Phoenix Plus (PXPC) 10-K 13 Nov 24 2024 FY Annual report Financial data

Cover

Cover	12 Months Ended
	Jul. 31, 2024 USD ($) $ / shares shares
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Jul. 31, 2024
Document Fiscal Period Focus	FY
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float | $	$ 33,269,950
Entity Bankruptcy Proceedings, Reporting Current	false
Entity Common Stock, Shares Outstanding | shares	332,699,500
Document Financial Statement Error Correction [Flag]	false
Entity Listing, Par Value Per Share | $ / shares	$ 0.0001
Auditor Name	JP CENTURION & PARTNERS PLT
Auditor Firm ID	6723
Auditor Location	Kuala Lumpur, Malaysia

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Current assets
Cash at banks	$ 434,351	$ 1,108,039
Trade receivables, net of allowance for credit loss of $116,687 and $0 as of July 31, 2024 and July 31, 2023, respectively	10,964	12,088
Retention sum receivables	109,945
Other receivables, prepayments and deposits	12,801	14,993
Contract assets	269,434	18,723
Deferred cost	4,122	324
Total  current assets	841,617	1,154,167
Non-current assets
Property, plant and equipment, net	20,817	9,715
Lease right-of-use asset	59,197	86,817
Equity method investment
Total non-current assets	80,014	96,532
TOTAL ASSETS	921,631	1,250,699
Non-current liabilities
Operating lease liabilities, non-current	31,553	57,606
Total non-current liabilities	31,553	57,606
Current liabilities
Trade payables	81,466	4,202
Retention sum payables	67,697
Other payables and accrued liabilities	34,386	36,747
Operating lease liabilities, current	29,469	29,211
Total current liabilities	213,018	70,160
Total liabilities	244,571	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 July 31, 2024 and 2023 respectively	33,270	33,270
Additional paid-in capital	3,245,230	3,245,230
Accumulated other comprehensive loss	(14,009)	(5,917)
Accumulated deficit	(2,587,431)	(2,149,650)
Total stockholders’ equity	677,060	1,122,933
TOTAL LIABILITIES AND STOCKHOLDERS’ FUND	$ 921,631	$ 1,250,699

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Statement of Financial Position [Abstract]
Receivable, allowance for credit loss	$ 116,687
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

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Income Statement [Abstract]
Revenue	$ 1,232,326	$ 99,833
Cost of revenue	(1,284,930)	(84,322)
Gross (loss) / profit	(52,604)	15,511
Other income	3,692	101
Operating expenses:
General and administrative expenses	(379,088)	(370,832)
Finance cost	(4,830)	(625)
Other operating expenses	(4,951)	(33,392)
Loss before income tax	(437,781)	(389,237)
Income tax expense
Net loss for the year	(437,781)	(389,237)
Other comprehensive loss:
- Foreign currency translation loss	(8,092)	(3,772)
Comprehensive loss	$ (445,873)	$ (393,009)
Net loss per share - Basic	$ (0.0013)	$ (0.0012)
Net loss per share - Diluted	$ (0.0013)	$ (0.0012)
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

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance 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 year				(389,237)	(389,237)
Foreign currency translation adjustment			(3,772)		(3,772)
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 year				(437,781)	(437,781)
Foreign currency translation adjustment			(8,092)		(8,092)
Balance at Jul. 31, 2024	$ 33,270	$ 3,245,230	$ (14,009)	$ (2,587,431)	$ 677,060
Balance, shares at Jul. 31, 2024	332,699,500

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (437,781)	$ (389,237)
Adjustments to reconcile net loss to net cash used in operating activities:
Allowance for credit losses	24,827
Amortization of right-of-use assets	26,099	(61,036)
Depreciation	2,896	1,302
Changes in operating assets and liabilities:
Trade receivables	(23,703)	(11,220)
Retention sum receivable	(109,945)
Other receivables, prepayments and deposits	2,192	(630)
Contract assets	(250,711)	(18,723)
Deferred cost	(3,798)	440
Trade payable	77,264	4,202
Retention sum payable	67,697
Other payables and accrued liabilities	(2,361)	(4,116)
Operating lease liabilities	(25,795)	61,000
Net cash used in operating activities	(653,119)	(418,018)
CASH FLOWS FROM INVESTING ACTIVITY:
Purchase of property, plant and equipment	(13,967)	(8,089)
Net cash used in investing activity	(13,967)	(8,089)
CASH FLOWS FROM FINANCING ACTIVITY:
Net cash provided by financing activity
Effect of exchange rate changes on cash and cash equivalents	(6,602)	(3,718)
Net decrease in cash and cash equivalents	(673,688)	(429,825)
Cash and cash equivalents, beginning of year	1,108,039	1,537,864
CASH AND CASH EQUIVALENTS, END OF YEAR	434,351	1,108,039
SUPPLEMENTAL CASH FLOWS INFORMATION
Income taxes paid
Interest paid

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jul. 31, 2024
Insider Trading Arrangements
No Insider Trading Flag	true

DESCRIPTION OF BUSINESS AND ORG

DESCRIPTION OF BUSINESS AND ORGANIZATION	12 Months Ended
	Jul. 31, 2024
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 Proportional of ownership interest and voting power held 1. Phoenix Plus Corp. Labuan / January 4, 2019 100 shares of ordinary share of US$1 each Investment holding 100 2. Phoenix Plus International Limited Hong Kong / March 19, 2019 1 ordinary share of HK$1 each Providing technical consultancy on solar power system and consultancy on green energy solution 100 3. Phoenix Green Energy Sdn. Bhd. Malaysia / May 17, 2022 1,200,000 shares of ordinary share of MYR1 each Providing renewable energy turnkey solutions from engineering, procurement, construction and commissioning services 100 PHOENIX PLUS CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2024 AND 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares)

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Jul. 31, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying consolidated financial statements reflect the application of certain significant accounting policies as described in this note and elsewhere in the accompanying consolidated financial statements and notes. 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 year ended July 31, 2024, the Company suffered an accumulated deficit of $ 2,587,431 653,119 437,781 The Company’s ability to continue as a going concern is dependent upon improving its profitability and the continuing financial support from its major 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. Basis of presentation The consolidated financial statements for Phoenix Plus Corp. and its subsidiaries for the year ended July 31, 2024 is prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and include the accounts of Phoenix Plus Corp. and its wholly owned subsidiaries, Phoenix Plus Corp., Phoenix Plus International Limited and Phoenix Green Energy Sdn. Bhd.. Intercompany accounts and transactions have been eliminated on consolidation. 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 in which the Company is the primary beneficiary. All inter-company accounts and transactions have been eliminated upon consolidation. PHOENIX PLUS CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2024 AND 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares) Use of estimates Management uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported revenue and expenses during the year 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. The Company applied judgements and assumptions that significantly affect the determination of the amount and timing of revenue recognized from contracts with customers for providing renewable energy turnkey solutions, including engineering, procurement, construction and commissioning (“EPCC”), solar PV installation services on our customers on engineering, equipment procurement and transportation, construction on solar plant. The Company measures the performance of service work done by comparing the actual costs incurred with the estimated total costs required to complete the services. Significant judgements are required to estimate the total contract costs to complete. In making these estimates, management relied on estimates and also on past experience of completed projects. A change in the estimates will directly affect the revenue to be recognized. Cost of revenue Cost of revenue includes the cost of services in providing consultancy services and installation 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 Machinery 5 Motor vehicle 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. 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 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 The provision of income taxes is determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the year in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the year that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% PHOENIX PLUS CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2024 AND 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares) Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260 “ Earnings per share Foreign currencies translation Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the 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, while the Company’s subsidiary in Malaysia maintains its books and record in Ringgit Malaysia (“MYR”). Ringgit 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 years: SCHEDULE OF FOREIGN CURRENCY TRANSLATION As of and for the year ended July 31, 2024 2023 Year-end MYR: US$1 exchange rate 4.60 4.55 Year-average MYR: US$1 exchange rate 4.70 4.50 Year-end HK$: US$1 exchange rate 7.81 7.79 Year-average HK$: US$1 exchange rate 7.81 7.83 Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. PHOENIX PLUS CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2024 AND 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares) Fair value of financial instruments: The carrying value of the Company’s financial instruments: cash and cash equivalents, prepayments, 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 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 financial statements and related disclosures. PHOENIX PLUS CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2024 AND 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares)

COMMON STOCK

COMMON STOCK	12 Months Ended
	Jul. 31, 2024
Equity [Abstract]
COMMON STOCK	3. COMMON STOCK On November 5, 2018, the founder of the Company, Mr. Fong Teck Kheong subscribed 100,000 0.0001 On March 25, 2019, Mr. Fong Teck Kheong further subscribed 119,900,000 0.0001 11,990 Between March 28, 2019 to April 1, 2019, the others founder of the Company, subscribed 180,000,000 0.0001 18,000 Between April 9, 2019 to April 16, 2019, the Company has issued 25,100,000 0.03 753,000 Between April 25, 2019 to May 10, 2019, the Company has issued 2,000,000 0.10 200,000 Between May 11, 2019 to June 18, 2019, the Company has issued 2,067,500 0.20 413,500 Between May 20, 2019 to July 25, 2019, the Company has issued 2,750,000 0.40 1,100,000 On July 9, 2021, the Company has issued 782,000 1 782,000 As of July 31, 2024 and 2023, the Company has an issued and outstanding common share of 332,699,500 PHOENIX PLUS CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2024 AND 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares)

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Jul. 31, 2024
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	4. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment as of July 31, 2024 and July 31, 2023 are summarized below: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT As of As of Leasehold improvement $ 114,263 $ 114,263 Computer hardware and software 10,294 8,918 Machinery 377 - Motor vehicle 11,304 - Tools and gauges 3,123 2,213 Total 139,361 125,394 Accumulated depreciation (118,450 ) $ (115,625 ) Effect of translation exchange (94 ) (56 ) Property, plant and equipment, net $ 20,817 $ 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 year ended July 31, 2024 and July 31, 2023 was $ 2,896 1,302

EQUITY METHOD INVESTMENT

EQUITY METHOD INVESTMENT	12 Months Ended
	Jul. 31, 2024
Equity Method Investments and Joint Ventures [Abstract]
EQUITY METHOD INVESTMENT	5. EQUITY METHOD INVESTMENT SCHEDULE OF EQUITY METHOD INVESTMENT As of As of Investment, at cost $ 232,040 $ 232,040 Equity method loss (335 ) (335 ) 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 July 31, 2022, the Company holds 33.9 335 On October 26, 2022, VCASB was served with a winding up petition, which the hearing of petition of the case was held on May 31, 2023 and the Malaysian court has given order that VCASB is to wind up under the provisions of the Companies Act Malaysia 2016. On May 23, 2023, the Company’s solicitor, Messrs. Amos Ho, Sew & Kiew, has delivered an affidavit on compliance of all provisions of Companies Winding UP Rules 1972 (Malaysia). On the same day, the Company’s solicitor also delivered an affidavit to the local court to confirm serving of Memorandum of Advertisement and Gazetting to Registrar of Companies and Insolvency Department. The Company also advertised the Winding Up Order in the newspaper NST and had it gazetted. As of July 31, 2024, the Winding Up Petition was completed and closed at the stage of advertisement and gazettement of the Winding Up Order. Full process is not completed as of the date of reporting.

TRADE RECEIVABLES

TRADE RECEIVABLES	12 Months Ended
	Jul. 31, 2024
Receivables [Abstract]
TRADE RECEIVABLES	6. TRADE RECEIVABLES Trade receivables consisted of the following at July 31, 2024 and July 31, 2023: SCHEDULE OF TRADE RECEIVABLES As of July 31, 2024 As of July 31, 2023 Trade receivables $ 127,651 $ 12,088 Less: Allowance for credit losses (116,687 ) - Total trade receivables $ 10,964 $ 12,088

CONTRACT ASSETS

CONTRACT ASSETS	12 Months Ended
	Jul. 31, 2024
Contract Assets
CONTRACT ASSETS	7. CONTRACT ASSETS Contract assets as of July 31, 2024 and July 31, 2023 are summarized below: SCHEDULE OF CONTRACT ASSETS As of July 31, 2024 As of July 31, 2023 Cost incurred $ 1,321,934 $ 15,224 Attributable profit (45,312 ) 3,499 Contract assets, gross 1,276,622 18,723 Progress billings (1,007,188 ) - Total contract assets $ 269,434 $ 18,723

OTHER RECEIVABLES, PREPAYMENTS

OTHER RECEIVABLES, PREPAYMENTS AND DEPOSITS	12 Months Ended
	Jul. 31, 2024
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 July 31, 2024 and July 31, 2023. SCHEDULE OF OTHER RECEIVABLES PREPAYMENTS AND DEPOSITS As of As of Other receivable $ 332 $ - Deposits 12,469 12,325 Prepayments - 2,668 Total other receivables, prepayments and deposits $ 12,801 $ 14,993 PHOENIX PLUS CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2024 AND 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares)

DEFERRED COST

DEFERRED COST	12 Months Ended
	Jul. 31, 2024
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	12 Months Ended
	Jul. 31, 2024
Trade Payables
TRADE PAYABLES	10. TRADE PAYABLES Trade payables consisted of the following at July 31, 2024 and July 31, 2023: SCHEDULE OF TRADE PAYABLES As of July 31, 2024 As of July 31, 2023 (Audited) Trade payables $ 81,466 $ 4,202 Total trade payables $ 81,466 $ 4,202 Lenggong Hydro Sdn. Bhd. On February 20, 2024, a WRIT and Statement of Claim were sent to one of the Company’s subsidiary, Phoenix Green Energy Sdn. Bhd. (hereinafter referred as “PGESB”), from one of PGESB’s supplier, Lenggong Hydro Sdn. Bhd. (hereinafter referred as “LHSB”), demanding a claim of RM 153,588.76 Upon receiving the WRIT, PGESB have appointed Messrs. Andrew, Jye & Co. as solicitor on this matter. On April 12, 2024, Messrs. Andrew, Jye & Co submitted on behalf of PGESB a written response to the court, seeking to set aside the judgment and initiate another round of case management. Additionally, on April 25, 2024, the solicitor delivered on-behalf PGESB a letter on to LHSB’s solicitor, proposing a settlement of MYR 90,000.00 In the event that LHSB reject the Proposed Settlement, both parties are required to serve Written Submission and Reply Submission by June 21, 2024 and July 5, 2024, respectively. A judgement are scheduled on July 24, 2024, which could be withdrawn with the acceptance of Proposed Settlement by LHSB prior to the date. On August 27, 2024, LHSB’s solicitor, on behalf of LHSB, confirmed acceptance of the proposed settlement, with payment due on or before September 6, 2024. PGESB made full payment of the proposed settlement on September 4, 2024. On September 6, 2024, the court was issued the notice of discontinuance.

OTHER PAYABLES AND ACCRUED LIAB

OTHER PAYABLES AND ACCRUED LIABILITIES	12 Months Ended
	Jul. 31, 2024
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 July 31, 2024 and July 31, 2023: SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES As of July 31, 2024 As of July 31, 2023 (Audited) Accrued audit fees $ 16,859 $ 14,000 Other payable and accrued liabilities 17,527 22,747 Total other payables and accrued liabilities $ 34,386 $ 36,747

REVENUE

REVENUE	12 Months Ended
	Jul. 31, 2024
Revenue from Contract with Customer [Abstract]
REVENUE	12. REVENUE For the years ended July 31, 2024 and July 31, 2023, the Company has revenue arise from the following: SCHEDULE OF REVENUE For the year ended For the year ended Installation service $ 1,232,326 $ 99,833 Total revenue $ 1,232,326 $ 99,833 PHOENIX PLUS CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2024 AND 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares)

INCOME TAXES

INCOME TAXES	12 Months Ended
	Jul. 31, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	13. INCOME TAXES For the years ended July 31, 2024 and July 31, 2023, 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 Year ended Year ended Tax jurisdictions from: Local $ (79,591 ) (58,593 ) Foreign, representing - Labuan $ (9,803 ) (31,427 ) - Hong Kong $ (20,829 ) (142,222 ) - Malaysia (327,558 ) (156,995 ) Loss before income tax $ (437,781 ) (389,237 ) The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAX Year ended Year ended Current: - Local $ - $ - - Foreign - - Deferred: $ $ - Local $ - $ - - Foreign $ - $ - Income tax expense $ - $ - The effective tax rate in the years 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 July 31, 2024 the operations in the United States of America incurred $ 955,845 764,676 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 PHOENIX PLUS CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2024 AND 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares) Hong Kong Phoenix Plus International Limited is subject to Hong Kong Profits Tax, which is charged at the statutory income tax 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

LEASE RIGHT-OF-USE ASSET AND LE

LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES	12 Months Ended
	Jul. 31, 2024
Leases [Abstract]
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 asset for all leases (with the exception of short-term leases) at the commencement date. Lease liabilities are measured at present value of the sum of remaining rental payments as of June 1, 2022, with borrowing rate of 5.56 On June 3, 2023, Phoenix Plus International Limited and Phoenix Green Energy Sdn. Bhd. respectively entered into two option to renew after the end 25,967 60,850 with a corresponding right-of-use asset in the same amount based on the present value of the future minimum rental payments of the lease, 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 As of (Audited) (Audited) Gross lease payable $ 107,053 $ 107,053 Less: imputed interest (9,359 ) (9,359 ) Initial recognition $ 97,694 $ 97,694 As of July 31, 2024 and July 31, 2023, operating lease right of use asset as follow: SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET As of As of (Audited) (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 (105,299 ) (79,244 ) Foreign exchange translation loss (3,134 ) (1,569 ) Balance end of the year $ 59,197 $ 86,817 As of July 31, 2024 and July 31, 2023, operating lease liability as follow: SCHEDULE OF OPERATING LEASE LIABILITY As of As of (Audited) (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 (110,167 ) (81,468 ) Add: imputed interest 5,064 245 Foreign exchange translation gain (1,505 ) 410 Balance as of July 31 61,022 86,817 Less: lease liability current portion (29,469 ) (29,211 ) Lease liability non-current portion $ 31,553 $ 57,606 For the year ended July 31, 2024 and July 31, 2023, the amortization of the operating lease right of use asset are $ 26,099 27,014 PHOENIX PLUS CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2024 AND 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares) Maturities of operating lease obligation as follow: SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION Year ending July 31, 2025 (12 months) 29,469 July 31, 2026 (12 months) 31,553 Total $ 61,022 Other information: SCHEDULE OF OTHER INFORMATION 2024 2023 Year ended July 31, 2024 2023 (Audited) (Audited) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow from operating lease $ 25,795 $ 61,000 Right-of-use assets obtained in exchange for operating lease liabilities - 86,817 Remaining lease term for operating lease (years) Lease 1 - - Lease 2 - - Lease 3 2.25 3 Weighted average discount rate for operating lease Lease 1 5.60 % 5.60 % Lease 2 5.56 % 5.56 % Lease 3 6.85 % 6.85 % Lease expenses were $ 4,830 625

CONCENTRATION OF RISK

CONCENTRATION OF RISK	12 Months Ended
	Jul. 31, 2024
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 year ended July 31, 2024 and 2023, 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 year ended July 31 2024 2023 2024 2023 2024 2023 Revenue Percentage of Revenue Trade Receivable Customer A $ 631,931 $ 72,235 51 % 72 % $ 628 $ 12,088 Customer B 581,406 - 47 % - % $ 7,183 $ - $ 1,213,337 $ 72,235 98 % 72 % $ 7,811 $ 12,088 (b) Major vendors For the year ended July 31, 2024 and 2023, 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 year ended July 31 2024 2023 2024 2023 2024 2023 Cost of Revenue Percentage of Cost of Revenue Trade Payable Vendor A $ 132,442 $ 14,721 11 % 17 % $ 21,741 264 Vendor B - 12,599 - % 15 % - - Vendor C 130,177 - 11 % - % - - $ 262,619 $ 27,320 22 % 32 % $ 21,741 $ 264 PHOENIX PLUS CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2024 AND 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares)

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Jul. 31, 2024
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 year ended July 31, 2024 United States Malaysia Hong Kong Total Revenue $ - $ 1,232,326 $ - $ 1,232,326 Cost of revenue - (1,284,930 ) - (1,284,930 ) Net loss (79,591 ) (337,361 ) (20,829 ) (437,781 ) Total assets $ - $ 876,508 $ 45,123 $ 921,631 United States Malaysia Hong Kong Total For the year ended July 31, 2023 United States Malaysia Hong Kong Total Revenue $ - $ 99,833 $ - $ 99,833 Cost of revenue - (84,322 ) - (84,322 ) Net loss (58,593 ) (188,422 ) (142,222 ) (389,237 ) Total assets $ - $ 1,183,671 $ 67,028 $ 1,250,699

GOING CONCERN

GOING CONCERN	12 Months Ended
	Jul. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	17. GOING CONCERN As of July 31, 2024, the Company has an accumulated deficit of $ 2,587,431 653,119 437,781

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Jul. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	18. SUBSEQUENT EVENTS In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after July 31, 2024 up through the date the Company issued the audited consolidated financial statements. On August 21, 2024, the Company closed the transactions contemplated by a stock issuance agreement (the “Stock Issuance Agreement”) between Radiance Holdings Corp, a Nevada incorporated entity (the “Purchaser”), and Six (6) shareholders (the “Sellers”) of the Company. Pursuant to the stock issuance agreement, the Purchaser issued 276,313,100 0.0001 276,313,100 0.0001 27,631.31 The Shares represent approximately 83.05 SCHEDULE OF STOCK ISSUANCE AGREEMENT The Sellers who entered into the Stock Issuance Agreement with the Purchaser: Name Number of Shares Percentage of Registrant Lee Chong Chow* 108,313,100 32.56 % Terence Tulus 108,000,000 32.46 % H&D Holdings Sdn Bhd** 22,500,000 6.76 % How Kok Choong 15,000,000 4.51 % Agape ATP Corporation 15,000,000 4.51 % Ryu Junsei 7,500,000 2.25 % * Mr. Lee Chong Chow is the chief executive officer and director of the Company. ** Mr. Lee Chong Chow is a 50 The Purchaser acquired the Shares and now owns the following percentage of the outstanding common stock of the Company: Name Number of Shares Percentage of Registrant Radiance Holdings Corp 276,313,100 83.05 % The Purchaser used its common stock to acquire the Shares. The Purchaser did not borrow any funds to acquire the Shares.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Jul. 31, 2024
Accounting Policies [Abstract]
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 year ended July 31, 2024, the Company suffered an accumulated deficit of $ 2,587,431 653,119 437,781 The Company’s ability to continue as a going concern is dependent upon improving its profitability and the continuing financial support from its major 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.
Basis of presentation	Basis of presentation The consolidated financial statements for Phoenix Plus Corp. and its subsidiaries for the year ended July 31, 2024 is prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and include the accounts of Phoenix Plus Corp. and its wholly owned subsidiaries, Phoenix Plus Corp., Phoenix Plus International Limited and Phoenix Green Energy Sdn. Bhd.. Intercompany accounts and transactions have been eliminated on consolidation. 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 in which the Company is the primary beneficiary. All inter-company accounts and transactions have been eliminated upon consolidation. PHOENIX PLUS CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2024 AND 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares)
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 year 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. The Company applied judgements and assumptions that significantly affect the determination of the amount and timing of revenue recognized from contracts with customers for providing renewable energy turnkey solutions, including engineering, procurement, construction and commissioning (“EPCC”), solar PV installation services on our customers on engineering, equipment procurement and transportation, construction on solar plant. The Company measures the performance of service work done by comparing the actual costs incurred with the estimated total costs required to complete the services. Significant judgements are required to estimate the total contract costs to complete. In making these estimates, management relied on estimates and also on past experience of completed projects. A change in the estimates will directly affect the revenue to be recognized.
Cost of revenue	Cost of revenue Cost of revenue includes the cost of services in providing consultancy services and installation 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 Machinery 5 Motor vehicle 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.
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 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 The provision of income taxes is determined in accordance with the provisions of ASC Topic 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the year in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the year that includes the enactment date. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% PHOENIX PLUS CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2024 AND 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares)
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, while the Company’s subsidiary in Malaysia maintains its books and record in Ringgit Malaysia (“MYR”). Ringgit 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 years: SCHEDULE OF FOREIGN CURRENCY TRANSLATION As of and for the year ended July 31, 2024 2023 Year-end MYR: US$1 exchange rate 4.60 4.55 Year-average MYR: US$1 exchange rate 4.70 4.50 Year-end HK$: US$1 exchange rate 7.81 7.79 Year-average HK$: US$1 exchange rate 7.81 7.83
Related parties	Related parties Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. PHOENIX PLUS CORP. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JULY 31, 2024 AND 2023 (Currency expressed in United States Dollars (“US$”), except for number of shares)
Fair value of financial instruments:	Fair value of financial instruments: The carrying value of the Company’s financial instruments: cash and cash equivalents, prepayments, 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 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 financial statements and related disclosures.

DESCRIPTION OF BUSINESS AND O_2

DESCRIPTION OF BUSINESS AND ORGANIZATION (Tables)	12 Months Ended
	Jul. 31, 2024
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 Proportional of ownership interest and voting power held 1. Phoenix Plus Corp. Labuan / January 4, 2019 100 shares of ordinary share of US$1 each Investment holding 100 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 100 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 100

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Jul. 31, 2024
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 Machinery 5 Motor vehicle 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 years: SCHEDULE OF FOREIGN CURRENCY TRANSLATION As of and for the year ended July 31, 2024 2023 Year-end MYR: US$1 exchange rate 4.60 4.55 Year-average MYR: US$1 exchange rate 4.70 4.50 Year-end HK$: US$1 exchange rate 7.81 7.79 Year-average HK$: US$1 exchange rate 7.81 7.83

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Jul. 31, 2024
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT	Property, plant and equipment as of July 31, 2024 and July 31, 2023 are summarized below: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT As of As of Leasehold improvement $ 114,263 $ 114,263 Computer hardware and software 10,294 8,918 Machinery 377 - Motor vehicle 11,304 - Tools and gauges 3,123 2,213 Total 139,361 125,394 Accumulated depreciation (118,450 ) $ (115,625 ) Effect of translation exchange (94 ) (56 ) Property, plant and equipment, net $ 20,817 $ 9,715

EQUITY METHOD INVESTMENT (Table

EQUITY METHOD INVESTMENT (Tables)	12 Months Ended
	Jul. 31, 2024
Equity Method Investments and Joint Ventures [Abstract]
SCHEDULE OF EQUITY METHOD INVESTMENT	SCHEDULE OF EQUITY METHOD INVESTMENT As of As of Investment, at cost $ 232,040 $ 232,040 Equity method loss (335 ) (335 ) Impairment loss on investment (231,705 ) (231,705 ) Equity method investment $ - $ -

TRADE RECEIVABLES (Tables)

TRADE RECEIVABLES (Tables)	12 Months Ended
	Jul. 31, 2024
Receivables [Abstract]
SCHEDULE OF TRADE RECEIVABLES	Trade receivables consisted of the following at July 31, 2024 and July 31, 2023: SCHEDULE OF TRADE RECEIVABLES As of July 31, 2024 As of July 31, 2023 Trade receivables $ 127,651 $ 12,088 Less: Allowance for credit losses (116,687 ) - Total trade receivables $ 10,964 $ 12,088

CONTRACT ASSETS (Tables)

CONTRACT ASSETS (Tables)	12 Months Ended
	Jul. 31, 2024
Contract Assets
SCHEDULE OF CONTRACT ASSETS	Contract assets as of July 31, 2024 and July 31, 2023 are summarized below: SCHEDULE OF CONTRACT ASSETS As of July 31, 2024 As of July 31, 2023 Cost incurred $ 1,321,934 $ 15,224 Attributable profit (45,312 ) 3,499 Contract assets, gross 1,276,622 18,723 Progress billings (1,007,188 ) - Total contract assets $ 269,434 $ 18,723

OTHER RECEIVABLES, PREPAYMENT_2

OTHER RECEIVABLES, PREPAYMENTS AND DEPOSITS (Tables)	12 Months Ended
	Jul. 31, 2024
Other Receivables Prepayments And Deposits
SCHEDULE OF OTHER RECEIVABLES PREPAYMENTS AND DEPOSITS	Other receivables, prepayments and deposits consisted of the following at July 31, 2024 and July 31, 2023. SCHEDULE OF OTHER RECEIVABLES PREPAYMENTS AND DEPOSITS As of As of Other receivable $ 332 $ - Deposits 12,469 12,325 Prepayments - 2,668 Total other receivables, prepayments and deposits $ 12,801 $ 14,993

TRADE PAYABLES (Tables)

TRADE PAYABLES (Tables)	12 Months Ended
	Jul. 31, 2024
Trade Payables
SCHEDULE OF TRADE PAYABLES	Trade payables consisted of the following at July 31, 2024 and July 31, 2023: SCHEDULE OF TRADE PAYABLES As of July 31, 2024 As of July 31, 2023 (Audited) Trade payables $ 81,466 $ 4,202 Total trade payables $ 81,466 $ 4,202

OTHER PAYABLES AND ACCRUED LI_2

OTHER PAYABLES AND ACCRUED LIABILITIES (Tables)	12 Months Ended
	Jul. 31, 2024
Payables and Accruals [Abstract]
SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES	Other payables and accrued liabilities consisted of the following at July 31, 2024 and July 31, 2023: SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES As of July 31, 2024 As of July 31, 2023 (Audited) Accrued audit fees $ 16,859 $ 14,000 Other payable and accrued liabilities 17,527 22,747 Total other payables and accrued liabilities $ 34,386 $ 36,747

REVENUE (Tables)

REVENUE (Tables)	12 Months Ended
	Jul. 31, 2024
Revenue from Contract with Customer [Abstract]
SCHEDULE OF REVENUE	For the years ended July 31, 2024 and July 31, 2023, the Company has revenue arise from the following: SCHEDULE OF REVENUE For the year ended For the year ended Installation service $ 1,232,326 $ 99,833 Total revenue $ 1,232,326 $ 99,833

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Jul. 31, 2024
Income Tax Disclosure [Abstract]
SCHEDULE OF LOCAL AND FOREIGN COMPONENTS OF INCOME (LOSS) BEFORE INCOME TAX	For the years ended July 31, 2024 and July 31, 2023, 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 Year ended Year ended Tax jurisdictions from: Local $ (79,591 ) (58,593 ) Foreign, representing - Labuan $ (9,803 ) (31,427 ) - Hong Kong $ (20,829 ) (142,222 ) - Malaysia (327,558 ) (156,995 ) Loss before income tax $ (437,781 ) (389,237 )
SCHEDULE OF PROVISION FOR INCOME TAX	The provision for income taxes consisted of the following: SCHEDULE OF PROVISION FOR INCOME TAX Year ended Year ended 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)	12 Months Ended
	Jul. 31, 2024
Leases [Abstract]
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 As of (Audited) (Audited) Gross lease payable $ 107,053 $ 107,053 Less: imputed interest (9,359 ) (9,359 ) Initial recognition $ 97,694 $ 97,694
SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET	As of July 31, 2024 and July 31, 2023, operating lease right of use asset as follow: SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET As of As of (Audited) (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 (105,299 ) (79,244 ) Foreign exchange translation loss (3,134 ) (1,569 ) Balance end of the year $ 59,197 $ 86,817
SCHEDULE OF OPERATING LEASE LIABILITY	As of July 31, 2024 and July 31, 2023, operating lease liability as follow: SCHEDULE OF OPERATING LEASE LIABILITY As of As of (Audited) (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 (110,167 ) (81,468 ) Add: imputed interest 5,064 245 Foreign exchange translation gain (1,505 ) 410 Balance as of July 31 61,022 86,817 Less: lease liability current portion (29,469 ) (29,211 ) Lease liability non-current portion $ 31,553 $ 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, 2025 (12 months) 29,469 July 31, 2026 (12 months) 31,553 Total $ 61,022
SCHEDULE OF OTHER INFORMATION	Other information: SCHEDULE OF OTHER INFORMATION 2024 2023 Year ended July 31, 2024 2023 (Audited) (Audited) Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow from operating lease $ 25,795 $ 61,000 Right-of-use assets obtained in exchange for operating lease liabilities - 86,817 Remaining lease term for operating lease (years) Lease 1 - - Lease 2 - - Lease 3 2.25 3 Weighted average discount rate for operating lease Lease 1 5.60 % 5.60 % Lease 2 5.56 % 5.56 % Lease 3 6.85 % 6.85 %

CONCENTRATION OF RISK (Tables)

CONCENTRATION OF RISK (Tables)	12 Months Ended
	Jul. 31, 2024
Risks and Uncertainties [Abstract]
SCHEDULE OF CONCENTRATION OF RISK	SCHEDULE OF CONCENTRATION OF RISK (a) Major customers For the year ended July 31, 2024 and 2023, 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 year ended July 31 2024 2023 2024 2023 2024 2023 Revenue Percentage of Revenue Trade Receivable Customer A $ 631,931 $ 72,235 51 % 72 % $ 628 $ 12,088 Customer B 581,406 - 47 % - % $ 7,183 $ - $ 1,213,337 $ 72,235 98 % 72 % $ 7,811 $ 12,088 (b) Major vendors For the year ended July 31, 2024 and 2023, 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 year ended July 31 2024 2023 2024 2023 2024 2023 Cost of Revenue Percentage of Cost of Revenue Trade Payable Vendor A $ 132,442 $ 14,721 11 % 17 % $ 21,741 264 Vendor B - 12,599 - % 15 % - - Vendor C 130,177 - 11 % - % - - $ 262,619 $ 27,320 22 % 32 % $ 21,741 $ 264

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Jul. 31, 2024
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 year ended July 31, 2024 United States Malaysia Hong Kong Total Revenue $ - $ 1,232,326 $ - $ 1,232,326 Cost of revenue - (1,284,930 ) - (1,284,930 ) Net loss (79,591 ) (337,361 ) (20,829 ) (437,781 ) Total assets $ - $ 876,508 $ 45,123 $ 921,631 United States Malaysia Hong Kong Total For the year ended July 31, 2023 United States Malaysia Hong Kong Total Revenue $ - $ 99,833 $ - $ 99,833 Cost of revenue - (84,322 ) - (84,322 ) Net loss (58,593 ) (188,422 ) (142,222 ) (389,237 ) Total assets $ - $ 1,183,671 $ 67,028 $ 1,250,699

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	12 Months Ended
	Jul. 31, 2024
Subsequent Events [Abstract]
SCHEDULE OF STOCK ISSUANCE AGREEMENT	SCHEDULE OF STOCK ISSUANCE AGREEMENT The Sellers who entered into the Stock Issuance Agreement with the Purchaser: Name Number of Shares Percentage of Registrant Lee Chong Chow* 108,313,100 32.56 % Terence Tulus 108,000,000 32.46 % H&D Holdings Sdn Bhd** 22,500,000 6.76 % How Kok Choong 15,000,000 4.51 % Agape ATP Corporation 15,000,000 4.51 % Ryu Junsei 7,500,000 2.25 % * Mr. Lee Chong Chow is the chief executive officer and director of the Company. ** Mr. Lee Chong Chow is a 50 The Purchaser acquired the Shares and now owns the following percentage of the outstanding common stock of the Company: Name Number of Shares Percentage of Registrant Radiance Holdings Corp 276,313,100 83.05 %

SCHEDULE OF DETAILS OF COMPANY_

SCHEDULE OF DETAILS OF COMPANY’S SUBSIDIARY (Details)	12 Months Ended
	Jul. 31, 2024
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
Proportional of ownership interest and voting power held	100%
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
Proportional of ownership interest and voting power held	100%
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
Proportional of ownership interest and voting power held	100%

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)	Jul. 31, 2024
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
Machinery [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Vehicles [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)	Jul. 31, 2024	Jul. 31, 2023
Year-end MYR: US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	4.60	4.55
Year-average MYR: US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	4.70	4.50
Year-end HK$: US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	7.81	7.79
Year-average HK$: US$1 Exchange Rate [Member]
Trading Activity, Gains and Losses, Net [Line Items]
Foreign currency exchange rate, translation	7.81	7.83

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Accumulated defecit	$ 2,587,431	$ 2,149,650
Net cash used in operating activities	653,119	418,018
Net loss	$ 437,781	$ 389,237
Income tax examination of unfavorable settlement	greater than 50%
Investment Under Equity Method [Member]
Percentage of equity method	20%

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)			1 Months Ended		2 Months Ended
	Jul. 09, 2021	Apr. 16, 2019	Jun. 18, 2019	May 10, 2019	Jul. 25, 2019	Jul. 31, 2024	Jul. 31, 2023	Apr. 01, 2019	Mar. 25, 2019	Nov. 05, 2018
Common stock, par value						$ 0.0001	$ 0.0001
Number of common shares issued	782,000
Share price	$ 1
Value of common shares issued	$ 782,000
Common stock, shares issued						332,699,500	332,699,500
Common stock, shares outstanding						332,699,500	332,699,500
Restricted Stock [Member]
Number of restricted common shares subscribed								180,000,000
Common stock, par value		$ 0.03	$ 0.20	$ 0.10	$ 0.40			$ 0.0001
Additional working capital								$ 18,000
Number of restricted common shares issued		25,100,000	2,067,500	2,000,000	2,750,000
Value of common shares issued		$ 753,000	$ 413,500	$ 200,000	$ 1,100,000
Mr. Fong Teck Kheong [Member] | Restricted Stock [Member]
Number of restricted common shares subscribed									119,900,000	100,000
Common stock, par value									$ 0.0001	$ 0.0001
Additional working capital									$ 11,990

SCHEDULE OF PROPERTY, PLANT AND

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Property, Plant and Equipment [Line Items]
Total	$ 139,361	$ 125,394
Accumulated depreciation	(118,450)	(115,625)
Effect of translation exchange	(94)	(56)
Property, plant and equipment, net	20,817	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	10,294	8,918
Machinery [Member]
Property, Plant and Equipment [Line Items]
Total	377
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Total	11,304
Tools and Gauges [Member]
Property, Plant and Equipment [Line Items]
Total	$ 3,123	$ 2,213

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 2,896	$ 1,302

SCHEDULE OF EQUITY METHOD INVES

SCHEDULE OF EQUITY METHOD INVESTMENT (Details) - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]
Investment, at cost	$ 232,040	$ 232,040
Equity method loss	(335)	(335)
Impairment loss on investment	(231,705)	(231,705)
Equity method investment

EQUITY METHOD INVESTMENT (Detai

EQUITY METHOD INVESTMENT (Details Narrative)	12 Months Ended
	Jul. 31, 2022 USD ($)
Schedule of Equity Method Investments [Line Items]
Gain (loss) on investments	$ 335
Vettons City Angels Sdn. Bhd [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 ($)	Jul. 31, 2024	Jul. 31, 2023
Receivables [Abstract]
Trade receivables	$ 127,651	$ 12,088
Less: Allowance for credit losses	(116,687)
Total trade receivables	$ 10,964	$ 12,088

SCHEDULE OF CONTRACT ASSETS (De

SCHEDULE OF CONTRACT ASSETS (Details) - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Contract Assets
Cost incurred	$ 1,321,934	$ 15,224
Attributable profit	(45,312)	3,499
Contract assets, gross	1,276,622	18,723
Progress billings	(1,007,188)
Total contract assets	$ 269,434	$ 18,723

SCHEDULE OF OTHER RECEIVABLES P

SCHEDULE OF OTHER RECEIVABLES PREPAYMENTS AND DEPOSITS (Details) - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Other Receivables Prepayments And Deposits
Other receivable	$ 332
Deposits	12,469	12,325
Prepayments		2,668
Total other receivables, prepayments and deposits	$ 12,801	$ 14,993

SCHEDULE OF TRADE PAYABLES (Det

SCHEDULE OF TRADE PAYABLES (Details) - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Trade Payables
Trade payables	$ 81,466	$ 4,202
Total trade payables	$ 81,466	$ 4,202

TRADE PAYABLES (Details Narrati

TRADE PAYABLES (Details Narrative) - Lenggong Hydro Sdn. Bhd [Member] - MYR (RM)	Apr. 25, 2024	Feb. 20, 2024
Defined Benefit Plan Disclosure [Line Items]
Loss contingency demanding amount		RM 153,588.76
Loss contingency settlement amount	RM 90,000

SCHEDULE OF OTHER PAYABLES AND

SCHEDULE OF OTHER PAYABLES AND ACCRUED LIABILITIES (Details) - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Payables and Accruals [Abstract]
Accrued audit fees	$ 16,859	$ 14,000
Other payable and accrued liabilities	17,527	22,747
Total other payables and accrued liabilities	$ 34,386	$ 36,747

SCHEDULE OF REVENUE (Details)

SCHEDULE OF REVENUE (Details) - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Disaggregation of Revenue [Line Items]
Total revenue	$ 1,232,326	$ 99,833
Installation Service [Member]
Disaggregation of Revenue [Line Items]
Total revenue	$ 1,232,326	$ 99,833

SCHEDULE OF LOCAL AND FOREIGN C

SCHEDULE OF LOCAL AND FOREIGN COMPONENTS OF INCOME (LOSS) BEFORE INCOME TAX (Details) - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Effective Income Tax Rate Reconciliation [Line Items]
Loss before income tax	$ (437,781)	$ (389,237)
Labuan [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Loss before income tax	(9,803)	(31,427)
HONG KONG
Effective Income Tax Rate Reconciliation [Line Items]
Loss before income tax	(20,829)	(142,222)
MALAYSIA
Effective Income Tax Rate Reconciliation [Line Items]
Loss before income tax	(327,558)	(156,995)
State and Local Jurisdiction [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Loss before income tax	$ (79,591)	$ (58,593)

SCHEDULE OF PROVISION FOR INCOM

SCHEDULE OF PROVISION FOR INCOME TAX (Details) - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Current:
- Local
- Foreign
Deferred:
- Local
- Foreign
Income tax expense

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Jul. 31, 2024 USD ($)
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Operating loss carryforwards	$ 955,845
Deferred tax assets, valuation allowance	$ 764,676
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 ($)	Jul. 31, 2024	Jul. 31, 2023	Jun. 01, 2022	Jul. 01, 2021
Leases [Abstract]
Gross lease payable	$ 107,053	$ 107,053
Less: imputed interest	(9,359)	(9,359)
Initial recognition	$ 97,694	$ 97,694	$ 9,343	$ 40,445

SCHEDULE OF OPERATING LEASE RIG

SCHEDULE OF OPERATING LEASE RIGHT OF USE ASSET (Details) - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Leases [Abstract]
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	(105,299)	(79,244)
Foreign exchange translation loss	(3,134)	(1,569)
Balance end of the year	$ 59,197	$ 86,817

SCHEDULE OF OPERATING LEASE LIA

SCHEDULE OF OPERATING LEASE LIABILITY (Details) - USD ($)	Jul. 31, 2024	Jul. 31, 2023
Leases [Abstract]
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	(110,167)	(81,468)
Add: imputed interest	5,064	245
Foreign exchange translation gain	(1,505)	410
Balance as of July 31	61,022	86,817
Less: lease liability current portion	(29,469)	(29,211)
Lease liability non-current portion	$ 31,553	$ 57,606

SCHEDULE OF MATURITIES OF OPERA

SCHEDULE OF MATURITIES OF OPERATING LEASE OBLIGATION (Details)	Jul. 31, 2024 USD ($)
Leases [Abstract]
July 31, 2025 (12 months)	$ 29,469
July 31, 2026 (12 months)	31,553
Total	$ 61,022

SCHEDULE OF OTHER INFORMATION (

SCHEDULE OF OTHER INFORMATION (Details) - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023	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	$ 25,795	$ 61,000
Right-of-use assets obtained in exchange for operating lease liabilities		$ 86,817
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)
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)
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 3 months	3 years
Weighted average discount rate for operating lease	6.85%	6.85%

LEASE RIGHT-OF-USE ASSET AND _3

LEASE RIGHT-OF-USE ASSET AND LEASE LIABILITIES (Details Narrative) - USD ($)		12 Months Ended
	Jun. 03, 2023	Jul. 31, 2024	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%
Operating lease, term of contract	2 years
Operating lease, option to extend	option to renew after the end
Lease liabilities		61,022	86,817
Operating lease right of use asset		26,099	27,014
Lease expenses		$ 4,830	$ 625
Phoenix Plus International Limited [Member]
Lease liabilities	$ 25,967
Phoenix Green Energy Sdn Bhd [Member]
Lease liabilities	$ 60,850

SCHEDULE OF CONCENTRATION OF RI

SCHEDULE OF CONCENTRATION OF RISK (Details) - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Concentration Risk [Line Items]
Revenue	$ 1,232,326	$ 99,833
Trade receivable	10,964	12,088
Cost of revenue	1,284,930	84,322
Revenue Benchmark [Member] | Customer A [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Revenue	$ 631,931	$ 72,235
Percentage of revenue	51%	72%
Trade receivable	$ 628	$ 12,088
Revenue Benchmark [Member] | Customer B [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Revenue	$ 581,406
Percentage of revenue	47%
Trade receivable	$ 7,183
Revenue Benchmark [Member] | Customer [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Revenue	$ 1,213,337	$ 72,235
Percentage of revenue	98%	72%
Trade receivable	$ 7,811	$ 12,088
Cost of Goods and Service Benchmark [Member] | Supplier Concentration Risk [Member] | Vendor A [Member]
Concentration Risk [Line Items]
Percentage of revenue	11%	17%
Cost of revenue	$ 132,442	$ 14,721
Trade payable	$ 21,741	$ 264
Cost of Goods and Service Benchmark [Member] | Supplier Concentration Risk [Member] | Vendor B [Member]
Concentration Risk [Line Items]
Percentage of revenue		15%
Cost of revenue		$ 12,599
Trade payable
Cost of Goods and Service Benchmark [Member] | Supplier Concentration Risk [Member] | Vendor C [Member]
Concentration Risk [Line Items]
Percentage of revenue	11%
Cost of revenue	$ 130,177
Trade payable
Cost of Goods and Service Benchmark [Member] | Supplier Concentration Risk [Member] | Vendor [Member]
Concentration Risk [Line Items]
Percentage of revenue	22%	32%
Cost of revenue	$ 262,619	$ 27,320
Trade payable	$ 21,741	$ 264

SCHEDULE OF INTER-SEGMENT SALES

SCHEDULE OF INTER-SEGMENT SALES (Details) - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 1,232,326	$ 99,833
Cost of revenue	(1,284,930)	(84,322)
Net loss	(437,781)	(389,237)
Total assets	921,631	1,250,699
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue
Cost of revenue
Net loss	(79,591)	(58,593)
Total assets
MALAYSIA
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	1,232,326	99,833
Cost of revenue	(1,284,930)	(84,322)
Net loss	(337,361)	(188,422)
Total assets	876,508	1,183,671
HONG KONG
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue
Cost of revenue
Net loss	(20,829)	(142,222)
Total assets	$ 45,123	$ 67,028

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 2,587,431	$ 2,149,650
Net cash used in operating activities	653,119	418,018
Net loss	$ 437,781	$ 389,237

SCHEDULE OF STOCK ISSUANCE AGRE

SCHEDULE OF STOCK ISSUANCE AGREEMENT (Details) - shares		Aug. 21, 2024	Jul. 09, 2021
Subsequent Event [Line Items]
Number of shares			782,000
Stock Issuance Agreement [Member] | Common Stock [Member] | Lee Chong Chow [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Number of shares	[1]	108,313,100
Percentage of registrant	[1]	32.56%
Stock Issuance Agreement [Member] | Common Stock [Member] | Terence Tulus [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Number of shares		108,000,000
Percentage of registrant		32.46%
Stock Issuance Agreement [Member] | Common Stock [Member] | H&D Holdings Sdn Bhd [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Number of shares	[2]	22,500,000
Percentage of registrant	[2]	6.76%
Stock Issuance Agreement [Member] | Common Stock [Member] | How Kok Choong [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Number of shares		15,000,000
Percentage of registrant		4.51%
Stock Issuance Agreement [Member] | Common Stock [Member] | Agape ATP Corporation [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Number of shares		15,000,000
Percentage of registrant		4.51%
Stock Issuance Agreement [Member] | Common Stock [Member] | Ryu Junsei [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Number of shares		7,500,000
Percentage of registrant		2.25%
Stock Issuance Agreement [Member] | Common Stock [Member] | Radiance Holdings Corp [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Number of shares		276,313,100
Percentage of registrant		83.05%
[1]Mr. Lee Chong Chow is the chief executive officer and director of the Company.[2]Mr. Lee Chong Chow is a 50

SCHEDULE OF STOCK ISSUANCE AG_2

SCHEDULE OF STOCK ISSUANCE AGREEMENT (Details) (Parenthetical)	Aug. 21, 2024
Stock Issuance Agreement [Member] | Common Stock [Member] | Lee Chong Chow [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Ownership percentage	50%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Aug. 21, 2024	Jul. 09, 2021	Jul. 31, 2024	Jul. 31, 2023
Subsequent Event [Line Items]
Number of shares issued		782,000
Common stock, par value			$ 0.0001	$ 0.0001
Number of shares issued, consideration value		$ 782,000
Stock Issuance Agreement [Member] | Common Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Number of shares issued and outstanding percentage	83.05%
Stock Issuance Agreement [Member] | Common Stock [Member] | Purchaser [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Number of shares issued	276,313,100
Common stock, par value	$ 0.0001
Stock Issuance Agreement [Member] | Common Stock [Member] | Sellers [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Number of shares issued	276,313,100
Common stock, par value	$ 0.0001
Number of shares issued, consideration value	$ 27,631.31