Vanguard Green Investment (VGES) 10-Q11 Dec 242025 Q1 Quarterly reportFinancial data

Company Profile

Cover

Cover	3 Months Ended
Cover	Oct. 31, 2024 $ / shares shares
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Oct. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2025
Current Fiscal Year End Date	--07-31
Entity File Number	333-228847
Entity Registrant Name	VANGUARD GREEN INVESTMENT 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	VGES
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 \| shares	59,434,838
Entity Listing, Par Value Per Share \| $ / shares	$ 0.0001

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Oct. 31, 2024	Jul. 31, 2024
NON-CURRENT ASSET
Property, plant and equipment
INTANGIBLE ASSET
Patent and trademark
Total non-current assets
CURRENT ASSETS
Cash and cash equivalents	12,017	12,052
Prepayment and deposit	3,900	4,950
Total current assets	15,917	17,002
TOTAL ASSETS	15,917	17,002
NON-CURRENT LIABILITIES
Total non-current liabilities	253,254	245,906
CURRENT LIABILITIES
Other payables and accrued liabilities	64,289	57,764
Deposit from franchisees	1,785	1,785
Total current liabilities	426,148	418,896
TOTAL LIABILITIES	679,402	664,802
STOCKHOLDERS’ DEFICIT
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 October 31, 2024 and July 31, 2024 respectively	5,943	5,943
Additional paid-in capital	1,830,300	1,830,300
Accumulated deficit	(2,499,728)	(2,484,043)
Total stockholders’ deficit	(663,485)	(647,800)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	15,917	17,002
Director [Member]
NON-CURRENT LIABILITIES
Loans	117,479	114,071
CURRENT LIABILITIES
Loan from director	263,561	262,834
Third Party [Member]
NON-CURRENT LIABILITIES
Loans	135,775	131,835
Related Party [Member]
CURRENT LIABILITIES
Amount due to related parties	$ 96,513	$ 96,513

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Oct. 31, 2024	Jul. 31, 2024
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
	Oct. 31, 2024	Oct. 31, 2023
Income Statement [Abstract]
REVENUE
COST OF REVENUE
GROSS PROFIT
OTHER INCOME	3	3,013
SELLING AND MARKETING EXPENSES
GENERAL AND ADMINISTRATIVE EXPENSES	(15,688)	(13,425)
LOSS FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	(15,685)	(10,412)
INCOME TAXES PROVISION
NET LOSS FROM CONTINUING OPERATIONS	(15,685)	(10,412)
NET LOSS FROM DISCONTINUED OPERATIONS
Loss from discontinued operations, net of tax		(14,840)
NET LOSS	(15,685)	(25,252)
Other comprehensive loss:
- Foreign currency translation gain		6,445
TOTAL COMPREHENSIVE LOSS	$ (15,685)	$ (18,807)
Net loss per share- Basic	$ (0.01)	$ (0.01)
Net loss per share- Diluted	$ (0.01)	$ (0.01)
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

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, 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				(10,412)	(10,412)
Loss from discontinued operations				(14,840)	(14,840)
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, 2024	$ 5,943	1,830,300		(2,484,043)	(647,800)
Balance, shares at Jul. 31, 2024	59,434,838
Net loss for the period				(15,685)	(15,685)
Balance at Oct. 31, 2024	$ 5,943	$ 1,830,300		$ (2,499,728)	$ (663,485)
Balance, shares at Oct. 31, 2024	59,434,838

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss from continuing operations	$ (15,685)	$ (10,412)
Adjustments to reconcile net loss to net cash used in operating activities:
Impairment		(1,051)
Unrealized foreign exchange loss	5,313
Interest expense	2,740
Gain on disposal of property, plant and equipment		(3,012)
Changes in operating assets and liabilities:
Prepayment and deposit	1,050	3,516
Other payables and accrued liabilities	5,820	(13,600)
Amount due from related party		5,448
Net cash used in operating activities	(762)	(19,111)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of patent and trademark		(2,466)
Proceed on disposal of property, plant and equipment		6,529
Net cash generated from investing activities		4,063
CASH FLOWS FROM FINANCING ACTIVITY
Loan from director	727	14,034
Net cash generated from financing activity	727	14,034
CASH FLOWS FROM DISCONTINUED OPERATIONS:
Operating activities of discontinued operations		(12,183)
Financing activities of discontinued operations		11,388
Net cash used in discontinued operations		(795)
Effect of exchange rate changes on cash and cash equivalents		19
Net change in cash and cash equivalents	(35)	(1,790)
Cash and cash equivalents, beginning of period	12,052	4,425
CASH AND CASH EQUIVALENTS, END OF PERIOD	$ 12,017	$ 2,635

DESCRIPTION OF BUSINESS AND ORG

DESCRIPTION OF BUSINESS AND ORGANIZATION	3 Months Ended
DESCRIPTION OF BUSINESS AND ORGANIZATION	Oct. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS AND ORGANIZATION	1. DESCRIPTION OF BUSINESS AND ORGANIZATION Vanguard Green Investment Limited is organized as a Nevada limited liability company, incorporated on June 4, 2018. For purposes of consolidated financial statement presentation, Vanguard Green Investment Limited and its subsidiaries 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 Full disposition of MU Global Health Management (Shanghai) Limited was completed on July 30, 2024 for consideration of $ 11,975.00 Details of the Company’s subsidiaries: SCHEDULE OF COMPANY’S SUBSIDIARY Company name Place and date of incorporation Particulars of issued capital Principal activities 1. MU Worldwide Group Limited Seychelles, June 7, 2018 100 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$1 Providing SPA and Wellness service in Hong Kong VANGUARD GREEN INVESTMENT LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Oct. 31, 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 three months ended October 31, 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 October 31, 2024, are not necessarily indicative of the results that may be expected for the year ending July 31, 2025. The Condensed Consolidated Balance Sheets information as of October 31, 2024, was derived from the Company’s audited Consolidated Financial Statements as of and for the year ended July 31, 2024, included in the Company’s Annual Report on Form 10-K filed with the SEC on November 12, 2024. 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 Office equipment 3 Expenditures for maintenance and repairs are expensed as incurred. The gain or loss on the disposal of plant and equipment is the difference between the net sales proceeds and the carrying amount of the relevant assets and is recognized in the consolidated statements of operations and comprehensive loss. VANGUARD GREEN INVESTMENT LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 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 October 31, 2024, the Company incurred a net loss of $ 15,685 2,499,728 663,485 762 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. VANGUARD GREEN INVESTMENT LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED) Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260 “ Earnings Per Share Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the Consolidated Statements of Operations and Comprehensive loss. The functional currency of the parent Company is United States dollar and the functional currency of the subsidiaries MU Worldwide Group Limited (Seychelles) and MU Global Holding Limited (Hong Kong) is United States dollar. The reporting currency of the Company and its subsidiary is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement” Translation of amounts from RMB and HK$ into US$1 has been made at the following exchange rates for the respective periods: SCHEDULE OF FOREIGN EXCHANGE RATES TRANSLATION As of and for the three months ended October 31 2024 2023 Period-end RMB : US$1 exchange rate 7.12 7.29 Period-average RMB : US$1 exchange rate 7.10 7.26 Period-end HK$ : US$1 exchange rate 7.77 7.82 Period-average HK$ : US$1 exchange rate 7.79 7.83 Period-end TWD : US$1 exchange rate 31.95 32.49 Period-average TWD : US$1 exchange rate 32.10 32.04 Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. VANGUARD GREEN INVESTMENT LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2024 (Currency expressed in United States Dollars (“US$”), 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, considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued. In November 2023, the FASB issued ASU 2023-07 “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” which expands annual and interim disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses. The ASU 2023-07 is effective for annual reporting periods beginning after December 15, 2023 and interim periods in fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact this ASU may have on its unaudited condensed consolidated financial statements and related disclosures. In December 2023, the FASB issued ASU 2023-09 “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” to expand the disclosure requirements for income taxes, specifically related to the rate reconciliation and income taxes paid. The ASU 2023-09 is effective for annual reporting periods beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact of this ASU may have on its unaudited condensed consolidated fin VANGUARD GREEN INVESTMENT LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	3 Months Ended
PROPERTY, PLANT AND EQUIPMENT	Oct. 31, 2024
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	3. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment as of October 31, 2024 are summarized below: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT As of As of (Unaudited) (Audited) Office equipment $ 28,862 $ 28,862 Leasable equipment 37,384 37,384 Total 66,246 66,246 Accumulated depreciation 1 $ (25,014 ) $ (25,014 ) Impairment (41,232 ) (41,232 ) Property, plant and equipment, net $ - $ - 1 For the period ended October 31, 2024 and October 31, 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 Disposal of equipment impaired at net book value - (3,517 ) Total gain on disposal $ - $ 3,012

PATENT AND TRADEMARK

PATENT AND TRADEMARK	3 Months Ended
PATENT AND TRADEMARK	Oct. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
PATENT AND TRADEMARK	4. PATENT AND TRADEMARK SCHEDULE OF PATENT AND TRADEMARK As of As of October 31, 2024 July 31, 2024 (Unaudited) (Audited) Patent and trademark 1 $ 35,285 $ 35,285 Accumulated amortization (6,240 ) (6,240 ) Impairment (29,045 ) (29,045 ) Patent and trademark, net $ - $ - 1 The patents and trademarks are held under the Company’s subsidiary in Hong Kong. Amortization were $ 0 0

PREPAYMENT AND DEPOSIT

PREPAYMENT AND DEPOSIT	3 Months Ended
PREPAYMENT AND DEPOSIT	Oct. 31, 2024
Prepayment And Deposit
PREPAYMENT AND DEPOSIT	5. PREPAYMENT AND DEPOSIT SCHEDULE OF PREPAYMENTS AND DEPOSITS As of As of (Unaudited) (Audited) Prepayment $ 2,100 $ 3,150 Deposit 1,800 1,800 Total prepayment and deposit $ 3,900 $ 4,950 VANGUARD GREEN INVESTMENT LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

OTHER PAYABLES AND ACCRUED LIAB

OTHER PAYABLES AND ACCRUED LIABILITIES	3 Months Ended
OTHER PAYABLES AND ACCRUED LIABILITIES	Oct. 31, 2024
Payables and Accruals [Abstract]
OTHER PAYABLES AND ACCRUED LIABILITIES	6. OTHER PAYABLES AND ACCRUED LIABILITIES SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES As of As of (Unaudited) (Audited) Other payables $ 38,289 $ 37,584 Accrued audit fees 15,000 15,000 Accrued professional fees 11,000 5,180 Total other payables and accrued liabilities $ 64,289 $ 57,764

AMOUNT DUE TO RELATED PARTIES

AMOUNT DUE TO RELATED PARTIES	3 Months Ended
AMOUNT DUE TO RELATED PARTIES	Oct. 31, 2024
Amount Due To Related Parties
AMOUNT DUE TO RELATED PARTIES	7. AMOUNT DUE TO RELATED PARTIES SCHEDULE OF DUE TO RELATED PARTIES As of October 31, 2024 As of July 31, 2024 (Unaudited) (Audited) Hsieh, Chang-Chung 1 $ 93,176 $ 93,176 Tien Mu International Co., Ltd 2 3,337 3,337 $ 96,513 $ 96,513 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	3 Months Ended
LOAN FROM THIRD PARTY	Oct. 31, 2024
Loan From Third Party
LOAN FROM THIRD PARTY	8. LOAN FROM THIRD PARTY SCHEDULE OF LOAN FROM THIRD PARTY As of October 31, 2024 As of July 31, 2024 (Unaudited) (Audited) Shang Hai Shi Ba Enterprise Management Centre $ 135,775 $ 131,835 Total loan from third party $ 135,775 $ 131,835 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	3 Months Ended
LOAN FROM DIRECTOR	Oct. 31, 2024
Loan From Director
LOAN FROM DIRECTOR	9. LOAN FROM DIRECTOR SCHEDULE OF LOAN FROM DIRECTOR As of October 31, 2024 As of July 31, 2024 (Unaudited) (Audited) Current $ 263,561 $ 262,834 Non-current 117,479 114,071 Total loan from Director $ 381,040 $ 376,905 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. VANGUARD GREEN INVESTMENT LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

INCOME TAXES

INCOME TAXES	3 Months Ended
INCOME TAXES	Oct. 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	10. INCOME TAXES For the three months ended October 31, 2024 and October 31, 2023, the local (United States) and foreign components of income/(loss) before income taxes were comprised of the following: SCHEDULE OF LOSS BEFORE INCOME TAX Three months ended October 31 2024 2023 (Restated) Tax jurisdictions from: Local $ (15,649 ) $ (11,949 ) Foreign, representing - Seychelles - - - Hong Kong (36 ) 1,537 - Shanghai - - Foreign - - Loss before income tax $ (15,685 ) $ (10,412 ) The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES For the period ended October 31, 2024 For the period ended October 31, 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 and Hong Kong that are subject to taxes in the jurisdictions in which they operate, as follows: United States of America The Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of October 31, 2024, the operations in the United States of America incurred $ 887,625 80 710,100 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 VANGUARD GREEN INVESTMENT LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

COMMON STOCK

COMMON STOCK	3 Months Ended
COMMON STOCK	Oct. 31, 2024
Equity [Abstract]
COMMON STOCK	11. 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 October 31, 2024, MU Global Holding Limited has an issued and outstanding common share of 59,434,838

CONCENTRATIONS OF RISK

CONCENTRATIONS OF RISK	3 Months Ended
CONCENTRATIONS OF RISK	Oct. 31, 2024
Risks and Uncertainties [Abstract]
CONCENTRATIONS OF RISK	12. CONCENTRATIONS OF RISK (a) Major customers For the three months period ended October 31, 2024 and 2023, there is no customer who accounted for 10% or more of the Company’s revenues and its trade receivable balance at period-end. (b) Major vendors For the three months period ended October 31, 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. (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$, and TWD. The Company translates all assets and liabilities at the rate of exchange in effect at the balance sheet date and income and expense activity at the approximate rate of exchange at the transaction date. VANGUARD GREEN INVESTMENT LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
RELATED PARTY TRANSACTIONS	Oct. 31, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	13. RELATED PARTY TRANSACTIONS For the period ended October 31, 2024 the Company has following transactions with related parties: SCHEDULE OF OUTSTANDING PAYABLE TO RELATED PARTY For the period ended October 31, 2024 (Unaudited) For the year ended July 31, 2024 (Audited) Professional fee: - Related party A $ 2,500 $ 14,700 Professional fee $ 2,500 $ 14,700 Total $ 2,500 $ 14,700 Related party A is the fellow subsidiaries of a corporate shareholder of the Company. For the period ended October 31, 2024, the Company incurred professional fees of $ 2,500

SEGMENT INFORMATION

SEGMENT INFORMATION	3 Months Ended
SEGMENT INFORMATION	Oct. 31, 2024
Segment Reporting [Abstract]
SEGMENT INFORMATION	14. 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: For the period ended October 31, 2024 Nevada Seychelles Hong Kong Total Revenue $ - $ - $ - - $ - Cost of revenue - - - - Other income - - 3 3 General and administrative expenses (15,649 ) - (39 ) (15,688 ) Net loss before taxation (15,649 ) - (36 ) (15,685 ) Total assets $ 2,100 $ 1 $ 13,816 - $ 15,917 For the period ended October 31, 2023 Nevada Seychelles Hong Kong China Total Revenue $ - $ - $ - $ - $ - Cost of revenue - - - - - Other income - - 3,013 - 3,013 General and administrative expenses (11,949 ) - (1,476 ) - (13,425 ) Net (loss)/income before taxation (11,949 ) - 1,537 - (10,412 ) Total assets $ 2,100 $ 1 $ 2,663 $ 9,956 $ 14,720

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
SUBSEQUENT EVENTS	Oct. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	15. SUBSEQUENT EVENTS In accordance with ASC Topic 855, “ Subsequent Events

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Oct. 31, 2024
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The accompanying unaudited condensed consolidated financial statements as of and for the three months ended October 31, 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 October 31, 2024, are not necessarily indicative of the results that may be expected for the year ending July 31, 2025. The Condensed Consolidated Balance Sheets information as of October 31, 2024, was derived from the Company’s audited Consolidated Financial Statements as of and for the year ended July 31, 2024, included in the Company’s Annual Report on Form 10-K filed with the SEC on November 12, 2024. 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 Office equipment 3 Expenditures for maintenance and repairs are expensed as incurred. The gain or loss on the disposal of plant and equipment is the difference between the net sales proceeds and the carrying amount of the relevant assets and is recognized in the consolidated statements of operations and comprehensive loss. VANGUARD GREEN INVESTMENT LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 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 October 31, 2024, the Company incurred a net loss of $ 15,685 2,499,728 663,485 762 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. VANGUARD GREEN INVESTMENT LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)
Net loss per share	Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260 “ Earnings Per Share
Foreign currencies translation	Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the Consolidated Statements of Operations and Comprehensive loss. The functional currency of the parent Company is United States dollar and the functional currency of the subsidiaries MU Worldwide Group Limited (Seychelles) and MU Global Holding Limited (Hong Kong) is United States dollar. The reporting currency of the Company and its subsidiary is United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are translated into US$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement” Translation of amounts from RMB and HK$ into US$1 has been made at the following exchange rates for the respective periods: SCHEDULE OF FOREIGN EXCHANGE RATES TRANSLATION As of and for the three months ended October 31 2024 2023 Period-end RMB : US$1 exchange rate 7.12 7.29 Period-average RMB : US$1 exchange rate 7.10 7.26 Period-end HK$ : US$1 exchange rate 7.77 7.82 Period-average HK$ : US$1 exchange rate 7.79 7.83 Period-end TWD : US$1 exchange rate 31.95 32.49 Period-average TWD : US$1 exchange rate 32.10 32.04
Related parties	Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. VANGUARD GREEN INVESTMENT LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2024 (Currency expressed in United States Dollars (“US$”), 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, considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued. In November 2023, the FASB issued ASU 2023-07 “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures” which expands annual and interim disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses. The ASU 2023-07 is effective for annual reporting periods beginning after December 15, 2023 and interim periods in fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact this ASU may have on its unaudited condensed consolidated financial statements and related disclosures. In December 2023, the FASB issued ASU 2023-09 “Income Taxes (Topic 740): Improvements to Income Tax Disclosures” to expand the disclosure requirements for income taxes, specifically related to the rate reconciliation and income taxes paid. The ASU 2023-09 is effective for annual reporting periods beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating the impact of this ASU may have on its unaudited condensed consolidated fin

DESCRIPTION OF BUSINESS AND O_2

DESCRIPTION OF BUSINESS AND ORGANIZATION (Tables)	3 Months Ended
DESCRIPTION OF BUSINESS AND ORGANIZATION (Tables)	Oct. 31, 2024
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 date of incorporation 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

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Oct. 31, 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 Office equipment 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 three months ended October 31 2024 2023 Period-end RMB : US$1 exchange rate 7.12 7.29 Period-average RMB : US$1 exchange rate 7.10 7.26 Period-end HK$ : US$1 exchange rate 7.77 7.82 Period-average HK$ : US$1 exchange rate 7.79 7.83 Period-end TWD : US$1 exchange rate 31.95 32.49 Period-average TWD : US$1 exchange rate 32.10 32.04

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	3 Months Ended
PROPERTY, PLANT AND EQUIPMENT (Tables)	Oct. 31, 2024
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT	Property, plant and equipment as of October 31, 2024 are summarized below: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT As of As of (Unaudited) (Audited) Office equipment $ 28,862 $ 28,862 Leasable equipment 37,384 37,384 Total 66,246 66,246 Accumulated depreciation 1 $ (25,014 ) $ (25,014 ) Impairment (41,232 ) (41,232 ) Property, plant and equipment, net $ - $ - 1 For the period ended October 31, 2024 and October 31, 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 Disposal of equipment impaired at net book value - (3,517 ) Total gain on disposal $ - $ 3,012

PATENT AND TRADEMARK (Tables)

PATENT AND TRADEMARK (Tables)	3 Months Ended
PATENT AND TRADEMARK (Tables)	Oct. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF PATENT AND TRADEMARK	SCHEDULE OF PATENT AND TRADEMARK As of As of October 31, 2024 July 31, 2024 (Unaudited) (Audited) Patent and trademark 1 $ 35,285 $ 35,285 Accumulated amortization (6,240 ) (6,240 ) Impairment (29,045 ) (29,045 ) Patent and trademark, net $ - $ - 1 The patents and trademarks are held under the Company’s subsidiary in Hong Kong.

PREPAYMENT AND DEPOSIT (Tables)

PREPAYMENT AND DEPOSIT (Tables)	3 Months Ended
PREPAYMENT AND DEPOSIT (Tables)	Oct. 31, 2024
Prepayment And Deposit
SCHEDULE OF PREPAYMENTS AND DEPOSITS	SCHEDULE OF PREPAYMENTS AND DEPOSITS As of As of (Unaudited) (Audited) Prepayment $ 2,100 $ 3,150 Deposit 1,800 1,800 Total prepayment and deposit $ 3,900 $ 4,950 VANGUARD GREEN INVESTMENT LIMITED NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2024 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

OTHER PAYABLES AND ACCRUED LI_2

OTHER PAYABLES AND ACCRUED LIABILITIES (Tables)	3 Months Ended
OTHER PAYABLES AND ACCRUED LIABILITIES (Tables)	Oct. 31, 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 $ 38,289 $ 37,584 Accrued audit fees 15,000 15,000 Accrued professional fees 11,000 5,180 Total other payables and accrued liabilities $ 64,289 $ 57,764

AMOUNT DUE TO RELATED PARTIES (

AMOUNT DUE TO RELATED PARTIES (Tables)	3 Months Ended
AMOUNT DUE TO RELATED PARTIES (Tables)	Oct. 31, 2024
Amount Due To Related Parties
SCHEDULE OF DUE TO RELATED PARTIES	SCHEDULE OF DUE TO RELATED PARTIES As of October 31, 2024 As of July 31, 2024 (Unaudited) (Audited) Hsieh, Chang-Chung 1 $ 93,176 $ 93,176 Tien Mu International Co., Ltd 2 3,337 3,337 $ 96,513 $ 96,513 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)	3 Months Ended
LOAN FROM THIRD PARTY (Tables)	Oct. 31, 2024
Loan From Third Party
SCHEDULE OF LOAN FROM THIRD PARTY	SCHEDULE OF LOAN FROM THIRD PARTY As of October 31, 2024 As of July 31, 2024 (Unaudited) (Audited) Shang Hai Shi Ba Enterprise Management Centre $ 135,775 $ 131,835 Total loan from third party $ 135,775 $ 131,835

LOAN FROM DIRECTOR (Tables)

LOAN FROM DIRECTOR (Tables)	3 Months Ended
LOAN FROM DIRECTOR (Tables)	Oct. 31, 2024
Loan From Director
SCHEDULE OF LOAN FROM DIRECTOR	SCHEDULE OF LOAN FROM DIRECTOR As of October 31, 2024 As of July 31, 2024 (Unaudited) (Audited) Current $ 263,561 $ 262,834 Non-current 117,479 114,071 Total loan from Director $ 381,040 $ 376,905

INCOME TAXES (Tables)

INCOME TAXES (Tables)	3 Months Ended
INCOME TAXES (Tables)	Oct. 31, 2024
Income Tax Disclosure [Abstract]
SCHEDULE OF LOSS BEFORE INCOME TAX	For the three months ended October 31, 2024 and October 31, 2023, the local (United States) and foreign components of income/(loss) before income taxes were comprised of the following: SCHEDULE OF LOSS BEFORE INCOME TAX Three months ended October 31 2024 2023 (Restated) Tax jurisdictions from: Local $ (15,649 ) $ (11,949 ) Foreign, representing - Seychelles - - - Hong Kong (36 ) 1,537 - Shanghai - - Foreign - - Loss before income tax $ (15,685 ) $ (10,412 )
SCHEDULE OF PROVISION FOR INCOME TAXES	The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAXES For the period ended October 31, 2024 For the period ended October 31, 2023 Current: - Local $ - $ - - Foreign - - Deferred: - Local - - - Foreign - - Income tax expense $ - $ -

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
RELATED PARTY TRANSACTIONS (Tables)	Oct. 31, 2024
Related Party Transactions [Abstract]
SCHEDULE OF OUTSTANDING PAYABLE TO RELATED PARTY	For the period ended October 31, 2024 the Company has following transactions with related parties: SCHEDULE OF OUTSTANDING PAYABLE TO RELATED PARTY For the period ended October 31, 2024 (Unaudited) For the year ended July 31, 2024 (Audited) Professional fee: - Related party A $ 2,500 $ 14,700 Professional fee $ 2,500 $ 14,700 Total $ 2,500 $ 14,700

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	3 Months Ended
SEGMENT INFORMATION (Tables)	Oct. 31, 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: For the period ended October 31, 2024 Nevada Seychelles Hong Kong Total Revenue $ - $ - $ - - $ - Cost of revenue - - - - Other income - - 3 3 General and administrative expenses (15,649 ) - (39 ) (15,688 ) Net loss before taxation (15,649 ) - (36 ) (15,685 ) Total assets $ 2,100 $ 1 $ 13,816 - $ 15,917 For the period ended October 31, 2023 Nevada Seychelles Hong Kong China Total Revenue $ - $ - $ - $ - $ - Cost of revenue - - - - - Other income - - 3,013 - 3,013 General and administrative expenses (11,949 ) - (1,476 ) - (13,425 ) Net (loss)/income before taxation (11,949 ) - 1,537 - (10,412 ) Total assets $ 2,100 $ 1 $ 2,663 $ 9,956 $ 14,720

SCHEDULE OF COMPANY_S SUBSIDIAR

SCHEDULE OF COMPANY’S SUBSIDIARY (Details)	3 Months Ended
SCHEDULE OF COMPANY’S SUBSIDIARY (Details)	Oct. 31, 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

DESCRIPTION OF BUSINESS AND O_3

DESCRIPTION OF BUSINESS AND ORGANIZATION (Details Narrative) - USD ($)	Jul. 30, 2024	Jun. 29, 2018
Purchase Agreement [Member] \| MU Global Health Management Shanghai Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Purchase price consideration	$ 11,975
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)	Oct. 31, 2024
Leasable Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years

SCHEDULE OF FOREIGN EXCHANGE RA

SCHEDULE OF FOREIGN EXCHANGE RATES TRANSLATION (Details)	Oct. 31, 2024	Oct. 31, 2023
Period End RMB : US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	7.12	7.29
Period Average RMB : US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	7.10	7.26
Period End HK : US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	7.77	7.82
Period Average HK : US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	7.79	7.83
Period End TWD : US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	31.95	32.49
Period-Average TWD : US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	32.10	32.04

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2024	Oct. 31, 2023	Jul. 31, 2024	Jul. 31, 2023
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 loss	$ 15,685	$ 10,412
Accumulated deficit	2,499,728		$ 2,484,043
Capital deficiency	663,485	602,782	$ 647,800	$ 583,975
Net cash provided by used in operating activities	$ 762	$ 19,111

SCHEDULE OF PROPERTY, PLANT A_2

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)		Oct. 31, 2024	Jul. 31, 2024
Property, Plant and Equipment [Line Items]
Total		$ 66,246	$ 66,246
Accumulated depreciation	[1]	(25,014)	(25,014)
Impairment		(41,232)	(41,232)
Property, plant and equipment, net
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Total		28,862	28,862
Leasable Equipment [Member]
Property, Plant and Equipment [Line Items]
Total		$ 37,384	$ 37,384

[1]For the period ended October 31, 2024 and October 31, 2023, depreciation expense was $ 0 0

SCHEDULE OF PROPERTY, PLANT A_3

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) (Parenthetical) - USD ($)	3 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Property, Plant and Equipment [Abstract]
Depreciation expenses	$ 0	$ 0

SCHEDULE OF DISPOSAL OF PROPERT

SCHEDULE OF DISPOSAL OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)	3 Months Ended	12 Months Ended
	Oct. 31, 2024	Jul. 31, 2024
Property, Plant and Equipment [Abstract]
Proceed from disposal of property, plant and equipment		$ 6,529
Disposal of equipment impaired at net book value		(3,517)
Total gain on disposal		$ 3,012

SCHEDULE OF PATENT AND TRADEMAR

SCHEDULE OF PATENT AND TRADEMARK (Details) - USD ($)		Oct. 31, 2024	Jul. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Patent and trademark	[1]	$ 35,285	$ 35,285
Accumulated amortization		(6,240)	(6,240)
Impairment		(29,045)	(29,045)
Patent and trademark, net

[1]The patents and trademarks are held under the Company’s subsidiary in Hong Kong.

PATENT AND TRADEMARK (Details N

PATENT AND TRADEMARK (Details Narrative) - USD ($)	3 Months Ended
PATENT AND TRADEMARK (Details Narrative) - USD ($)	Oct. 31, 2024	Oct. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 0	$ 0

SCHEDULE OF PREPAYMENTS AND DEP

SCHEDULE OF PREPAYMENTS AND DEPOSITS (Details) - USD ($)	Oct. 31, 2024	Jul. 31, 2024
Prepayment And Deposit
Prepayment	$ 2,100	$ 3,150
Deposit	1,800	1,800
Total prepayment and deposit	$ 3,900	$ 4,950

SCHEDULE OF OTHER PAYABLES AND

SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES (Details) - USD ($)	Oct. 31, 2024	Jul. 31, 2024
Payables and Accruals [Abstract]
Other payables	$ 38,289	$ 37,584
Accrued audit fees	15,000	15,000
Accrued professional fees	11,000	5,180
Total other payables and accrued liabilities	$ 64,289	$ 57,764

SCHEDULE OF DUE TO RELATED PART

SCHEDULE OF DUE TO RELATED PARTIES (Details) - USD ($)		Oct. 31, 2024	Jul. 31, 2024
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]	3,337	3,337
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Total amounts due to related parties		$ 96,513	$ 96,513

[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 ($)	Oct. 31, 2024	Jul. 31, 2024
Shang Hai Shi Ba Enterprise Management Centre [Member]
Defined Benefit Plan Disclosure [Line Items]
Total loan from third party	$ 135,775	$ 131,835
Third Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Total loan from third party	$ 135,775	$ 131,835

SCHEDULE OF LOAN FROM DIRECTOR

SCHEDULE OF LOAN FROM DIRECTOR (Details) - Director [Member] - USD ($)	Oct. 31, 2024	Jul. 31, 2024
Defined Benefit Plan Disclosure [Line Items]
Current	$ 263,561	$ 262,834
Non-current	117,479	114,071
Total loan from Director	$ 381,040	$ 376,905

SCHEDULE OF LOSS BEFORE INCOME

SCHEDULE OF LOSS BEFORE INCOME TAX (Details) - USD ($)	3 Months Ended
SCHEDULE OF LOSS BEFORE INCOME TAX (Details) - USD ($)	Oct. 31, 2024	Oct. 31, 2023
Local	$ (15,649)
Loss before income tax	(15,685)	$ (10,412)
SEYCHELLES
Foreign
HONG KONG
Foreign	(36)
CHINA
Foreign
Previously Reported [Member]
Local		(11,949)
Loss before income tax		(10,412)
Previously Reported [Member] \| SEYCHELLES
Foreign
Previously Reported [Member] \| HONG KONG
Foreign		1,537
Previously Reported [Member] \| CHINA
Foreign

SCHEDULE OF PROVISION FOR INCOM

SCHEDULE OF PROVISION FOR INCOME TAXES (Details) - USD ($)	3 Months Ended
SCHEDULE OF PROVISION FOR INCOME TAXES (Details) - USD ($)	Oct. 31, 2024	Oct. 31, 2023
Current:
- Local
- Foreign
Deferred:
- Local
- Foreign
Income tax expense

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	3 Months Ended
INCOME TAXES (Details Narrative)	Oct. 31, 2024 USD ($)
Effective Income Tax Rate Reconciliation [Line Items]
Operating loss carryforwards	$ 887,625
Future taxable income	80%
Assets valuation	$ 710,100
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

Oct. 31, 2024

Jul. 31, 2024

Subsidiary, Sale of Stock [Line Items]

Common stock, shares issued

59,434,838

Common stock, shares outstanding

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

MU Global Holding Limited [Member]

Subsidiary, Sale of Stock [Line Items]

Common stock, shares issued

59,434,838

Common stock, shares outstanding

59,434,838

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 Intl 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

3 Non-US 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

3 Non-US Residents [Member] | Ms Niu Yen Yen [Member]

Subsidiary, Sale of Stock [Line Items]

Number of shares transferred

395,000

Sale of stock transaction

6,800,000

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

Subsidiary, Sale of Stock [Line Items]

Number of shares transferred

1,500,000

2 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

2 Non-US Residents [Member] | Ms Niu Yen Yen [Member]

Subsidiary, Sale of Stock [Line Items]

Number of shares transferred

55,522

10 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

1 Non-US 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 Non-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 common stock issued

150,317

20 Non-US Residents [Member] | Ms Niu Yen Yen [Member]

Subsidiary, Sale of Stock [Line Items]

Sale of stock transaction

3,364,921

5 Non-US Residents [Member] | Ms Niu Yen Yen [Member]

Subsidiary, Sale of Stock [Line Items]

Sale of stock transaction

610,000

SCHEDULE OF OUTSTANDING PAYABLE

SCHEDULE OF OUTSTANDING PAYABLE TO RELATED PARTY (Details) - USD ($)	3 Months Ended	12 Months Ended
	Oct. 31, 2024	Jul. 31, 2024
Related Party Transaction [Line Items]
Total	$ 2,500	$ 14,700
Related Party A [Member]
Related Party Transaction [Line Items]
Professional fee	$ 2,500	$ 14,700

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Oct. 31, 2024	Jul. 31, 2024
Related Party A [Member]
Related Party Transaction [Line Items]
Professional fees	$ 2,500	$ 14,700

SCHEDULE OF SEGMENT REPORTING I

SCHEDULE OF SEGMENT REPORTING INFORMATION (Details) - USD ($)	3 Months Ended
	Oct. 31, 2024	Oct. 31, 2023
Segment Reporting Information [Line Items]
Net (loss)/income before taxation	$ (15,685)	$ (10,412)
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Revenue
Cost of revenue
Other income	3	3,013
General and administrative expenses	(15,688)	(13,425)
Net (loss)/income before taxation	(15,685)	(10,412)
Total assets	15,917	14,720
Corporate Segment [Member] \| NV [Member]
Segment Reporting Information [Line Items]
Revenue
Cost of revenue
Other income
General and administrative expenses	(15,649)	(11,949)
Net (loss)/income before taxation	(15,649)	(11,949)
Total assets	2,100	2,100
Corporate Segment [Member] \| SEYCHELLES
Segment Reporting Information [Line Items]
Revenue
Cost of revenue
Other income
General and administrative expenses
Net (loss)/income before taxation
Total assets	1	1
Corporate Segment [Member] \| HONG KONG
Segment Reporting Information [Line Items]
Revenue
Cost of revenue
Other income	3	3,013
General and administrative expenses	(39)	(1,476)
Net (loss)/income before taxation	(36)	1,537
Total assets	13,816	2,663
Corporate Segment [Member] \| CHINA
Segment Reporting Information [Line Items]
Revenue
Cost of revenue
Other income
General and administrative expenses
Net (loss)/income before taxation
Total assets		$ 9,956