Phoenix Plus (PXPC) 10-Q 13 Dec 23 2024 Q1 Quarterly report Financial data

Cover

Cover	3 Months Ended
	Oct. 31, 2023 shares
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Oct. 31, 2023
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--07-31
Entity File Number	333-233778
Entity Registrant Name	PHOENIX PLUS CORP.
Entity Central Index Key	0001785493
Entity Tax Identification Number	61-1907931
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	2-3 & 2-5 BEDFORD BUSINESS PARK
Entity Address, Address Line Two	JALAN 3/137B
Entity Address, Address Line Three	BATU 5, JALAN KELANG LAMA,
Entity Address, City or Town	KUALA LUMPUR
Entity Address, Country	MY
Entity Address, Postal Zip Code	58200
City Area Code	603
Local Phone Number	7971 8168
Title of 12(b) Security	Common Stock
Trading Symbol	PXPC
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	332,699,500

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Oct. 31, 2023	Jul. 31, 2023
Current assets
Trade receivables	$ 84,407	$ 12,088
Contract assets	190,647	18,723
Other receivables, prepayments and deposits	55,586	14,993
Deferred cost	50,657	324
Retention sum receivables	37,178
Cash at banks	821,371	1,108,039
Total current assets	1,239,846	1,154,167
Non-current assets
Property, plant and equipment, net	10,453	9,715
Lease right-of-use asset	76,667	86,817
Equity method investment
Total non-current assets	87,120	96,532
TOTAL ASSETS	1,326,966	1,250,699
Non-current liability
Lease liabilities, non-current	52,004	57,606
Total non-current liabilities	52,004	57,606
Current liabilities
Trade payables	86,384	4,202
Retention sum payables	51,914
Other payables and accrued liabilities	36,287	36,747
Lease liabilities, current	25,103	29,211
Total current liabilities	199,688	70,160
Total liabilities	251,692	127,766
STOCKHOLDERS’ EQUITY
Preferred stock, $0.0001 par value, 200,000,000 shares authorized; None issued and outstanding
Common stock, $0.0001 par value, 1,000,000,000 shares authorized 332,699,500 shares issued and outstanding as of October 31, 2023 and July 31, 2023 respectively	33,270	33,270
Additional paid-in capital	3,245,230	3,245,230
Accumulated other comprehensive loss	(9,756)	(5,917)
Accumulated deficit	(2,193,470)	(2,149,650)
Total stockholders’ equity	1,075,274	1,122,933
TOTAL LIABILITIES AND STOCKHOLDERS’ FUND	$ 1,326,966	$ 1,250,699

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Oct. 31, 2023	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	1,000,000,000	1,000,000,000
Common stock, shares issued	332,699,500	332,699,500
Common stock, shares outstanding	332,699,500	332,699,500

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Losses (Unaudited) - USD ($)	3 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Income Statement [Abstract]
Revenue	$ 444,071	$ 15,132
Cost of revenue	(378,310)	(13,782)
Gross profit	65,761	1,350
Other income	10	1
Operating expenses:
General and administrative expenses	(97,982)	(147,050)
Finance cost	(1,358)	(280)
Other operating expenses	(10,251)
Loss before income tax	(43,820)	(145,979)
Income tax expense
Net loss for the year	(43,820)	(145,979)
Other comprehensive loss:
- Foreign currency translation loss	(3,839)	(13,411)
Comprehensive loss	$ (47,659)	$ (159,390)
Net loss per share, basic	$ (0.0001)	$ (0.0005)
Net loss per share, diluted	$ (0.0001)	$ (0.0005)
Weighted average number of common shares outstanding - basic	332,699,500	332,699,500
Weighted average number of common shares outstanding - diluted	332,699,500	332,699,500

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in 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	$ 33,270	$ 3,245,230	$ (2,145)	$ (1,760,413)	$ 1,515,942
Balance, shares at Jul. 31, 2022	332,699,500
Net loss for the period				(145,979)	(145,979)
Foreign currency translation adjustment			(13,411)		(13,411)
Balance at Oct. 31, 2022	$ 33,270	3,245,230	(15,556)	(1,906,392)	1,356,552
Balance, shares at Oct. 31, 2022	332,699,500
Balance at Jul. 31, 2023	$ 33,270	3,245,230	(5,917)	(2,149,650)	1,122,933
Balance, shares at Jul. 31, 2023	332,699,500
Net loss for the period				(43,820)	(43,820)
Foreign currency translation adjustment			(3,839)		(3,839)
Balance at Oct. 31, 2023	$ 33,270	$ 3,245,230	$ (9,756)	$ (2,193,470)	$ 1,075,274
Balance, shares at Oct. 31, 2023	332,699,500

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (43,820)	$ (145,979)
Adjustments to reconcile net loss to net cash used in operating activities:
Equity method investment loss
Depreciation	543	220
Operating lease expenses	7,522	7,858
Changes in operating assets and liabilities:
Trade receivables	(72,319)	(14,641)
Contract assets	(171,924)
Other receivables, prepayments and deposits	(40,593)	(15,289)
Deferred cost	(50,333)	(9,040)
Retention sum receivables	(37,178)
Trade payables	82,182	3,653
Other payables and accrued liabilities	(460)	(2,248)
Deferred revenue		9,364
Retention sum payables	51,914
Operating lease liabilities	(9,710)	(8,198)
Net cash used in operating activities	(284,176)	(174,300)
CASH FLOWS FROM INVESTING ACTIVITY
Purchase of property, plant and equipment	(1,620)	(1,375)
Net cash used in investing activity	(1,620)	(1,375)
CASH FLOWS FROM FINANCING ACTIVITY:
Net cash provided by financing activity
Effect of exchange rate changes on cash and cash equivalents	(872)	(12,886)
Net decrease in cash and cash equivalents	(286,668)	(188,561)
Cash and cash equivalents, beginning of year	1,108,039	1,537,864
CASH AND CASH EQUIVALENTS, END OF PERIOD	821,371	1,349,303
SUPPLEMENTAL CASH FLOWS INFORMATION
Income taxes paid
Interest paid

DESCRIPTION OF BUSINESS AND ORG

DESCRIPTION OF BUSINESS AND ORGANIZATION	3 Months Ended
	Oct. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS AND ORGANIZATION	1. DESCRIPTION OF BUSINESS AND ORGANIZATION Phoenix Plus Corp. was incorporated on November 5, 2018 under the laws of the state of Nevada. The Company, through its subsidiaries, engaged in providing technical consultancy on solar power system and consultancy on green energy solution, and also focused on the commercialization of a targeted portfolio of solar products (amorphous thin film solar panels and ancillary products) and technologies for a wide range of applications including electrical power production. On March 18, 2019, the Company acquired 100 On July 25, 2019, Phoenix Plus Corp., a Malaysia Company, acquired Phoenix Plus International Limited (herein referred as the “Hong Kong Company”), a private limited company incorporated in Hong Kong. On May 17, 2022, the Company, through its Labuan incorporated subsidiary, Phoenix Plus Corp., subscribed 100 The Company, through its subsidiaries, mainly provides incubation and corporate development services to the clients. Details of the Company’s subsidiaries: SCHEDULE OF DETAILS OF COMPANY’S SUBSIDIARY Company name Place and date of incorporation Particulars of issued capital Principal activities 1. Phoenix Plus Corp Labuan / January 4, 2019 100 shares of ordinary share of US$1 each Investment holding 2. Phoenix Plus International Limited Hong Kong / March 19, 2019 1 ordinary share of HK$1 each Providing technical consultancy on solar power system and consultancy on green energy solution 3. Phoenix Green Energy Sdn. Bhd Malaysia / May 17, 2022 1,200,000 shares of ordinary share of MYR1 each Providing renewable energy turnkey solutions from engineering, procurement, construction and commissioning services PHOENIX PLUS CORP. NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Oct. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The unaudited condensed financial statements for Phoenix Plus Corporation for the period ended October 31, 2023 are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial statement, instructions to Form 10-Q and Regulations S-X. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted. These condensed financial statements should be read in conjunction with the financial statements and notes thereto included in our annual report on Form 10-K for the year ended July 31, 2023. In management’s opinion, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation to make our financial statements not misleading have been included. The results of operations for the periods ended October 31, 2023 and 2022 presented are not necessarily indicative of the results to be expected for the full year. The Company has adopted July 31 as its fiscal year end. Basis of consolidation The consolidated financial statements include the accounts of the Company and its subsidiaries. All inter-company accounts and transactions have been eliminated upon consolidation. Use of estimates Management uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported revenue and expenses during the periods reported. Actual results may differ from these estimates. Revenue recognition In accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts 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 technical consultancy on solar power system and consultancy on green energy solution. The revenue from long term contract is recognized by reference to the stage of completion of the contract activity at the end of the reporting period, the stage of completion is measured by the proportion that costs incurred for work performed to date bear to the estimated total costs. The revenue from non-contract customers is recognized upon the delivery of services. Cost of revenue Cost of revenue includes the cost of services and product in providing technical consultancy on solar power system, and renewable energy turnkey solutions from engineering, procurement, construction and commissioning services. 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 USEFUL LIFE Classification Estimated useful life Leasehold improvement 21 Computer hardware and software 5 Tools and gauges 5 Expenditures for maintenance and repairs are expensed as incurred. The gain or loss on the disposal of property, plant and equipment is the difference between the net sales proceeds and the carrying amount of the relevant assets and is recognized in the Consolidated Statements of Operations and Comprehensive Loss. PHOENIX PLUS CORP. NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED) Investment under equity method The Company apply the equity method to account for investments it possesses the ability to exercise significant influence, but not control, over the operating and financial policies of the investee. The ability to exercise significant influence is presumed when the investor possesses more than 20% of the voting interests of the investee. In applying the equity method, the Company records the investment at cost and subsequently increase or decrease the carrying amount of the investment by proportionate share of the net earnings or losses and other comprehensive income of the investee. The Company records dividends or other equity distributions as reductions in the carrying value of the investment. 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% Going concern The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, for the period ended October 31, 2023, the Company suffered an accumulated deficit of $ 2,193,470 284,176 43,820 The Company’s ability to continue as a going concern is dependent upon improving its profitability and the continuing financial support from its shareholders. Management believes the existing shareholders or external financing will provide the additional cash to meet the Company’s obligations as they become due. No assurance can be given that any future financing, if needed, will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, if needed, it may contain undue restrictions on its operations, in the case of debt financing, or cause substantial dilution for its stock holders, in the case of equity financing. PHOENIX PLUS CORP. NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED) Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share.” Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of operations. The reporting currency of the Company is United States Dollars (“US$”). The Company’s subsidiary in Labuan and Hong Kong maintains its books and record in United States Dollars (“US$”) respectively, and Ringgits Malaysia (“MYR”) is functional currency as being the primary currency of the economic environment in which the entity operates. In general, for consolidation purposes, assets and liabilities of its subsidiary whose functional currency is not the US$ are translated into US$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement Translation of amounts from MYR into US$1 and HK$ into US$1 has been made at the following exchange rates for the respective periods: SCHEDULE OF FOREIGN CURRENCY TRANSLATION As of and for the period ended October 31, 2023 As of and for the period ended October 31, 2022 Period-end RM : US$1 exchange rate 4.76 4.72 Period-average RM : US$1 exchange rate 4.70 4.56 Period-end HK$: US$1 exchange rate 7.82 7.85 Period-average HK$ : US$1 exchange rate 7.82 7.85 Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. PHOENIX PLUS CORP. NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED) Fair value of financial instruments The carrying value of the Company’s financial instruments: cash and cash equivalents, prepayment, deposits, accounts payable and accrued liabilities and amount due to a director 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” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: Level 1 Level 2 Level 3: Leases Prior to August 1, 2019, the Company accounted for leases under ASC 840, Accounting for Leases Leases, Recent accounting pronouncements ASB issues various Accounting Standards Updates relating to the treatment and recording of certain accounting transactions. On June 10, 2014, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2014-10, Development Stage Entities (Topic 915) Elimination of Certain Financial Reporting Requirements, including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation, which eliminates the concept of a development stage entity (DSE) entirely from current accounting guidance. The Company has elected adoption of this standard, which eliminates the designation of DSEs and the requirement to disclose results of operations and cash flows since inception. In May 2019, the FASB issued ASU 2019-05, which is an update to ASU Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. The amendments in Update 2016-13 added Topic 326, Financial Instruments—Credit Losses, and made several consequential amendments to the Codification. The amendments in this Update address those stakeholders’ concerns by providing an option to irrevocably elect the fair value option for certain financial assets previously measured at amortized cost basis. For those entities, the targeted transition relief will increase comparability of financial statement information by providing an option to align measurement methodologies for similar financial assets. Furthermore, the targeted transition relief also may reduce the costs for some entities to comply with the amendments in Update 2016-13 while still providing financial statement users with decision-useful information. In November 2019, the FASB issued ASU No. 2019-10, which to update the effective date of ASU No. 2016-13 for private companies, not-for-profit organizations and certain smaller reporting companies applying for credit losses, leases, and hedging standard. The new effective date for these preparers is for fiscal years beginning after December 15, 2022. ASU 2019-05 is effective for the Company for annual and interim reporting periods beginning January 1, 2023 as the Company is qualified as a smaller reporting company. The Company is currently evaluating the impact ASU 2019-05 may have on its consolidated financial statements. 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. PHOENIX PLUS CORP. NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

COMMON STOCK

COMMON STOCK	3 Months Ended
	Oct. 31, 2023
Equity [Abstract]
COMMON STOCK	3. COMMON STOCK As of October 31, 2023, the Company has an issued and outstanding common share of 332,699,500

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	3 Months Ended
	Oct. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	4. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment as of October 31, 2023 and July 31, 2023 are summarized below: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT As of October 31, 2023 As of July 31, 2023 (Unaudited) (Audited) Leasehold improvement $ 114,263 $ 114,263 Computer hardware and software 9,624 8,918 Tools and gauges 3,127 2,213 Total 127,014 125,394 Accumulated depreciation (116,168 ) $ (115,625 ) Effect of translation exchange (393 ) (56 ) Property, plant and equipment, net $ 10,453 $ 9,715 These leasehold improvements include, but are not strictly limited to, preparing the interior of the office space for the Company’s use, improving functionality, and purchasing new office equipment. The leasehold improvement has completed on September 2019. Depreciation expense for the period ended October 31, 2023 and October 31, 2022 was $ 543 220

EQUITY METHOD INVESTMENT

EQUITY METHOD INVESTMENT	3 Months Ended
	Oct. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]
EQUITY METHOD INVESTMENT	5. EQUITY METHOD INVESTMENT SCHEDULE OF EQUITY METHOD INVESTMENT As of October 31, 2023 As of July 31, 2023 (Unaudited) (Audited) Investment, at cost $ 232,040 $ 232,040 Less: Equity method loss (335 ) (335 ) Less: Impairment loss on investment (231,705 ) (231,705 ) Equity method investment $ - $ - The Company holds investment in business that is accounted for pursuant to the equity method due to the Company’s ability to exert significant influence over decisions relating to its operating and financial affairs. Revenue and expenses of this investment are not consolidated into the Company’s financial statements; rather, the proportionate share of the earnings/losses is reflected as equity method earnings/losses in statements of operations and comprehensive income/loss. As of October 31, 2023, the Company holds 33.9 During the period ended October 31, 2023 and 2022, the Company accounted $ 0 0

TRADE RECEIVABLES

TRADE RECEIVABLES	3 Months Ended
	Oct. 31, 2023
Receivables [Abstract]
TRADE RECEIVABLES	6. TRADE RECEIVABLES Trade receivables consisted of the following at October 31, 2023 and July 31, 2023: SCHEDULE OF TRADE RECEIVABLES As of October 31, 2023 As of July 31, 2023 (Unaudited) (Audited) Trade receivables $ 84,407 $ 12,088 Total trade receivables $ 84,407 $ 12,088

CONTRACT ASSETS

CONTRACT ASSETS	3 Months Ended
	Oct. 31, 2023
Contract Assets
CONTRACT ASSETS	7. CONTRACT ASSETS Contract assets as of October 31, 2023 and July 31, 2023 are summarized below: SCHEDULE OF CONTRACT ASSETS As of October 31, 2023 (Audited) As of July 31, 2023 (Audited) Cost incurred $ 387,423 $ 15,224 Attributable profit 68,948 3,499 Contract assets, gross 456,371 18,723 Progress billings (265,724 ) - Total contract assets $ 190,647 $ 18,723

OTHER RECEIVABLES, PREPAYMENTS

OTHER RECEIVABLES, PREPAYMENTS AND DEPOSITS	3 Months Ended
	Oct. 31, 2023
Other Receivables Prepayments And Deposits
OTHER RECEIVABLES, PREPAYMENTS AND DEPOSITS	8. OTHER RECEIVABLES, PREPAYMENTS AND DEPOSITS Other receivables, prepayments and deposits consisted of the following at October 31, 2023 and July 31, 2023: SCHEDULE OF OTHER RECEIVABLES PREPAYMENTS AND DEPOSITS As of October 31, 2023 As of July 31, 2023 (Unaudited) (Audited) Other receivables $ 34,853 $ - Deposits 18,023 12,325 Prepayments 2,710 2,668 Total other receivables, prepayments and deposits $ 55,586 $ 14,993

DEFERRED COST

DEFERRED COST	3 Months Ended
	Oct. 31, 2023
Deferred Cost
DEFERRED COST	9. DEFERRED COST For service contracts where the performance obligation is not completed, deferred costs are recorded for any costs incurred in advance of the performance obligation.

TRADE PAYABLES

TRADE PAYABLES	3 Months Ended
	Oct. 31, 2023
Trade Payables
TRADE PAYABLES	10. TRADE PAYABLES Trade payables consisted of the following at October 31, 2023 and July 31, 2023: SCHEDULE OF TRADE PAYABLES As of October 31, 2023 As of July 31, 2023 (Unaudited) (Audited) Trade payables $ 86,384 $ 4,202 Total trade payables $ 86,384 $ 4,202

OTHER PAYABLES AND ACCRUED LIAB

OTHER PAYABLES AND ACCRUED LIABILITIES	3 Months Ended
	Oct. 31, 2023
Payables and Accruals [Abstract]
OTHER PAYABLES AND ACCRUED LIABILITIES	11. OTHER PAYABLES AND ACCRUED LIABILITIES Other payables and accrued liabilities consisted of the following at October 31, 2023 and July 31, 2023: SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES As of October 31, 2023 As of July 31, 2023 (Unaudited) (Audited) Accrued audit fees $ 2,500 $ 14,000 Other payables and accrued liabilities $ 33,787 $ 22,747 Total other payables and accrued liabilities $ 36,287 $ 36,747

REVENUE

REVENUE	3 Months Ended
	Oct. 31, 2023
Revenue from Contract with Customer [Abstract]
REVENUE	12. REVENUE For the period ended October 31, 2023 and 2022, the Company has revenue arise from the following: SCHEDULE OF REVENUE Three months period ended October 31, 2023 Three months period ended October 31, 2022 (Unaudited) (Unaudited) Installation service 444,071 15,132 Total revenue $ 444,071 $ 15,132 PHOENIX PLUS CORP. NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

INCOME TAXES

INCOME TAXES	3 Months Ended
	Oct. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	13. INCOME TAXES For the period ended October 31, 2023 and 2022, the local (United States) and foreign components of loss before income taxes were comprised of the following: SCHEDULE OF LOCAL AND FOREIGN COMPONENTS OF INCOME (LOSS) BEFORE INCOME TAX Three months ended October 31, 2023 Three months ended October 31, 2022 (Unaudited) (Unaudited) Tax jurisdictions from: Local $ (17,935 ) $ (12,252 ) Foreign, representing - Labuan (9,549 ) (67,380 ) - Hong Kong $ (8,041 ) $ (39,845 ) - Malaysia (8,295 ) (26,502 ) Loss before income tax $ (43,820 ) $ (145,979 ) The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAX For the period ended October 31, 2023 For the period ended October 31, 2022 Current: - Local - - - Foreign - - Deferred: - Local - - - Foreign - - Income tax expense $ - $ - Income taxes are determined in accordance with the provisions of ASC Topic 740, “ Income Taxes 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, Labuan 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, 2023 the operations in the United States of America incurred $ 894,189 715,351 Labuan Under the current laws of the Labuan, Phoenix Plus Corp.is governed under the Labuan Business Activity Act, 1990. The tax charge for such company is based on 3 Hong Kong Phoenix Plus International Limited is subject to Hong Kong Profits Tax, which is charged at the statutory income rate of 16.5 Malaysia Phoenix Green Energy Sdn. Bhd. is subject to Malaysia Corporate Tax, which is charged at the statutory income tax rate range from 15 24 PHOENIX PLUS CORP. NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

LEASE RIGHT-OF-USE ASSET AND LE

LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES	3 Months Ended
	Oct. 31, 2023
Lease Right-of-use Asset And Lease Liabilities
LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES	14. LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES The Company officially adopted ASC 842 for the year on and after August 1, 2019 as permitted by ASU 2016-02. ASC 842 originally required all entities to use a “modified retrospective” transition approach that is intended to maximize comparability and be less complex than a full retrospective approach. On July 30, 2018, the FASB issued ASU 2018-11 to provide entities with relief from the costs of implementing certain aspects of the new leasing standard, ASU 2016-02 of which permits entities may elect not to recast the comparative years presented when transitioning to ASC 842. As permitted by ASU 2018-11, the Company elect not to recast comparative years, thusly. As of July 1, 2021, the Company recognized approximately US$ 40,445 5.60 As of June 1, 2022, the Company recognized another approximately US$ 9,343 5.56 On June 3, 2023, Phoenix Plus International Limited and Phoenix Green Energy Sdn. Bhd. respectively entered into two option to renew 25,967 60,850 6.85 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 INITIAL RECOGNITION OF OPERATING LEASE RIGHT AND LEASE LIABILITY As of October 31, 2023 (Unaudited) As of July 31, 2023 (Audited) Gross lease payable $ 107,053 $ 107,053 Less: imputed interest (9,359 ) (9,359 ) Recognition $ 97,694 $ 97,694 As of October 31, 2023 and July 31, 2023, operating lease right of use asset as follow: SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET As of October 31, 2023 (Unaudited) As of July 31, 2023 (Audited) Initial recognition as of August 1, 2019 $ 26,772 $ 26,772 Additional portion from July 31, 2020 to June 30, 2021 2,719 2,719 Add: new lease addition from July 1, 2021 to June 30, 2023 40,445 40,445 Add: new lease addition from June 1, 2022 to May 31, 2023 9,343 9,343 Add: new lease addition from June 1, 2023 to July 31, 2023 1,534 1,534 Add: new lease addition from August 1, 2023 to July 31, 2026 86,817 86,817 Accumulated amortization (85,157 ) (79,244 ) Foreign exchange translation loss (5,806 ) (1,569 ) Balance $ 76,667 $ 86,817 As of October 31, 2023 and July 31, 2023, operating lease liability as follow: SCHEDULE OF OPERATING LEASE LIABILITY As of October 31, 2023 (Unaudited) As of July 31, 2023 (Audited) Initial recognition as of August 1, 2019 $ 26,772 $ 26,772 Add: additional portion (increase of leasing fee) 2,719 2,719 Add: new lease addition from July 1, 2021 to June 30, 2023 40,445 40,445 Add: new lease addition from June 1, 2022 to May 31, 2023 9,343 9,343 Add: new lease addition from June 1, 2023 to July 31, 2023 1,534 1,534 Add: new lease addition from August 1, 2023 to July 31, 2026 86,817 86,817 Less: gross repayment (88,285 ) (81,468 ) Add: imputed interest 1,592 245 Foreign exchange translation gain (3,830 ) 410 Balance 77,107 86,817 Less: lease liability current portion (25,103 ) (29,211 ) Lease liability non-current portion $ 52,004 $ 57,606 For the period ended October 31, 2023 and 2022, the amortization of the operating lease right of use asset are $ 6,349 6,814 Maturities of operating lease obligation as follow: SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION Year ending July 31, 2024 (9 months) $ 18,168 July 31, 2025 (12 months) 28,471 July 31, 2026 (12 months) 30,468 Total $ 77,107 Other information: SCHEDULE OF OTHER INFORMATION 2023 2022 Period ended October 31 2023 2022 (Unaudited) (Unaudited) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow from operating lease $ 9,710 $ 8,198 Right-of-use assets obtained in exchange for operating lease liabilities - 17,561 Remaining lease term for operating lease (years) Lease 1 0.7 0.7 Lease 2 0.6 0.6 Lease 3 2.8 - Weighted average discount rate for operating lease Lease 1 5.6 % 5.6 % Lease 2 5.56 % 5.56 % Lease 3 6.85 % - Lease expenses were $ 1,358 286 PHOENIX PLUS CORP. NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)

CONCENTRATION OF RISK

CONCENTRATION OF RISK	3 Months Ended
	Oct. 31, 2023
Risks and Uncertainties [Abstract]
CONCENTRATION OF RISK	15. CONCENTRATION OF RISK The Company is exposed to the following concentrations of risk: SCHEDULE OF CONCENTRATION OF RISK (a) Major customers For the period ended October 31, 2023 and 2022, the customers who accounted for 10% or more of the Company’s sales and its outstanding receivable balance at year-end are presented as follows: For the period ended October 31 2023 2022 2023 2022 2023 2022 Revenue Percentage of Revenue Trade Receivable Customer A $ 282,142 $ - 64 % - % $ 63,766 $ - Customer B 161,929 8,553 36 % 57 % 20,641 - Customer C - 6,579 - % 43 % - 6,356 $ 444,071 $ 15,132 100 % 100 % $ 84,407 $ 6,356 (b) Major vendors For the period ended October 31, 2023 and 2022, the vendors who accounted for 10% or more of the Company’s purchases and its outstanding payable balance at year-end are presented as follows: For the period ended October 31 2023 2022 2023 2022 2023 2022 Cost of Revenue Percentage of Cost of Revenue Trade Payable Vendor A $ 181,559 $ 7,982 48 % 58 % 27,687 - Vendor B - 3,388 - % 25 % - 3,273 Vendor C 58,755 - 16 % - % 30,951 - $ 240,314 $ 11,370 64 % 83 % $ 58,638 $ 3,273

SEGMENT INFORMATION

SEGMENT INFORMATION	3 Months Ended
	Oct. 31, 2023
Segment Reporting [Abstract]
SEGMENT INFORMATION	16. 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 periods presented. Summarized financial information concerning the Company’s reportable segments is shown as below: SCHEDULE OF INTER-SEGMENT SALES By Geography: United States Malaysia Hong Kong Total For the period ended October 31, 2023 United States Malaysia Hong Kong Total Revenue $ - $ 444,071 $ - $ 444,071 Cost of revenue - (378,310 ) - (378,310 ) Net loss (17,935 ) (17,844 ) (8,041 ) (43,820 ) Total assets $ - $ 1,275,913 $ 51,053 $ 1,326,966 United States Malaysia Hong Kong Total For the period ended October 31, 2022 United States Malaysia Hong Kong Total Revenue $ - $ 15,132 $ - $ 15,132 Cost of revenue - (13,782 ) - (13,782 ) Net loss (12,252 ) (93,882 ) (39,845 ) (145,979 ) Total assets $ - $ 1,279,246 $ 146,557 $ 1,425,803

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Oct. 31, 2023
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The unaudited condensed financial statements for Phoenix Plus Corporation for the period ended October 31, 2023 are prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial statement, instructions to Form 10-Q and Regulations S-X. Accordingly, certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted. These condensed financial statements should be read in conjunction with the financial statements and notes thereto included in our annual report on Form 10-K for the year ended July 31, 2023. In management’s opinion, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation to make our financial statements not misleading have been included. The results of operations for the periods ended October 31, 2023 and 2022 presented are not necessarily indicative of the results to be expected for the full year. The Company has adopted July 31 as its fiscal year end.
Basis of consolidation	Basis of consolidation The consolidated financial statements include the accounts of the Company and its subsidiaries. All inter-company accounts and transactions have been eliminated upon consolidation.
Use of estimates	Use of estimates Management uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported revenue and expenses during the periods reported. Actual results may differ from these estimates.
Revenue recognition	Revenue recognition In accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts 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 technical consultancy on solar power system and consultancy on green energy solution. The revenue from long term contract is recognized by reference to the stage of completion of the contract activity at the end of the reporting period, the stage of completion is measured by the proportion that costs incurred for work performed to date bear to the estimated total costs. The revenue from non-contract customers is recognized upon the delivery of services.
Cost of revenue	Cost of revenue Cost of revenue includes the cost of services and product in providing technical consultancy on solar power system, and renewable energy turnkey solutions from engineering, procurement, construction and commissioning services.
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 USEFUL LIFE Classification Estimated useful life Leasehold improvement 21 Computer hardware and software 5 Tools and gauges 5 Expenditures for maintenance and repairs are expensed as incurred. The gain or loss on the disposal of property, plant and equipment is the difference between the net sales proceeds and the carrying amount of the relevant assets and is recognized in the Consolidated Statements of Operations and Comprehensive Loss. PHOENIX PLUS CORP. NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)
Investment under equity method	Investment under equity method The Company apply the equity method to account for investments it possesses the ability to exercise significant influence, but not control, over the operating and financial policies of the investee. The ability to exercise significant influence is presumed when the investor possesses more than 20% of the voting interests of the investee. In applying the equity method, the Company records the investment at cost and subsequently increase or decrease the carrying amount of the investment by proportionate share of the net earnings or losses and other comprehensive income of the investee. The Company records dividends or other equity distributions as reductions in the carrying value of the investment.
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%
Going concern	Going concern The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, for the period ended October 31, 2023, the Company suffered an accumulated deficit of $ 2,193,470 284,176 43,820 The Company’s ability to continue as a going concern is dependent upon improving its profitability and the continuing financial support from its shareholders. Management believes the existing shareholders or external financing will provide the additional cash to meet the Company’s obligations as they become due. No assurance can be given that any future financing, if needed, will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, if needed, it may contain undue restrictions on its operations, in the case of debt financing, or cause substantial dilution for its stock holders, in the case of equity financing. PHOENIX PLUS CORP. NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares) (UNAUDITED)
Net loss per share	Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share.”
Foreign currencies translation	Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of operations. The reporting currency of the Company is United States Dollars (“US$”). The Company’s subsidiary in Labuan and Hong Kong maintains its books and record in United States Dollars (“US$”) respectively, and Ringgits Malaysia (“MYR”) is functional currency as being the primary currency of the economic environment in which the entity operates. In general, for consolidation purposes, assets and liabilities of its subsidiary whose functional currency is not the US$ are translated into US$, in accordance with ASC Topic 830-30, “ Translation of Financial Statement Translation of amounts from MYR into US$1 and HK$ into US$1 has been made at the following exchange rates for the respective periods: SCHEDULE OF FOREIGN CURRENCY TRANSLATION As of and for the period ended October 31, 2023 As of and for the period ended October 31, 2022 Period-end RM : US$1 exchange rate 4.76 4.72 Period-average RM : US$1 exchange rate 4.70 4.56 Period-end HK$: US$1 exchange rate 7.82 7.85 Period-average HK$ : US$1 exchange rate 7.82 7.85
Related parties	Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. PHOENIX PLUS CORP. NOTES TO CONDENSED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED OCTOBER 31, 2023 (Currency expressed in United States Dollars (“US$”), 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, prepayment, deposits, accounts payable and accrued liabilities and amount due to a director 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” (“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: Level 1 Level 2 Level 3:
Leases	Leases Prior to August 1, 2019, the Company accounted for leases under ASC 840, Accounting for Leases Leases,
Recent accounting pronouncements	Recent accounting pronouncements ASB issues various Accounting Standards Updates relating to the treatment and recording of certain accounting transactions. On June 10, 2014, the Financial Accounting Standards Board issued Accounting Standards Update (ASU) No. 2014-10, Development Stage Entities (Topic 915) Elimination of Certain Financial Reporting Requirements, including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation, which eliminates the concept of a development stage entity (DSE) entirely from current accounting guidance. The Company has elected adoption of this standard, which eliminates the designation of DSEs and the requirement to disclose results of operations and cash flows since inception. In May 2019, the FASB issued ASU 2019-05, which is an update to ASU Update No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which introduced the expected credit losses methodology for the measurement of credit losses on financial assets measured at amortized cost basis, replacing the previous incurred loss methodology. The amendments in Update 2016-13 added Topic 326, Financial Instruments—Credit Losses, and made several consequential amendments to the Codification. The amendments in this Update address those stakeholders’ concerns by providing an option to irrevocably elect the fair value option for certain financial assets previously measured at amortized cost basis. For those entities, the targeted transition relief will increase comparability of financial statement information by providing an option to align measurement methodologies for similar financial assets. Furthermore, the targeted transition relief also may reduce the costs for some entities to comply with the amendments in Update 2016-13 while still providing financial statement users with decision-useful information. In November 2019, the FASB issued ASU No. 2019-10, which to update the effective date of ASU No. 2016-13 for private companies, not-for-profit organizations and certain smaller reporting companies applying for credit losses, leases, and hedging standard. The new effective date for these preparers is for fiscal years beginning after December 15, 2022. ASU 2019-05 is effective for the Company for annual and interim reporting periods beginning January 1, 2023 as the Company is qualified as a smaller reporting company. The Company is currently evaluating the impact ASU 2019-05 may have on its consolidated financial statements. 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)	3 Months Ended
	Oct. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SCHEDULE OF DETAILS OF COMPANY’S SUBSIDIARY	The Company, through its subsidiaries, mainly provides incubation and corporate development services to the clients. Details of the Company’s subsidiaries: SCHEDULE OF DETAILS OF COMPANY’S SUBSIDIARY Company name Place and date of incorporation Particulars of issued capital Principal activities 1. Phoenix Plus Corp Labuan / January 4, 2019 100 shares of ordinary share of US$1 each Investment holding 2. Phoenix Plus International Limited Hong Kong / March 19, 2019 1 ordinary share of HK$1 each Providing technical consultancy on solar power system and consultancy on green energy solution 3. Phoenix Green Energy Sdn. Bhd Malaysia / May 17, 2022 1,200,000 shares of ordinary share of MYR1 each Providing renewable energy turnkey solutions from engineering, procurement, construction and commissioning services

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Oct. 31, 2023
Accounting Policies [Abstract]
SCHEDULE OF PROPERTY PLANT AND EQUIPMENT ESTIMATED USEFUL LIFE	SCHEDULE OF PROPERTY PLANT AND EQUIPMENT ESTIMATED USEFUL LIFE Classification Estimated useful life Leasehold improvement 21 Computer hardware and software 5 Tools and gauges 5
SCHEDULE OF FOREIGN CURRENCY TRANSLATION	Translation of amounts from MYR into US$1 and HK$ into US$1 has been made at the following exchange rates for the respective periods: SCHEDULE OF FOREIGN CURRENCY TRANSLATION As of and for the period ended October 31, 2023 As of and for the period ended October 31, 2022 Period-end RM : US$1 exchange rate 4.76 4.72 Period-average RM : US$1 exchange rate 4.70 4.56 Period-end HK$: US$1 exchange rate 7.82 7.85 Period-average HK$ : US$1 exchange rate 7.82 7.85

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	3 Months Ended
	Oct. 31, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT	Property, plant and equipment as of October 31, 2023 and July 31, 2023 are summarized below: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT As of October 31, 2023 As of July 31, 2023 (Unaudited) (Audited) Leasehold improvement $ 114,263 $ 114,263 Computer hardware and software 9,624 8,918 Tools and gauges 3,127 2,213 Total 127,014 125,394 Accumulated depreciation (116,168 ) $ (115,625 ) Effect of translation exchange (393 ) (56 ) Property, plant and equipment, net $ 10,453 $ 9,715

EQUITY METHOD INVESTMENT (Table

EQUITY METHOD INVESTMENT (Tables)	3 Months Ended
	Oct. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]
SCHEDULE OF EQUITY METHOD INVESTMENT	SCHEDULE OF EQUITY METHOD INVESTMENT As of October 31, 2023 As of July 31, 2023 (Unaudited) (Audited) Investment, at cost $ 232,040 $ 232,040 Less: Equity method loss (335 ) (335 ) Less: Impairment loss on investment (231,705 ) (231,705 ) Equity method investment $ - $ -

TRADE RECEIVABLES (Tables)

TRADE RECEIVABLES (Tables)	3 Months Ended
	Oct. 31, 2023
Receivables [Abstract]
SCHEDULE OF TRADE RECEIVABLES	Trade receivables consisted of the following at October 31, 2023 and July 31, 2023: SCHEDULE OF TRADE RECEIVABLES As of October 31, 2023 As of July 31, 2023 (Unaudited) (Audited) Trade receivables $ 84,407 $ 12,088 Total trade receivables $ 84,407 $ 12,088

CONTRACT ASSETS (Tables)

CONTRACT ASSETS (Tables)	3 Months Ended
	Oct. 31, 2023
Contract Assets
SCHEDULE OF CONTRACT ASSETS	Contract assets as of October 31, 2023 and July 31, 2023 are summarized below: SCHEDULE OF CONTRACT ASSETS As of October 31, 2023 (Audited) As of July 31, 2023 (Audited) Cost incurred $ 387,423 $ 15,224 Attributable profit 68,948 3,499 Contract assets, gross 456,371 18,723 Progress billings (265,724 ) - Total contract assets $ 190,647 $ 18,723

OTHER RECEIVABLES, PREPAYMENT_2

OTHER RECEIVABLES, PREPAYMENTS AND DEPOSITS (Tables)	3 Months Ended
	Oct. 31, 2023
Other Receivables Prepayments And Deposits
SCHEDULE OF OTHER RECEIVABLES PREPAYMENTS AND DEPOSITS	Other receivables, prepayments and deposits consisted of the following at October 31, 2023 and July 31, 2023: SCHEDULE OF OTHER RECEIVABLES PREPAYMENTS AND DEPOSITS As of October 31, 2023 As of July 31, 2023 (Unaudited) (Audited) Other receivables $ 34,853 $ - Deposits 18,023 12,325 Prepayments 2,710 2,668 Total other receivables, prepayments and deposits $ 55,586 $ 14,993

TRADE PAYABLES (Tables)

TRADE PAYABLES (Tables)	3 Months Ended
	Oct. 31, 2023
Trade Payables
SCHEDULE OF TRADE PAYABLES	Trade payables consisted of the following at October 31, 2023 and July 31, 2023: SCHEDULE OF TRADE PAYABLES As of October 31, 2023 As of July 31, 2023 (Unaudited) (Audited) Trade payables $ 86,384 $ 4,202 Total trade payables $ 86,384 $ 4,202

OTHER PAYABLES AND ACCRUED LI_2

OTHER PAYABLES AND ACCRUED LIABILITIES (Tables)	3 Months Ended
	Oct. 31, 2023
Payables and Accruals [Abstract]
SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES	Other payables and accrued liabilities consisted of the following at October 31, 2023 and July 31, 2023: SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES As of October 31, 2023 As of July 31, 2023 (Unaudited) (Audited) Accrued audit fees $ 2,500 $ 14,000 Other payables and accrued liabilities $ 33,787 $ 22,747 Total other payables and accrued liabilities $ 36,287 $ 36,747

REVENUE (Tables)

REVENUE (Tables)	3 Months Ended
	Oct. 31, 2023
Revenue from Contract with Customer [Abstract]
SCHEDULE OF REVENUE	For the period ended October 31, 2023 and 2022, the Company has revenue arise from the following: SCHEDULE OF REVENUE Three months period ended October 31, 2023 Three months period ended October 31, 2022 (Unaudited) (Unaudited) Installation service 444,071 15,132 Total revenue $ 444,071 $ 15,132

INCOME TAXES (Tables)

INCOME TAXES (Tables)	3 Months Ended
	Oct. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF LOCAL AND FOREIGN COMPONENTS OF INCOME (LOSS) BEFORE INCOME TAX	For the period ended October 31, 2023 and 2022, the local (United States) and foreign components of loss before income taxes were comprised of the following: SCHEDULE OF LOCAL AND FOREIGN COMPONENTS OF INCOME (LOSS) BEFORE INCOME TAX Three months ended October 31, 2023 Three months ended October 31, 2022 (Unaudited) (Unaudited) Tax jurisdictions from: Local $ (17,935 ) $ (12,252 ) Foreign, representing - Labuan (9,549 ) (67,380 ) - Hong Kong $ (8,041 ) $ (39,845 ) - Malaysia (8,295 ) (26,502 ) Loss before income tax $ (43,820 ) $ (145,979 )
SCHEDULE OF PROVISION FOR INCOME TAX	The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAX For the period ended October 31, 2023 For the period ended October 31, 2022 Current: - Local - - - Foreign - - Deferred: - Local - - - Foreign - - Income tax expense $ - $ -

LEASE RIGHT-OF-USE ASSET AND _2

LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES (Tables)	3 Months Ended
	Oct. 31, 2023
Lease Right-of-use Asset And Lease Liabilities
SCHEDULE OF INITIAL RECOGNITION OF OPERATING LEASE RIGHT AND LEASE LIABILITY	The initial recognition of operating lease right and lease liability as follow: SCHEDULE OF INITIAL RECOGNITION OF OPERATING LEASE RIGHT AND LEASE LIABILITY As of October 31, 2023 (Unaudited) As of July 31, 2023 (Audited) Gross lease payable $ 107,053 $ 107,053 Less: imputed interest (9,359 ) (9,359 ) Recognition $ 97,694 $ 97,694
SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET	As of October 31, 2023 and July 31, 2023, operating lease right of use asset as follow: SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET As of October 31, 2023 (Unaudited) As of July 31, 2023 (Audited) Initial recognition as of August 1, 2019 $ 26,772 $ 26,772 Additional portion from July 31, 2020 to June 30, 2021 2,719 2,719 Add: new lease addition from July 1, 2021 to June 30, 2023 40,445 40,445 Add: new lease addition from June 1, 2022 to May 31, 2023 9,343 9,343 Add: new lease addition from June 1, 2023 to July 31, 2023 1,534 1,534 Add: new lease addition from August 1, 2023 to July 31, 2026 86,817 86,817 Accumulated amortization (85,157 ) (79,244 ) Foreign exchange translation loss (5,806 ) (1,569 ) Balance $ 76,667 $ 86,817
SCHEDULE OF OPERATING LEASE LIABILITY	As of October 31, 2023 and July 31, 2023, operating lease liability as follow: SCHEDULE OF OPERATING LEASE LIABILITY As of October 31, 2023 (Unaudited) As of July 31, 2023 (Audited) Initial recognition as of August 1, 2019 $ 26,772 $ 26,772 Add: additional portion (increase of leasing fee) 2,719 2,719 Add: new lease addition from July 1, 2021 to June 30, 2023 40,445 40,445 Add: new lease addition from June 1, 2022 to May 31, 2023 9,343 9,343 Add: new lease addition from June 1, 2023 to July 31, 2023 1,534 1,534 Add: new lease addition from August 1, 2023 to July 31, 2026 86,817 86,817 Less: gross repayment (88,285 ) (81,468 ) Add: imputed interest 1,592 245 Foreign exchange translation gain (3,830 ) 410 Balance 77,107 86,817 Less: lease liability current portion (25,103 ) (29,211 ) Lease liability non-current portion $ 52,004 $ 57,606
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 (9 months) $ 18,168 July 31, 2025 (12 months) 28,471 July 31, 2026 (12 months) 30,468 Total $ 77,107
SCHEDULE OF OTHER INFORMATION	Other information: SCHEDULE OF OTHER INFORMATION 2023 2022 Period ended October 31 2023 2022 (Unaudited) (Unaudited) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow from operating lease $ 9,710 $ 8,198 Right-of-use assets obtained in exchange for operating lease liabilities - 17,561 Remaining lease term for operating lease (years) Lease 1 0.7 0.7 Lease 2 0.6 0.6 Lease 3 2.8 - Weighted average discount rate for operating lease Lease 1 5.6 % 5.6 % Lease 2 5.56 % 5.56 % Lease 3 6.85 % -

CONCENTRATION OF RISK (Tables)

CONCENTRATION OF RISK (Tables)	3 Months Ended
	Oct. 31, 2023
Risks and Uncertainties [Abstract]
SCHEDULE OF CONCENTRATION OF RISK	SCHEDULE OF CONCENTRATION OF RISK (a) Major customers For the period ended October 31, 2023 and 2022, the customers who accounted for 10% or more of the Company’s sales and its outstanding receivable balance at year-end are presented as follows: For the period ended October 31 2023 2022 2023 2022 2023 2022 Revenue Percentage of Revenue Trade Receivable Customer A $ 282,142 $ - 64 % - % $ 63,766 $ - Customer B 161,929 8,553 36 % 57 % 20,641 - Customer C - 6,579 - % 43 % - 6,356 $ 444,071 $ 15,132 100 % 100 % $ 84,407 $ 6,356 (b) Major vendors For the period ended October 31, 2023 and 2022, the vendors who accounted for 10% or more of the Company’s purchases and its outstanding payable balance at year-end are presented as follows: For the period ended October 31 2023 2022 2023 2022 2023 2022 Cost of Revenue Percentage of Cost of Revenue Trade Payable Vendor A $ 181,559 $ 7,982 48 % 58 % 27,687 - Vendor B - 3,388 - % 25 % - 3,273 Vendor C 58,755 - 16 % - % 30,951 - $ 240,314 $ 11,370 64 % 83 % $ 58,638 $ 3,273

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	3 Months Ended
	Oct. 31, 2023
Segment Reporting [Abstract]
SCHEDULE OF INTER-SEGMENT SALES	The Company had no inter-segment sales for the periods presented. Summarized financial information concerning the Company’s reportable segments is shown as below: SCHEDULE OF INTER-SEGMENT SALES By Geography: United States Malaysia Hong Kong Total For the period ended October 31, 2023 United States Malaysia Hong Kong Total Revenue $ - $ 444,071 $ - $ 444,071 Cost of revenue - (378,310 ) - (378,310 ) Net loss (17,935 ) (17,844 ) (8,041 ) (43,820 ) Total assets $ - $ 1,275,913 $ 51,053 $ 1,326,966 United States Malaysia Hong Kong Total For the period ended October 31, 2022 United States Malaysia Hong Kong Total Revenue $ - $ 15,132 $ - $ 15,132 Cost of revenue - (13,782 ) - (13,782 ) Net loss (12,252 ) (93,882 ) (39,845 ) (145,979 ) Total assets $ - $ 1,279,246 $ 146,557 $ 1,425,803

SCHEDULE OF DETAILS OF COMPANY_

SCHEDULE OF DETAILS OF COMPANY’S SUBSIDIARY (Details)	3 Months Ended
	Oct. 31, 2023
Parent Company [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Company name	Phoenix Plus Corp
Place and date of incorporation	Labuan / January 4, 2019
Particulars of issued capital	100 shares of ordinary share of US$1 each
Principal activities	Investment holding
Phoenix Plus International Limited [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Company name	Phoenix Plus International Limited
Place and date of incorporation	Hong Kong / March 19, 2019
Particulars of issued capital	1 ordinary share of HK$1 each
Principal activities	Providing technical consultancy on solar power system and consultancy on green energy solution
Phoenix Green Energy Sdn. Bhd [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Company name	Phoenix Green Energy Sdn. Bhd
Place and date of incorporation	Malaysia / May 17, 2022
Particulars of issued capital	1,200,000 shares of ordinary share of MYR1 each
Principal activities	Providing renewable energy turnkey solutions from engineering, procurement, construction and commissioning services

DESCRIPTION OF BUSINESS AND O_3

DESCRIPTION OF BUSINESS AND ORGANIZATION (Details Narrative)	May 17, 2022	Mar. 18, 2019
Malaysia Company [Member]
Ownership percentage		100%
Phoenix Green Energy Sdn. Bhd [Member]
Ownership percentage	100%

SCHEDULE OF PROPERTY PLANT AND

SCHEDULE OF PROPERTY PLANT AND EQUIPMENT ESTIMATED USEFUL LIFE (Details)	Oct. 31, 2023
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	21 months
Computer Hardware and Software [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Tools, Dies and Molds [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years

SCHEDULE OF FOREIGN CURRENCY TR

SCHEDULE OF FOREIGN CURRENCY TRANSLATION (Details)	Oct. 31, 2023	Oct. 31, 2022
Year-end RM : US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	4.76	4.72
Year-average RM : US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	4.70	4.56
Year-end HK : US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	7.82	7.85
Year-average HK : US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	7.82	7.85

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2023	Oct. 31, 2022	Jul. 31, 2023
Accounting Policies [Abstract]
Income tax examination of unfavorable settlement	greater than 50%
Accumulated deficit	$ 2,193,470		$ 2,149,650
Net cash provided by operating activities	284,176	$ 174,300
Net loss	$ 43,820	$ 145,979

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - shares	Oct. 31, 2023	Jul. 31, 2023
Equity [Abstract]
Common stock, shares issued	332,699,500	332,699,500
Common stock, shares outstanding	332,699,500	332,699,500

SCHEDULE OF PROPERTY, PLANT AND

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)	Oct. 31, 2023	Jul. 31, 2023
Property, Plant and Equipment [Line Items]
Total	$ 127,014	$ 125,394
Accumulated depreciation	(116,168)	(115,625)
Effect of translation exchange	(393)	(56)
Property, plant and equipment, net	10,453	9,715
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total	114,263	114,263
Computer Hardware and Software [Member]
Property, Plant and Equipment [Line Items]
Total	9,624	8,918
Tools And Guages [Member]
Property, Plant and Equipment [Line Items]
Total	$ 3,127	$ 2,213

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 543	$ 220

SCHEDULE OF EQUITY METHOD INVES

SCHEDULE OF EQUITY METHOD INVESTMENT (Details) - USD ($)	Oct. 31, 2023	Jul. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]
Investment, at cost	$ 232,040	$ 232,040
Less: Equity method loss	(335)	(335)
Less: Impairment loss on investment	(231,705)	(231,705)
Equity method investment

EQUITY METHOD INVESTMENT (Detai

EQUITY METHOD INVESTMENT (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Schedule of Equity Method Investments [Line Items]
Gain (loss) on investments	$ 0	$ 0
Investee Company [Member]
Schedule of Equity Method Investments [Line Items]
Percentage of equity method investee company	33.90%

SCHEDULE OF TRADE RECEIVABLES (

SCHEDULE OF TRADE RECEIVABLES (Details) - USD ($)	Oct. 31, 2023	Jul. 31, 2023
Receivables [Abstract]
Trade receivables	$ 84,407	$ 12,088
Total trade receivables	$ 84,407	$ 12,088

SCHEDULE OF CONTRACT ASSETS (De

SCHEDULE OF CONTRACT ASSETS (Details) - USD ($)	Oct. 31, 2023	Jul. 31, 2023
Contract Assets
Cost incurred	$ 387,423	$ 15,224
Attributable profit	68,948	3,499
Contract assets, gross	456,371	18,723
Progress billings	(265,724)
Total contract assets	$ 190,647	$ 18,723

SCHEDULE OF OTHER RECEIVABLES P

SCHEDULE OF OTHER RECEIVABLES PREPAYMENTS AND DEPOSITS (Details) - USD ($)	Oct. 31, 2023	Jul. 31, 2023
Other Receivables Prepayments And Deposits
Other receivables	$ 34,853
Deposits	18,023	12,325
Prepayments	2,710	2,668
Total other receivables, prepayments and deposits	$ 55,586	$ 14,993

SCHEDULE OF TRADE PAYABLES (Det

SCHEDULE OF TRADE PAYABLES (Details) - USD ($)	Oct. 31, 2023	Jul. 31, 2023
Trade Payables
Trade payables	$ 86,384	$ 4,202
Total trade payables	$ 86,384	$ 4,202

SCHEDULE OF OTHER PAYABLES AND

SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES (Details) - USD ($)	Oct. 31, 2023	Jul. 31, 2023
Payables and Accruals [Abstract]
Accrued audit fees	$ 2,500	$ 14,000
Other payables  and accrued liabilities	33,787	22,747
Total other payables and accrued liabilities	$ 36,287	$ 36,747

SCHEDULE OF REVENUE (Details)

SCHEDULE OF REVENUE (Details) - USD ($)	3 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Disaggregation of Revenue [Line Items]
Total revenue	$ 444,071	$ 15,132
Installation Service [Member]
Disaggregation of Revenue [Line Items]
Total revenue	$ 444,071	$ 15,132

SCHEDULE OF LOCAL AND FOREIGN C

SCHEDULE OF LOCAL AND FOREIGN COMPONENTS OF INCOME (LOSS) BEFORE INCOME TAX (Details) - USD ($)	3 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Operating Loss Carryforwards [Line Items]
Loss before income tax	$ (43,820)	$ (145,979)
Labuan [Member]
Operating Loss Carryforwards [Line Items]
Loss before income tax	(9,549)	(67,380)
HONG KONG
Operating Loss Carryforwards [Line Items]
Loss before income tax	(8,041)	(39,845)
MALAYSIA
Operating Loss Carryforwards [Line Items]
Loss before income tax	(8,295)	(26,502)
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Loss before income tax	$ (17,935)	$ (12,252)

SCHEDULE OF PROVISION FOR INCOM

SCHEDULE OF PROVISION FOR INCOME TAX (Details) - USD ($)	3 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Current:
- Local
- Foreign
Deferred:
- Local
- Foreign
Income tax expense

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	3 Months Ended
	Oct. 31, 2023 USD ($)
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Operating loss carryforwards	$ 894,189
Deferred tax assets, valuation allowance	$ 715,351
Labuan [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Income tax rate	3%
HONG KONG
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Income tax rate	16.50%
MALAYSIA | Minimum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Income tax rate	15%
MALAYSIA | Maximum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Income tax rate	24%

SCHEDULE OF INITIAL RECOGNITION

SCHEDULE OF INITIAL RECOGNITION OF OPERATING LEASE RIGHT AND LEASE LIABILITY (Details) - USD ($)	Oct. 31, 2023	Jul. 31, 2023	Jun. 01, 2022	Jul. 01, 2021
Lease Right-of-use Asset And Lease Liabilities
Gross lease payable	$ 107,053	$ 107,053
Less: imputed interest	(9,359)	(9,359)
Recognition	$ 97,694	$ 97,694	$ 9,343	$ 40,445

SCHEDULE OF OPERATING LEASE RIG

SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET (Details) - USD ($)	Oct. 31, 2023	Jul. 31, 2023
Lease Right-of-use Asset And Lease Liabilities
Initial recognition as of August 1, 2019	$ 26,772	$ 26,772
Additional portion from July 31, 2020 to June 30, 2021	2,719	2,719
Add: new lease addition from July 1, 2021 to June 30, 2023	40,445	40,445
Add: new lease addition from June 1, 2022 to May 31, 2023	9,343	9,343
Add: new lease addition from June 1, 2023 to July 31, 2023	1,534	1,534
Add: new lease addition from August 1, 2023 to July 31, 2026	86,817	86,817
Accumulated amortization	(85,157)	(79,244)
Foreign exchange translation loss	(5,806)	(1,569)
Balance	$ 76,667	$ 86,817

SCHEDULE OF OPERATING LEASE LIA

SCHEDULE OF OPERATING LEASE LIABILITY (Details) - USD ($)	Oct. 31, 2023	Jul. 31, 2023
Lease Right-of-use Asset And Lease Liabilities
Initial recognition as of August 1, 2019	$ 26,772	$ 26,772
Add: additional portion (increase of leasing fee)	2,719	2,719
Add: new lease addition from July 1, 2021 to June 30, 2023	40,445	40,445
Add: new lease addition from June 1, 2022 to May 31, 2023	9,343	9,343
Add: new lease addition from June 1, 2023 to July 31, 2023	1,534	1,534
Add: new lease addition from August 1, 2023 to July 31, 2026	86,817	86,817
Less: gross repayment	(88,285)	(81,468)
Add: imputed interest	1,592	245
Foreign exchange translation gain	(3,830)	410
Balance	77,107	86,817
Less: lease liability current portion	(25,103)	(29,211)
Lease liability non-current portion	$ 52,004	$ 57,606

SCHEDULE OF MATURITIES OF OPERA

SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION (Details)	Oct. 31, 2023 USD ($)
Lease Right-of-use Asset And Lease Liabilities
July 31, 2024 (9  months)	$ 18,168
July 31, 2025 (12 months)	28,471
July 31, 2026 (12 months)	30,468
Total	$ 77,107

SCHEDULE OF OTHER INFORMATION (

SCHEDULE OF OTHER INFORMATION (Details) - USD ($)	3 Months Ended
	Oct. 31, 2023	Oct. 31, 2022	Jun. 03, 2023	Jun. 01, 2022	Jul. 01, 2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flow from operating lease	$ 9,710	$ 8,198
Right-of-use assets obtained in exchange for operating lease liabilities		$ 17,561
Weighted average discount rate for operating lease			6.85%	5.56%	5.60%
Lease 1 [Member]
Cash paid for amounts included in the measurement of lease liabilities:
Remaining lease term for operating lease (years)	8 months 12 days	8 months 12 days
Weighted average discount rate for operating lease	5.60%	5.60%
Lease 2 [Member]
Cash paid for amounts included in the measurement of lease liabilities:
Remaining lease term for operating lease (years)	7 months 6 days	7 months 6 days
Weighted average discount rate for operating lease	5.56%	5.56%
Lease 3 [Member]
Cash paid for amounts included in the measurement of lease liabilities:
Remaining lease term for operating lease (years)	2 years 9 months 18 days
Weighted average discount rate for operating lease	6.85%

LEASE RIGHT-OF-USE ASSET AND _3

LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES (Details Narrative) - USD ($)		3 Months Ended
	Jun. 03, 2023	Oct. 31, 2023	Oct. 31, 2022	Jul. 31, 2023	Jun. 01, 2022	Jul. 01, 2021
Lease liability and right-of-use asset		$ 97,694		$ 97,694	$ 9,343	$ 40,445
Operating lease weighted average discount rate percent	6.85%				5.56%	5.60%
Lease liabilities		77,107		$ 86,817
Operating lease right of use asset		6,349	$ 6,814
Lease expenses		$ 1,358	$ 286
Phoenix Green Energy Sdn Bhd [Member]
Operating lease, term of contract	2 years
Operating lease, option to extend	option to renew
Lease liabilities	$ 60,850
Phoenix Plus International Limited [Member]
Lease liabilities	$ 25,967

SCHEDULE OF CONCENTRATION OF RI

SCHEDULE OF CONCENTRATION OF RISK (Details) - USD ($)	3 Months Ended
	Oct. 31, 2023	Oct. 31, 2022	Jul. 31, 2023
Concentration Risk [Line Items]
Revenue	$ 444,071	$ 15,132
Trade receivable	84,407		$ 12,088
Cost of revenue	378,310	13,782
Revenue Benchmark [Member] | Customer A [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Revenue	$ 282,142
Percentage of revenue	64%
Trade receivable	$ 63,766
Revenue Benchmark [Member] | Customer B [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Revenue	$ 161,929	$ 8,553
Percentage of revenue	36%	57%
Trade receivable	$ 20,641
Revenue Benchmark [Member] | Customer C [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Revenue		$ 6,579
Percentage of revenue		43%
Trade receivable		$ 6,356
Revenue Benchmark [Member] | Customer [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Revenue	$ 444,071	$ 15,132
Percentage of revenue	100%	100%
Trade receivable	$ 84,407	$ 6,356
Cost of Goods and Service Benchmark [Member] | Supplier Concentration Risk [Member] | Vendor A [Member]
Concentration Risk [Line Items]
Percentage of revenue	48%	58%
Cost of revenue	$ 181,559	$ 7,982
Trade payable	$ 27,687
Cost of Goods and Service Benchmark [Member] | Supplier Concentration Risk [Member] | Vendor B [Member]
Concentration Risk [Line Items]
Percentage of revenue		25%
Cost of revenue		$ 3,388
Trade payable		$ 3,273
Cost of Goods and Service Benchmark [Member] | Supplier Concentration Risk [Member] | Vendor C [Member]
Concentration Risk [Line Items]
Percentage of revenue	16%
Cost of revenue	$ 58,755
Trade payable	$ 30,951
Cost of Goods and Service Benchmark [Member] | Supplier Concentration Risk [Member] | Vendor [Member]
Concentration Risk [Line Items]
Percentage of revenue	64%	83%
Cost of revenue	$ 240,314	$ 11,370
Trade payable	$ 58,638	$ 3,273

SCHEDULE OF INTER-SEGMENT SALES

SCHEDULE OF INTER-SEGMENT SALES (Details) - USD ($)	3 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 444,071	$ 15,132
Cost of revenue	(378,310)	(13,782)
Net loss	(43,820)	(145,979)
Total assets	1,326,966	1,425,803
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue
Cost of revenue
Net loss	(17,935)	(12,252)
Total assets
MALAYSIA
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	444,071	15,132
Cost of revenue	(378,310)	(13,782)
Net loss	(17,844)	(93,882)
Total assets	1,275,913	1,279,246
HONG KONG
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue
Cost of revenue
Net loss	(8,041)	(39,845)
Total assets	$ 51,053	$ 146,557