subsidiaries. All inter-company accounts and transactions have been eliminated upon consolidation. Use of estimates Management uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported revenue and expenses during the periods reported. Actual results may differ from these estimates. Revenue recognition The Company follows the guidance of Accounting Standards Codification (ASC) 606, Revenue from Contracts. ASC 606 creates a five-step model that requires entities to exercise judgment when considering the terms of contracts, which includes (1) identifying the contracts or agreements with a customer, (2) identifying our performance obligations in the contract or agreement, (3) determining the transaction price, (4) allocating the transaction price to the separate performance obligations, and (5) recognizing revenue as each performance obligation is satisfied. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the services it transfers to its clients. Revenue is measured at the fair value of the consideration received or receivable, net of discounts and taxes applicable to the revenue. The Company derives its revenue from provision of wellness and beauty services to customers via Company owned outlets, franchised outlets or distribution of our product to third party wellness and beauty salon. Cost of revenue Cost of revenue includes the cost of services and product incurred to provide wellness and beauty services and purchase of products. Cash and cash equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments. Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED LIFE Classification Estimated useful life Leasable equipment 5 Computer hardware and software 3 Office equipment 3 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 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. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED APRIL 30, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED) 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 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 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The Company conducts major businesses in China and is subject to tax in this jurisdiction. As a result of its business activities, the Company will file tax returns that are subject to examination by the foreign tax authority. Going concern The accompanying financial statements have been prepared using the going concern basis of accounting, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. For the period ended April 30, 2024, the Company incurred a net loss of $ 75,074 2,533,082 654,474 90,558 These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result in the Company not being able to continue as a going concern. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED APRIL 30, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED) Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260 “ Earnings Per Share Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the Consolidated Statements of Operations and Comprehensive loss. The functional currency of the parent Company is United States dollar and the functional currency of the subsidiaries MU Worldwide Group Limited (Seychelles) and MU Global Holding Limited (Hong Kong) is United States dollar. MU Global Health Management (Shanghai) Limited is in Renminbi. The reporting currency of the Company and its subsidiary is United States Dollars (“US$”) 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$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement” Translation of amounts from RMB and HK$ 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 nine months 2024 2023 Period-end RMB : US$1 exchange rate 7.24 6.91 Period-average RMB : US$1 exchange rate 7.21 6.95 Period-end HK$ : US$1 exchange rate 7.82 7.85 Period-average HK$ : US$1 exchange rate 7.82 7.84 Period-end TWD : US$1 exchange rate 32.60 30.79 Period-average TWD : US$1 exchange rate 31.76 30.77 Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED APRIL 30, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED) Fair value of financial instruments The carrying value of the Company’s financial instruments: cash and cash equivalents, account receivables, amount due to a director, and accounts payable and approximate at their fair values because of the short-term nature of these financial instruments. The Company also follows the guidance of the ASC Topic 820-10, “ Fair Value Measurements and Disclosures Level 1 Level 2 Level 3 Recent accounting pronouncements The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED APRIL 30, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	9 Months Ended
	Apr. 30, 2024
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	3. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment as of April 30, 2024 are summarized below: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT As of As of (Unaudited) (Audited) Computer hardware and software $ 129,301 $ 129,301 Outlet equipment 120,569 120,569 Leasable equipment 212,072 216,378 Outlet design fee and equipment 16,763 16,763 App development fee 37,413 37,413 Total 516,118 520,424 Accumulated depreciation 1 $ (394,351 ) $ (395,140 ) Impairment (139,665 ) (143,182 ) Foreign currency translation adjustment 17,898 17,898 Property, plant and equipment, net $ - $ - 1 For the period ended April 30, 2024 and April 30, 2023, depreciation expense was $ 0 0 DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT SCHEDULE OF DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT As of As of (Unaudited) (Audited) Proceed from disposal of property, plant and equipment $ 6,529 $ 20,514 Disposal of equipment written off at net book value - (6 ) Disposal of equipment impaired at net book value (3,517 ) (6,364 ) Total gain on disposal $ 3,012 $ 14,144

LEASE

LEASE	9 Months Ended
	Apr. 30, 2024
Lease
LEASE	4. LEASE As of November 6, 2021, the Company recognized approximately US$ 11,581 4.35 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 April 30, 2024 and July 31, 2023, the operating lease right of use asset as follow: SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET As of April 30, 2024 (Unaudited As of July 31, 2023 (Audited) Balance at beginning of the period/year 6,407 6,267 Add: New operating lease liability - 5,223 Foreign exchange translation loss (76 ) (246 ) Amortization (3,805 ) (4,837 ) Balance at end of the period/year $ 2,526 $ 6,407 As of April 30, 2024 and July 31, 2023, the operating lease liability as follow: SCHEDULE OF OPERATING LEASE LIABILITY As of April 30, 2024 (Unaudited As of July 31, 2023 (Audited) As of August 1 $ 6,199 $ 6,559 Add: New operating lease liability - 5,223 Less: Gross repayment (3,884 ) (5,509 ) Add: Imputed interest 150 176 Foreign exchange translation loss (74 ) (250 ) Balance end of the period/year $ 2,391 $ 6,199 For the period ended April 30, 2024, the amortization of the operating lease right of use asset was $ 3,805 3,649 MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED APRIL 30, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED) Maturities of operating lease obligation as follow: SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION Year ending July 31, 2024 (3 months) $ 1,909 October 31, 2024 (3 months) 482 Total $ 2,391 Other information: SCHEDULE OF OTHER INFORMATION Nine months ended Nine months ended April 30, 2024 April 30, 2023 (Unaudited) (Unaudited) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow from operating lease $ 3,867 $ 3,895 Right-of-use assets obtained in exchange for operating lease liabilities $ 2,526 $ 2,446 Remaining lease term for operating lease (years) 0.5 0.5 Weighted average discount rate for operating lease 4.35 % 4.35 % Lease expenses were $ 150 155

PATENT AND TRADEMARK

PATENT AND TRADEMARK	9 Months Ended
	Apr. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
PATENT AND TRADEMARK	5. PATENT AND TRADEMARK SCHEDULE OF PATENT AND TRADEMARK As of As of April 30, 2024 July 31, 2023 (Unaudited) (Audited) Patent and trademark 1 $ 38,454 $ 35,988 Accumulated amortization (6,986 ) (6,986 ) Impairment (31,442 ) (28,976 ) Foreign currency translation adjustment (26 ) (26 ) Patent and trademark, net $ - $ - 1 The patents and trademarks are held under the Company’s subsidiaries in Hong Kong and Shanghai, China. Amortization were $ 0 0

PREPAYMENTS AND DEPOSITS

PREPAYMENTS AND DEPOSITS	9 Months Ended
	Apr. 30, 2024
Prepayments And Deposits
PREPAYMENTS AND DEPOSITS	6. PREPAYMENTS AND DEPOSITS SCHEDULE OF PREPAYMENTS AND DEPOSITS As of As of (Unaudited) (Audited) Prepayments $ 626 $ 4,017 Deposits 2,767 5,247 Total prepayments and deposits $ 3,393 $ 9,264

AMOUNT DUE FROM RELATED PARTY

AMOUNT DUE FROM RELATED PARTY	9 Months Ended
	Apr. 30, 2024
Amount Due From Related Party
AMOUNT DUE FROM RELATED PARTY	7. AMOUNT DUE FROM RELATED PARTY SCHEDULE OF DUE FROM RELATED PARTY As of As of (Unaudited) (Audited) Tien Mu International Co., Ltd 1 $ - $ 2,112 Total amount due from related party $ - $ 2,112 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 CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED APRIL 30, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

INVENTORIES

INVENTORIES	9 Months Ended
	Apr. 30, 2024
Inventory Disclosure [Abstract]
INVENTORIES	8. INVENTORIES SCHEDULE OF INVENTORIES As of As of April 30, 2024 July 31, 2023 (Unaudited) (Audited) Finished goods, at cost $ 1,313 $ 1,333 Total inventories $ 1,313 $ 1,333

OTHER PAYABLES AND ACCRUED LIAB

OTHER PAYABLES AND ACCRUED LIABILITIES	9 Months Ended
	Apr. 30, 2024
Payables and Accruals [Abstract]
OTHER PAYABLES AND ACCRUED LIABILITIES	9. OTHER PAYABLES AND ACCRUED LIABILITIES SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES As of As of (Unaudited) (Audited) Other payables $ 40,821 $ 40,854 Accrued audit fees - 15,000 Accrued professional fees 6,000 9,600 Total other payables and accrued liabilities $ 46,821 $ 65,454

AMOUNT DUE TO RELATED PARTIES

AMOUNT DUE TO RELATED PARTIES	9 Months Ended
	Apr. 30, 2024
Amount Due To Related Parties
AMOUNT DUE TO RELATED PARTIES	10. AMOUNT DUE TO RELATED PARTIES SCHEDULE OF DUE TO RELATED PARTIES As of April 30, 2024 As of July 31, 2023 (Unaudited) (Audited) Hsieh, Chang-Chung 1 $ 93,176 $ 93,176 Tien Mu International Co., Ltd 2 5,066 - $ 98,242 $ 93,176 1 Hsieh, Chang-Chung, one of the current shareholders of the Company, served as Chief Financial Officer (“Principal Financial Officer”, “Principal Accounting Officer”) of the Company during the period from June 5, 2018 to October 31, 2022. The amount due represents salary expenses accrued to Mr. Hsieh. He resigned as Chief Financial Officer of the Company with effective from November 1, 2022. 2 Tien Mu International Co., Ltd is owned by Ms. Niu Yen-Yen, the Director and Chief Executive Officer of the Company. The amount due represents general and administrative expenses paid on behalf by the related party. The amount due to related parties are unsecured, interest-free with no fixed repayment term, for working capital purpose.

LOAN FROM THIRD PARTY

LOAN FROM THIRD PARTY	9 Months Ended
	Apr. 30, 2024
Loan From Third Party
LOAN FROM THIRD PARTY	11. LOAN FROM THIRD PARTY SCHEDULE OF LOAN FROM THIRD PARTY As of April 30, 2024 As of July 31, 2023 (Unaudited) (Audited) Shang Hai Shi Ba Enterprise Management Centre $ 125,184 $ 95,988 Total loan from third party $ 125,184 $ 95,988 The loan is unsecured, interest-free and repayable in year 2025, 2026 and 2027. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED APRIL 30, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

LOAN FROM DIRECTOR

LOAN FROM DIRECTOR	9 Months Ended
	Apr. 30, 2024
Loan From Director
LOAN FROM DIRECTOR	12. LOAN FROM DIRECTOR SCHEDULE OF LOAN FROM DIRECTOR As of April 30, 2024 As of July 31, 2023 (Unaudited) (Audited) Current $ 241,189 $ 170,805 Non-current 113,002 110,985 Total loan from Director $ 354,191 $ 281,790 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.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Apr. 30, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	13. INCOME TAXES For the nine months ended April 30, 2024 and April 30, 2023, the local (United States) and foreign components of loss before income taxes were comprised of the following: SCHEDULE OF LOSS BEFORE INCOME TAX 2024 2023 Nine months ended April 30 2024 2023 Tax jurisdictions from: Local $ (39,844 ) $ (30,070 ) Foreign, representing - Seychelles - (1,600 ) - Hong Kong (247 ) 153 - Shanghai (34,983 ) (36,467 ) Foreign (34,983 ) (36,467 ) Loss before income tax $ (75,074 ) $ (67,984 ) The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES For the period ended April 30, 2024 For the period ended April 30, 2023 Current:   - Local $ - $ - - Foreign - - Deferred: - Local - - - Foreign - - Income tax expense $ - $ - The effective tax rate in the periods presented is the result of the mix of income earned in various tax jurisdictions that apply a broad range of income tax rates. The Company has subsidiaries that operate in various countries: United States Seychelles, Hong Kong and Shanghai, PRC that are subject to taxes in the jurisdictions in which they operate, as follows: United States of America The Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of April 30, 2024, the operations in the United States of America incurred $ 533,078 80 426,462 Seychelles Under the current laws of the Seychelles, MU Worldwide Group Limited is registered as an international business company which governs by the International Business Companies Act of Seychelles and there is no income tax charged in Seychelles. Hong Kong MU Global Holding Limited is subject to Hong Kong Profits Tax, which is charged at the statutory income tax rate of 16.5 Shanghai MU Global Health Management (Shanghai) Limited are operating in the People’s Republic of China (PRC) subject to the Corporate Income Tax governed by the Income Tax Law of the PRC with a unified statutory income tax rate of 25 MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED APRIL 30, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

COMMON STOCK

COMMON STOCK	9 Months Ended
	Apr. 30, 2024
Equity [Abstract]
COMMON STOCK	14. 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 has 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 has transferred 1,557,800 On May 7, 2019, the convertible promissory note issued by the Company amounted $ 779,125 1 779,125 From May 14, 2019 to July 31, 2019, the company issued 150,317 1.00 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 April 30, 2024, MU Global Holding Limited has an issued and outstanding common share of 59,434,838 MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED APRIL 30, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

CONCENTRATIONS OF RISK

CONCENTRATIONS OF RISK	9 Months Ended
	Apr. 30, 2024
Risks and Uncertainties [Abstract]
CONCENTRATIONS OF RISK	15. CONCENTRATIONS OF RISK (a) Major customers For the three months period ended April 30, 2024 and 2023, the customers who accounted for 10% or more of the Company’s revenues and its trade receivable balance at period-end are presented as follows: SCHEDULE OF CONCENTRATION OF RISK 2024 2023 2024 2023 2024 2023 Revenue Percentage of revenue Trade receivable (Unaudited) (Unaudited) (Unaudited) Customer A $ - $ 477 - % 43 % $ - $ - Customer B - 608 - % 54 % - - $ - $ 1,085 - % 97 % $ - $ - For the nine months period ended April 30, 2024 and 2023, the customers who accounted for 10% or more of the Company’s revenues and its trade receivable balance at period-end are presented as follows: 2024 2023 2024 2023 2024 2023 Revenue Percentage of revenue Trade receivable (Unaudited) (Unaudited) (Unaudited) Customer A $ 343 $ - 100 % - % $ - $ - Customer B - 120,938 - % 94 % - - $ 343 $ 120,938 100 % 94 % $ - $ - (b) Major vendors For the three months period ended April 30, 2024 and 2023, there is no vendor who accounted for 10% or more of the Company’s purchases and its trade payable balance at period-end. For the nine months period ended April 30, 2024 and 2023, the vendors who accounted for 10% or more of the Company’s purchases and its trade payable balance at period-end are presented as follows: 2024 2023 2024 2023 2024 2023 Purchases Percentage of purchases Trade payable (Unaudited) (Unaudited) (Unaudited) Vendor A $ - $ 108,844 - % 100 % $ - $ - $ - $ 108,844 - % 100 % $ - $ - (c) 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$, and TWD. The Company translates all assets and liabilities at the rate of exchange in effect at the balance sheet date and income and expense activity at the approximate rate of exchange at the transaction date. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED APRIL 30, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Apr. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	16. 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 April 30, 2024, 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 $ 1,909 2025 482 Total $ 2,391

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Apr. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	17. RELATED PARTY TRANSACTIONS For the period ended April 30, 2024 the Company has following transactions with related parties: SCHEDULE OF OUTSTANDING PAYABLE TO RELATED PARTY For the period ended April 30, 2024 (Unaudited) For the year ended July 31, 2023 (Audited) Professional fee: - Related party A $ 7,500 $ 16,080 Consultation fee: - Related party B $ - $ 8,100 Total $ 7,500 $ 24,180 Related party A is the fellow subsidiaries of a corporate shareholder of the Company. Related party B is the employee and shareholder of the Company. For the period ended April 30, 2024, the Company incurred professional fees of $ 7,500 MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED APRIL 30, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Apr. 30, 2024
Segment Reporting [Abstract]
SEGMENT INFORMATION	18. 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 period ended April 30, 2024 Nevada Seychelles Hong Kong China Total Revenue $ - $ - $ - $ 343 $ 343 Cost of revenue - - - - - Other income - - 3,014 4,650 7,664 Selling and marketing expenses - - - (1,057 ) (1,057 ) General and administrative expenses (39,844 ) - (3,261 ) (38,919 ) (82,024 ) Net loss before taxation (39,844 ) - (247 ) (34,983 ) (75,074 ) Total assets $ - $ 1 $ 26,434 $ 7,100 $ 33,534 Nevada Seychelles Hong Kong China Total For the period ended April 30, 2023 Nevada Seychelles Hong Kong China Total Revenue $ - $ - $ 120,938 $ 8,420 $ 129,358 Cost of revenue - - (108,844 ) (489 ) (109,333 ) Other income - - 4,793 2,372 7,165 Selling and marketing expenses - - (200 ) (79 ) (279 ) General and administrative expenses (30,070 ) (1,600 ) (16,534 ) (46,691 ) (94,895 ) Net (loss)/profit before taxation (30,070 ) (1,600 ) 153 (36,467 ) (67,984 ) Total assets $ - $ 1 $ 5,667 $ 60,168 $ 65,835

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Apr. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	19. SUBSEQUENT EVENTS On May 21, 2024, the Company filed with the Secretary of State of the State of Nevada a Certificate of Amendment to its Certificate of Incorporation to change its corporate name from MU Global Holding Limited to Vanguard Green Investment Limited effective on June 15, 2024. In connection with the Certificate of Amendment, the Company requested that the Financial Industry Regulatory Authority (“ FINRA

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Apr. 30, 2024
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The accompanying unaudited condensed consolidated financial statements as of and for the nine months ended April 30, 2024, and 2023, have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) that permit reduced disclosure for interim periods. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) have been condensed or omitted. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the period ended April 30, 2024, are not necessarily indicative of the results that may be expected for the year ending July 31, 2024. The Condensed Consolidated Balance Sheets information as of April 30, 2024, was derived from the Company’s audited Consolidated Financial Statements as of and for the year ended July 31, 2023, included in the Company’s Annual Report on Form 10-K filed with the SEC on October 30, 2023. These financial statements should be read in conjunction with that report.
Basis of consolidation	Basis of consolidation The condensed consolidated financial statements include the accounts of the Company and its subsidiaries. All inter-company accounts and transactions have been eliminated upon consolidation.
Use of estimates	Use of estimates Management uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported revenue and expenses during the periods reported. Actual results may differ from these estimates.
Revenue recognition	Revenue recognition The Company follows the guidance of Accounting Standards Codification (ASC) 606, Revenue from Contracts. ASC 606 creates a five-step model that requires entities to exercise judgment when considering the terms of contracts, which includes (1) identifying the contracts or agreements with a customer, (2) identifying our performance obligations in the contract or agreement, (3) determining the transaction price, (4) allocating the transaction price to the separate performance obligations, and (5) recognizing revenue as each performance obligation is satisfied. The Company only applies the five-step model to contracts when it is probable that the Company will collect the consideration it is entitled to in exchange for the services it transfers to its clients. Revenue is measured at the fair value of the consideration received or receivable, net of discounts and taxes applicable to the revenue. The Company derives its revenue from provision of wellness and beauty services to customers via Company owned outlets, franchised outlets or distribution of our product to third party wellness and beauty salon.
Cost of revenue	Cost of revenue Cost of revenue includes the cost of services and product incurred to provide wellness and beauty services and purchase of products.
Cash and cash equivalents	Cash and cash equivalents Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.
Property, plant and equipment	Property, plant and equipment Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on the straight-line basis over the following expected useful lives from the date on which they become fully operational: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED LIFE Classification Estimated useful life Leasable equipment 5 Computer hardware and software 3 Office equipment 3 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 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. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED APRIL 30, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)
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 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The Company conducts major businesses in China and is subject to tax in this jurisdiction. As a result of its business activities, the Company will file tax returns that are subject to examination by the foreign tax authority.
Going concern	Going concern The accompanying financial statements have been prepared using the going concern basis of accounting, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. For the period ended April 30, 2024, the Company incurred a net loss of $ 75,074 2,533,082 654,474 90,558 These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result in the Company not being able to continue as a going concern. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED APRIL 30, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)
Net loss per share	Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260 “ Earnings Per Share
Foreign currencies translation	Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the Consolidated Statements of Operations and Comprehensive loss. The functional currency of the parent Company is United States dollar and the functional currency of the subsidiaries MU Worldwide Group Limited (Seychelles) and MU Global Holding Limited (Hong Kong) is United States dollar. MU Global Health Management (Shanghai) Limited is in Renminbi. The reporting currency of the Company and its subsidiary is United States Dollars (“US$”) 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$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement” Translation of amounts from RMB and HK$ 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 nine months 2024 2023 Period-end RMB : US$1 exchange rate 7.24 6.91 Period-average RMB : US$1 exchange rate 7.21 6.95 Period-end HK$ : US$1 exchange rate 7.82 7.85 Period-average HK$ : US$1 exchange rate 7.82 7.84 Period-end TWD : US$1 exchange rate 32.60 30.79 Period-average TWD : US$1 exchange rate 31.76 30.77
Related parties	Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. MU GLOBAL HOLDING LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED APRIL 30, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)
Fair value of financial instruments	Fair value of financial instruments The carrying value of the Company’s financial instruments: cash and cash equivalents, account receivables, amount due to a director, and accounts payable and approximate at their fair values because of the short-term nature of these financial instruments. The Company also follows the guidance of the ASC Topic 820-10, “ Fair Value Measurements and Disclosures Level 1 Level 2 Level 3
Recent accounting pronouncements	Recent accounting pronouncements The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

DESCRIPTION OF BUSINESS AND O_2

DESCRIPTION OF BUSINESS AND ORGANIZATION (Tables)	9 Months Ended
	Apr. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SCHEDULE OF COMPANY’S SUBSIDIARY	Details of the Company’s subsidiary: SCHEDULE OF COMPANY’S SUBSIDIARY Company name Place and date of Particulars of issued capital Principal activities 1. MU Worldwide Group Limited Seychelles, June 7, 2018 100 shares of ordinary share of US$1 each Investment holding 2. MU Global Holding Limited Hong Kong, January 30, 2018 1 ordinary share of HK$1 Providing SPA and Wellness service in Hong Kong 3. MU Global Health Management (Shanghai) Limited Shanghai, August 16, 2018 RMB 7,405,866 Providing SPA and Wellness service in China

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Apr. 30, 2024
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 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 nine months 2024 2023 Period-end RMB : US$1 exchange rate 7.24 6.91 Period-average RMB : US$1 exchange rate 7.21 6.95 Period-end HK$ : US$1 exchange rate 7.82 7.85 Period-average HK$ : US$1 exchange rate 7.82 7.84 Period-end TWD : US$1 exchange rate 32.60 30.79 Period-average TWD : US$1 exchange rate 31.76 30.77

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	9 Months Ended
	Apr. 30, 2024
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT	Property, plant and equipment as of April 30, 2024 are summarized below: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT As of As of (Unaudited) (Audited) Computer hardware and software $ 129,301 $ 129,301 Outlet equipment 120,569 120,569 Leasable equipment 212,072 216,378 Outlet design fee and equipment 16,763 16,763 App development fee 37,413 37,413 Total 516,118 520,424 Accumulated depreciation 1 $ (394,351 ) $ (395,140 ) Impairment (139,665 ) (143,182 ) Foreign currency translation adjustment 17,898 17,898 Property, plant and equipment, net $ - $ - 1 For the period ended April 30, 2024 and April 30, 2023, depreciation expense was $ 0 0
SCHEDULE OF DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT	SCHEDULE OF DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT As of As of (Unaudited) (Audited) Proceed from disposal of property, plant and equipment $ 6,529 $ 20,514 Disposal of equipment written off at net book value - (6 ) Disposal of equipment impaired at net book value (3,517 ) (6,364 ) Total gain on disposal $ 3,012 $ 14,144

LEASE (Tables)

LEASE (Tables)	9 Months Ended
	Apr. 30, 2024
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 April 30, 2024 and July 31, 2023, the operating lease right of use asset as follow: SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET As of April 30, 2024 (Unaudited As of July 31, 2023 (Audited) Balance at beginning of the period/year 6,407 6,267 Add: New operating lease liability - 5,223 Foreign exchange translation loss (76 ) (246 ) Amortization (3,805 ) (4,837 ) Balance at end of the period/year $ 2,526 $ 6,407
SCHEDULE OF OPERATING LEASE LIABILITY	As of April 30, 2024 and July 31, 2023, the operating lease liability as follow: SCHEDULE OF OPERATING LEASE LIABILITY As of April 30, 2024 (Unaudited As of July 31, 2023 (Audited) As of August 1 $ 6,199 $ 6,559 Add: New operating lease liability - 5,223 Less: Gross repayment (3,884 ) (5,509 ) Add: Imputed interest 150 176 Foreign exchange translation loss (74 ) (250 ) Balance end of the period/year $ 2,391 $ 6,199
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 (3 months) $ 1,909 October 31, 2024 (3 months) 482 Total $ 2,391
SCHEDULE OF OTHER INFORMATION	Other information: SCHEDULE OF OTHER INFORMATION Nine months ended Nine months ended April 30, 2024 April 30, 2023 (Unaudited) (Unaudited) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow from operating lease $ 3,867 $ 3,895 Right-of-use assets obtained in exchange for operating lease liabilities $ 2,526 $ 2,446 Remaining lease term for operating lease (years) 0.5 0.5 Weighted average discount rate for operating lease 4.35 % 4.35 %

PATENT AND TRADEMARK (Tables)

PATENT AND TRADEMARK (Tables)	9 Months Ended
	Apr. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF PATENT AND TRADEMARK	SCHEDULE OF PATENT AND TRADEMARK As of As of April 30, 2024 July 31, 2023 (Unaudited) (Audited) Patent and trademark 1 $ 38,454 $ 35,988 Accumulated amortization (6,986 ) (6,986 ) Impairment (31,442 ) (28,976 ) Foreign currency translation adjustment (26 ) (26 ) Patent and trademark, net $ - $ - 1 The patents and trademarks are held under the Company’s subsidiaries in Hong Kong and Shanghai, China.

PREPAYMENTS AND DEPOSITS (Table

PREPAYMENTS AND DEPOSITS (Tables)	9 Months Ended
	Apr. 30, 2024
Prepayments And Deposits
SCHEDULE OF PREPAYMENTS AND DEPOSITS	SCHEDULE OF PREPAYMENTS AND DEPOSITS As of As of (Unaudited) (Audited) Prepayments $ 626 $ 4,017 Deposits 2,767 5,247 Total prepayments and deposits $ 3,393 $ 9,264

AMOUNT DUE FROM RELATED PARTY (

AMOUNT DUE FROM RELATED PARTY (Tables)	9 Months Ended
	Apr. 30, 2024
Amount Due From Related Party
SCHEDULE OF DUE FROM RELATED PARTY	SCHEDULE OF DUE FROM RELATED PARTY As of As of (Unaudited) (Audited) Tien Mu International Co., Ltd 1 $ - $ 2,112 Total amount due from related party $ - $ 2,112 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)	9 Months Ended
	Apr. 30, 2024
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORIES	SCHEDULE OF INVENTORIES As of As of April 30, 2024 July 31, 2023 (Unaudited) (Audited) Finished goods, at cost $ 1,313 $ 1,333 Total inventories $ 1,313 $ 1,333

OTHER PAYABLES AND ACCRUED LI_2

OTHER PAYABLES AND ACCRUED LIABILITIES (Tables)	9 Months Ended
	Apr. 30, 2024
Payables and Accruals [Abstract]
SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES	SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES As of As of (Unaudited) (Audited) Other payables $ 40,821 $ 40,854 Accrued audit fees - 15,000 Accrued professional fees 6,000 9,600 Total other payables and accrued liabilities $ 46,821 $ 65,454

AMOUNT DUE TO RELATED PARTIES (

AMOUNT DUE TO RELATED PARTIES (Tables)	9 Months Ended
	Apr. 30, 2024
Amount Due To Related Parties
SCHEDULE OF DUE TO RELATED PARTIES	SCHEDULE OF DUE TO RELATED PARTIES As of April 30, 2024 As of July 31, 2023 (Unaudited) (Audited) Hsieh, Chang-Chung 1 $ 93,176 $ 93,176 Tien Mu International Co., Ltd 2 5,066 - $ 98,242 $ 93,176 1 Hsieh, Chang-Chung, one of the current shareholders of the Company, served as Chief Financial Officer (“Principal Financial Officer”, “Principal Accounting Officer”) of the Company during the period from June 5, 2018 to October 31, 2022. The amount due represents salary expenses accrued to Mr. Hsieh. He resigned as Chief Financial Officer of the Company with effective from November 1, 2022. 2 Tien Mu International Co., Ltd is owned by Ms. Niu Yen-Yen, the Director and Chief Executive Officer of the Company. The amount due represents general and administrative expenses paid on behalf by the related party.

LOAN FROM THIRD PARTY (Tables)

LOAN FROM THIRD PARTY (Tables)	9 Months Ended
	Apr. 30, 2024
Loan From Third Party
SCHEDULE OF LOAN FROM THIRD PARTY	SCHEDULE OF LOAN FROM THIRD PARTY As of April 30, 2024 As of July 31, 2023 (Unaudited) (Audited) Shang Hai Shi Ba Enterprise Management Centre $ 125,184 $ 95,988 Total loan from third party $ 125,184 $ 95,988

LOAN FROM DIRECTOR (Tables)

LOAN FROM DIRECTOR (Tables)	9 Months Ended
	Apr. 30, 2024
Loan From Director
SCHEDULE OF LOAN FROM DIRECTOR	SCHEDULE OF LOAN FROM DIRECTOR As of April 30, 2024 As of July 31, 2023 (Unaudited) (Audited) Current $ 241,189 $ 170,805 Non-current 113,002 110,985 Total loan from Director $ 354,191 $ 281,790

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
	Apr. 30, 2024
Income Tax Disclosure [Abstract]
SCHEDULE OF LOSS BEFORE INCOME TAX	For the nine months ended April 30, 2024 and April 30, 2023, the local (United States) and foreign components of loss before income taxes were comprised of the following: SCHEDULE OF LOSS BEFORE INCOME TAX 2024 2023 Nine months ended April 30 2024 2023 Tax jurisdictions from: Local $ (39,844 ) $ (30,070 ) Foreign, representing - Seychelles - (1,600 ) - Hong Kong (247 ) 153 - Shanghai (34,983 ) (36,467 ) Foreign (34,983 ) (36,467 ) Loss before income tax $ (75,074 ) $ (67,984 )
SCHEDULE OF PROVISION FOR INCOME TAXES	The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES For the period ended April 30, 2024 For the period ended April 30, 2023 Current:   - Local $ - $ - - Foreign - - Deferred: - Local - - - Foreign - - Income tax expense $ - $ -

CONCENTRATIONS OF RISK (Tables)

CONCENTRATIONS OF RISK (Tables)	9 Months Ended
	Apr. 30, 2024
Risks and Uncertainties [Abstract]
SCHEDULE OF CONCENTRATION OF RISK	For the three months period ended April 30, 2024 and 2023, the customers who accounted for 10% or more of the Company’s revenues and its trade receivable balance at period-end are presented as follows: SCHEDULE OF CONCENTRATION OF RISK 2024 2023 2024 2023 2024 2023 Revenue Percentage of revenue Trade receivable (Unaudited) (Unaudited) (Unaudited) Customer A $ - $ 477 - % 43 % $ - $ - Customer B - 608 - % 54 % - - $ - $ 1,085 - % 97 % $ - $ - For the nine months period ended April 30, 2024 and 2023, the customers who accounted for 10% or more of the Company’s revenues and its trade receivable balance at period-end are presented as follows: 2024 2023 2024 2023 2024 2023 Revenue Percentage of revenue Trade receivable (Unaudited) (Unaudited) (Unaudited) Customer A $ 343 $ - 100 % - % $ - $ - Customer B - 120,938 - % 94 % - - $ 343 $ 120,938 100 % 94 % $ - $ - (b) Major vendors For the three months period ended April 30, 2024 and 2023, there is no vendor who accounted for 10% or more of the Company’s purchases and its trade payable balance at period-end. For the nine months period ended April 30, 2024 and 2023, the vendors who accounted for 10% or more of the Company’s purchases and its trade payable balance at period-end are presented as follows: 2024 2023 2024 2023 2024 2023 Purchases Percentage of purchases Trade payable (Unaudited) (Unaudited) (Unaudited) Vendor A $ - $ 108,844 - % 100 % $ - $ - $ - $ 108,844 - % 100 % $ - $ -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Apr. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
SCHEDULE OF AGGREGATE MINIMAL RENT PAYMENTS	As of April 30, 2024, 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 $ 1,909 2025 482 Total $ 2,391

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Apr. 30, 2024
Related Party Transactions [Abstract]
SCHEDULE OF OUTSTANDING PAYABLE TO RELATED PARTY	For the period ended April 30, 2024 the Company has following transactions with related parties: SCHEDULE OF OUTSTANDING PAYABLE TO RELATED PARTY For the period ended April 30, 2024 (Unaudited) For the year ended July 31, 2023 (Audited) Professional fee: - Related party A $ 7,500 $ 16,080 Consultation fee: - Related party B $ - $ 8,100 Total $ 7,500 $ 24,180

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
	Apr. 30, 2024
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 period ended April 30, 2024 Nevada Seychelles Hong Kong China Total Revenue $ - $ - $ - $ 343 $ 343 Cost of revenue - - - - - Other income - - 3,014 4,650 7,664 Selling and marketing expenses - - - (1,057 ) (1,057 ) General and administrative expenses (39,844 ) - (3,261 ) (38,919 ) (82,024 ) Net loss before taxation (39,844 ) - (247 ) (34,983 ) (75,074 ) Total assets $ - $ 1 $ 26,434 $ 7,100 $ 33,534 Nevada Seychelles Hong Kong China Total For the period ended April 30, 2023 Nevada Seychelles Hong Kong China Total Revenue $ - $ - $ 120,938 $ 8,420 $ 129,358 Cost of revenue - - (108,844 ) (489 ) (109,333 ) Other income - - 4,793 2,372 7,165 Selling and marketing expenses - - (200 ) (79 ) (279 ) General and administrative expenses (30,070 ) (1,600 ) (16,534 ) (46,691 ) (94,895 ) Net (loss)/profit before taxation (30,070 ) (1,600 ) 153 (36,467 ) (67,984 ) Total assets $ - $ 1 $ 5,667 $ 60,168 $ 65,835

SCHEDULE OF COMPANY_S SUBSIDIAR

SCHEDULE OF COMPANY’S SUBSIDIARY (Details)	9 Months Ended
	Apr. 30, 2024
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
MU Global Holding Limited [Member]
Place and date of incorporation	Hong Kong, January 30, 2018
Particulars of issued capital	1 ordinary share of HK$1
Principal activities	Providing SPA and Wellness service in Hong Kong
MU 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

DESCRIPTION OF BUSINESS AND O_3

DESCRIPTION OF BUSINESS AND ORGANIZATION (Details Narrative)	Jun. 29, 2018
MU Worldwide Group Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Acquired interest for private limited liability	100%

SCHEDULE OF PROPERTY, PLANT AND

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT ESTIMATED LIFE (Details)	Apr. 30, 2024
Leasable Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
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)	Apr. 30, 2024	Apr. 30, 2023
Period End RMB : US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	7.24	6.91
Period Average RMB : US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	7.21	6.95
Period End HK : US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	7.82	7.85
Period Average HK : US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	7.82	7.84
Period End TWD : US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	32.60	30.79
Period-Average TWD : US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	31.76	30.77

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended
	Apr. 30, 2024	Jan. 31, 2024	Oct. 31, 2023	Apr. 30, 2023	Jan. 31, 2023	Oct. 31, 2022	Apr. 30, 2024	Apr. 30, 2023	Jul. 31, 2023	Jul. 31, 2022
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.
Net income loss	$ 30,835	$ 18,987	$ 25,252	$ 16,833	$ 18,339	$ 32,812	$ 75,074	$ 67,984
Accumulated deficit	2,533,082						2,533,082		$ 2,458,008
Capital deficiency	$ 654,474	$ 628,789	$ 602,782	$ 593,928	$ 584,780	$ 541,763	654,474	593,928	$ 583,975	$ 533,364
Net cash provided by used in operating activities							$ 90,558	$ 47,759

SCHEDULE OF PROPERTY, PLANT A_2

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)		Apr. 30, 2024	Jul. 31, 2023
Property, Plant and Equipment [Line Items]
Total		$ 516,118	$ 520,424
Accumulated depreciation	[1]	(394,351)	(395,140)
Impairment		(139,665)	(143,182)
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
Outlet Equipment [Member]
Property, Plant and Equipment [Line Items]
Total		120,569	120,569
Leasable Equipment [Member]
Property, Plant and Equipment [Line Items]
Total		212,072	216,378
Outlet Design Fee and Equipment [Member]
Property, Plant and Equipment [Line Items]
Total		16,763	16,763
Application Development Fee [Member]
Property, Plant and Equipment [Line Items]
Total		$ 37,413	$ 37,413
[1]For the period ended April 30, 2024 and April 30, 2023, depreciation expense was $ 0 0

SCHEDULE OF PROPERTY, PLANT A_3

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) (Parenthetical) - USD ($)	9 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation	$ 0	$ 0

SCHEDULE OF DISPOSAL OF PROPERT

SCHEDULE OF DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)	9 Months Ended		12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023	Jul. 31, 2023
Property, Plant and Equipment [Abstract]
Proceed from disposal of property, plant and equipment	$ 6,529		$ 20,514
Disposal of equipment written off at net book value			(6)
Disposal of equipment impaired at net book value	(3,517)		(6,364)
Total gain on disposal	$ 3,012	$ 4,899	$ 14,144

SCHEDULE OF RECOGNITION OF OPER

SCHEDULE OF RECOGNITION OF OPERATING LEASE RIGHT AND LEASE LIABILITY (Details)	Apr. 30, 2024 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 ($)	9 Months Ended		12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023	Jul. 31, 2023
Lease
Balance at beginning of the period/year	$ 6,407	$ 6,267	$ 6,267
Add: New operating lease liability			5,223
Foreign exchange translation loss	(76)		(246)
Amortization	(3,805)	$ (3,649)	(4,837)
Balance at end of the period/year	$ 2,526		$ 6,407

SCHEDULE OF OPERATING LEASE LIA

SCHEDULE OF OPERATING LEASE LIABILITY (Details) - USD ($)	9 Months Ended	12 Months Ended
	Apr. 30, 2024	Jul. 31, 2023
Lease
As of August 1	$ 6,199	$ 6,559
Add: New operating lease liability		5,223
Less: Gross repayment	(3,884)	(5,509)
Add: Imputed interest	150	176
Foreign exchange translation loss	(74)	(250)
Balance end of the period/year	$ 2,391	$ 6,199

SCHEDULE OF MATURITIES OF OPERA

SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION (Details)	Apr. 30, 2024 USD ($)
Lease
July 31, 2024 (3 months)	$ 1,909
October 31, 2024 (3 months)	482
Total	$ 2,391

SCHEDULE OF OTHER INFORMATION (

SCHEDULE OF OTHER INFORMATION (Details) - USD ($)	9 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Lease
Operating cash flow from operating lease	$ 3,867	$ 3,895
Right-of-use assets obtained in exchange for operating lease liabilities	$ 2,526	$ 2,446
Remaining lease term for operating lease (years)	6 months	6 months
Weighted average discount rate for operating lease	4.35%	4.35%

LEASE (Details Narrative)

LEASE (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
	Apr. 30, 2024	Apr. 30, 2023	Jul. 31, 2023	Jul. 31, 2022	Nov. 06, 2021
Lease liability	$ 2,526		$ 6,407	$ 6,267
Lease discounted rate	4.35%	4.35%
Amortization of operating lease right of use asset	$ 3,805	$ 3,649	$ 4,837
Lease expenses	$ 150	$ 155
Accounting Standards Update 2016-02 [Member]
Lease liability					$ 11,581
Lease discounted rate					4.35%

SCHEDULE OF PATENT AND TRADEMAR

SCHEDULE OF PATENT AND TRADEMARK (Details) - USD ($)		Apr. 30, 2024	Jul. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Patent and trademark	[1]	$ 38,454	$ 35,988
Accumulated amortization		(6,986)	(6,986)
Impairment		(31,442)	(28,976)
Foreign currency translation adjustment		(26)	(26)
Patent and trademark, net
[1]The patents and 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 ($)	9 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 0	$ 0

SCHEDULE OF PREPAYMENTS AND DEP

SCHEDULE OF PREPAYMENTS AND DEPOSITS (Details) - USD ($)	Apr. 30, 2024	Jul. 31, 2023
Prepayments And Deposits
Prepayments	$ 626	$ 4,017
Deposits	2,767	5,247
Total prepayments and deposits	$ 3,393	$ 9,264

SCHEDULE OF DUE FROM RELATED PA

SCHEDULE OF DUE FROM RELATED PARTY (Details) - USD ($)		Apr. 30, 2024	Jul. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Total amount due from related party			$ 2,112
Tien Mu International Co., Ltd [Member]
Defined Benefit Plan Disclosure [Line Items]
Total amount due from related party	[1]		2,112
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Total amount due from related party			$ 2,112
[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 ($)	Apr. 30, 2024	Jul. 31, 2023
Inventory Disclosure [Abstract]
Finished goods, at cost	$ 1,313	$ 1,333
Total inventories	$ 1,313	$ 1,333

SCHEDULE OF OTHER PAYABLES AND

SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES (Details) - USD ($)	Apr. 30, 2024	Jul. 31, 2023
Payables and Accruals [Abstract]
Other payables	$ 40,821	$ 40,854
Accrued audit fees		15,000
Accrued professional fees	6,000	9,600
Total other payables and accrued liabilities	$ 46,821	$ 65,454

SCHEDULE OF DUE TO RELATED PART

SCHEDULE OF DUE TO RELATED PARTIES (Details) - USD ($)		Apr. 30, 2024	Jul. 31, 2023
Hsieh, Chang-Chung [Member]
Defined Benefit Plan Disclosure [Line Items]
Total amounts due to related parties	[1]	$ 93,176	$ 93,176
Tien Mu International Co., Ltd [Member]
Defined Benefit Plan Disclosure [Line Items]
Total amounts due to related parties	[2]	5,066
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Total amounts due to related parties		$ 98,242	$ 93,176
[1]Hsieh, Chang-Chung, one of the current shareholders of the Company, served as Chief Financial Officer (“Principal Financial Officer”, “Principal Accounting Officer”) of the Company during the period from June 5, 2018 to October 31, 2022. The amount due represents salary expenses accrued to Mr. Hsieh. He resigned as Chief Financial Officer of the Company with effective from November 1, 2022.[2]Tien Mu International Co., Ltd is owned by Ms. Niu Yen-Yen, the Director and Chief Executive Officer of the Company. The amount due represents general and administrative expenses paid on behalf by the related party.

SCHEDULE OF LOAN FROM THIRD PAR

SCHEDULE OF LOAN FROM THIRD PARTY (Details) - USD ($)	Apr. 30, 2024	Jul. 31, 2023
Shang Hai Shi Ba Enterprise Management Centre [Member]
Defined Benefit Plan Disclosure [Line Items]
Total loan from third party	$ 125,184	$ 95,988
Third Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Total loan from third party	$ 125,184	$ 95,988

SCHEDULE OF LOAN FROM DIRECTOR

SCHEDULE OF LOAN FROM DIRECTOR (Details) - Director [Member] - USD ($)	Apr. 30, 2024	Jul. 31, 2023
Defined Benefit Plan Disclosure [Line Items]
Current	$ 241,189	$ 170,805
Non-current	113,002	110,985
Total loan from Director	$ 354,191	$ 281,790

SCHEDULE OF LOSS BEFORE INCOME

SCHEDULE OF LOSS BEFORE INCOME TAX (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2024	Apr. 30, 2023	Apr. 30, 2024	Apr. 30, 2023
Local			$ (39,844)	$ (30,070)
Loss before income tax	$ (30,835)	$ (16,833)	(75,074)	(67,984)
SEYCHELLES
Foreign				(1,600)
HONG KONG
Foreign			(247)	153
CHINA
Foreign			$ (34,983)	$ (36,467)

SCHEDULE OF PROVISION FOR INCOM

SCHEDULE OF PROVISION FOR INCOME TAXES (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2024	Apr. 30, 2023	Apr. 30, 2024	Apr. 30, 2023
Current:
- Local
- Foreign
Deferred:
- Local
- Foreign
Income tax expense

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	9 Months Ended
	Apr. 30, 2024 USD ($)
Effective Income Tax Rate Reconciliation [Line Items]
Operating loss carryforwards	$ 533,078
Future taxable income	80%
Assets valuation	$ 426,462
HONG KONG
Effective Income Tax Rate Reconciliation [Line Items]
Statutory income tax rate	16.50%
CHINA
Effective Income Tax Rate Reconciliation [Line Items]
Statutory income tax rate	25%

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

Apr. 30, 2024

Subsidiary, Sale of Stock [Line Items]

Common stock, shares issued

59,434,838

59,434,838

Common stock, shares outstanding

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

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

Subsidiary, Sale of Stock [Line Items]

Share issued price per shares

$ 0.0001

Number of restricted common stock issued, value

$ 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

Number of restricted common stock issued, value

$ 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

Number of restricted common stock issued, value

$ 10

Ms. Niu Yen-Yen and Server Int’l Co., Ltd [Member]

Subsidiary, Sale of Stock [Line Items]

Share issued price per shares

$ 0.0001

Number of restricted common stock issued, value

$ 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

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

Subsidiary, Sale of Stock [Line Items]

Share issued price per shares

$ 0.0001

Number of restricted common stock issued, value

$ 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

Number of restricted common stock issued, value

$ 215

Three Non U S Residents [Member] | Ms Niu Yen Yen [Member]

Subsidiary, Sale of Stock [Line Items]

Number of shares transferred

6,800,000

395,000

8 Non US Residents [Member] | Server Intl Co Ltd [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

Number of restricted common stock issued, value

$ 21,300

Two Non US Residents [Member] | Ms Niu Yen Yen [Member]

Subsidiary, Sale of Stock [Line Items]

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

Number of restricted common stock issued, value

$ 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

Number of restricted common stock issued, value

$ 50,000

16 US Residents [Member] | Ms Niu Yen Yen [Member]

Subsidiary, Sale of Stock [Line Items]

Number of shares transferred

1,557,800

45 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

36 Non US Residents [Member] | IPO [Member]

Subsidiary, Sale of Stock [Line Items]

Share issued price per shares

$ 1

Number of shares transferred

150,317

Twenty Non US Residents [Member] | Ms Niu Yen Yen [Member]

Subsidiary, Sale of Stock [Line Items]

Number of shares transferred

3,364,921

Five Non US Residents [Member] | Ms Niu Yen Yen [Member]

Subsidiary, Sale of Stock [Line Items]

Number of shares transferred

610,000

SCHEDULE OF CONCENTRATION OF RI

SCHEDULE OF CONCENTRATION OF RISK (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2024	Apr. 30, 2023	Apr. 30, 2024	Apr. 30, 2023
Concentration Risk [Line Items]
Revenue		$ 1,117	$ 343	$ 129,358
Customer A [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Revenue		$ 477	$ 343
Percentage of revenue		43%	100%
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		$ 608		$ 120,938
Percentage of revenue		54%		94%
Customer B [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		$ 1,085	$ 343	$ 120,938
Percentage of revenue		97%	100%	94%
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 payable
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 payable

SCHEDULE OF AGGREGATE MINIMAL R

SCHEDULE OF AGGREGATE MINIMAL RENT PAYMENTS (Details)	Apr. 30, 2024 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2024	$ 1,909
2025	482
Total	$ 2,391

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative) - CNY (¥)	Aug. 07, 2023	Oct. 18, 2022	Nov. 06, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Rent payment	¥ 3,500	¥ 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 ($)	9 Months Ended	12 Months Ended
	Apr. 30, 2024	Jul. 31, 2023
Related Party Transaction [Line Items]
Total	$ 7,500	$ 24,180
Related Party A [Member]
Related Party Transaction [Line Items]
Professional fee	7,500	16,080
Related Party B [Member]
Related Party Transaction [Line Items]
Consultation fee		$ 8,100

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Apr. 30, 2024	Jul. 31, 2023
Related Party A [Member]
Related Party Transaction [Line Items]
Professional fees	$ 7,500	$ 16,080

SCHEDULE OF SEGMENT REPORTING I

SCHEDULE OF SEGMENT REPORTING INFORMATION (Details) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2024	Apr. 30, 2023	Apr. 30, 2024	Apr. 30, 2023	Jul. 31, 2023
Segment Reporting Information [Line Items]
Revenue		$ 1,117	$ 343	$ 129,358
Other income	1,459	4,807	7,664	7,165
Selling and marketing expenses	(142)	(1)	(1,057)	(279)
Net (loss)/profit before taxation	(30,835)	(16,833)	(75,074)	(67,984)
Total assets	33,534		33,534		$ 23,541
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenue			343	129,358
Cost of revenue				(109,333)
Other income			7,664	7,165
Selling and marketing expenses			(1,057)	(279)
General and administrative expenses			(82,024)	(94,895)
Net (loss)/profit before taxation			(75,074)	(67,984)
Total assets	33,534	65,835	33,534	65,835
Corporate Segment [Member] | NV [Member]
Segment Reporting Information [Line Items]
Revenue
Cost of revenue
Other income
Selling and marketing expenses
General and administrative expenses			(39,844)	(30,070)
Net (loss)/profit before taxation			(39,844)	(30,070)
Total assets
Corporate Segment [Member] | SEYCHELLES
Segment Reporting Information [Line Items]
Revenue
Cost of revenue
Other income
Selling and marketing expenses
General and administrative expenses				(1,600)
Net (loss)/profit before taxation				(1,600)
Total assets	1	1	1	1
Corporate Segment [Member] | HONG KONG
Segment Reporting Information [Line Items]
Revenue				120,938
Cost of revenue				(108,844)
Other income			3,014	4,793
Selling and marketing expenses				(200)
General and administrative expenses			(3,261)	(16,534)
Net (loss)/profit before taxation			(247)	153
Total assets	26,434	5,667	26,434	5,667
Corporate Segment [Member] | CHINA
Segment Reporting Information [Line Items]
Revenue			343	8,420
Cost of revenue				(489)
Other income			4,650	2,372
Selling and marketing expenses			(1,057)	(79)
General and administrative expenses			(38,919)	(46,691)
Net (loss)/profit before taxation			(34,983)	(36,467)
Total assets	$ 7,100	$ 60,168	$ 7,100	$ 60,168