WB Burgers Asia (WBBA) 10-K 29 Dec 23 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Jul. 31, 2023	Dec. 29, 2023	Jan. 31, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Period End Date	Jul. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--07-31
Entity File Number	000-56233
Entity Registrant Name	WB Burgers Asia, INC.
Entity Central Index Key	0001787412
Entity Tax Identification Number	00-0000000
Entity Incorporation, State or Country Code	NV
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No
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			$ 13,111,025
Common Stock, Shares, Outstanding		2,072,642,444
Auditor Firm ID	2738
Auditor Name	M&K CPAS, PLLC
Auditor Location	Houston, Texas

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Current Assets
Cash and cash equivalents	$ 161,213	$ 126,669
Accounts receivable	62,063	11,337
Inventories	4,950	4,568
Prepaid expenses	28,928	51,526
Total Current Assets	257,154	194,100
Equipment, software and leasehold improvement, net depreciation	602,543	805,882
Right of use asset	146,373	442,025
Deposits	253,153	265,115
Franchise rights		2,053,493
TOTAL ASSETS	1,259,223	3,760,615
Current Liabilities
Accounts payable	252,917	819
Income tax payable	1,348	520
Lease liability, short term	156,362	330,066
Accrued expenses and other payables	2,429	5,040
Total Current Liabilities	413,056	336,445
Lease liability, long term		148,822
TOTAL LIABILITIES	413,056	485,267
Preferred stock ($0.0001 par value, 200,000,000 shares authorized; 1,000,000 issued and outstanding as of July 31, 2023 and July 31, 2022)	100	100
Common stock ($0.0001 par value, 1,500,000,000 shares authorized, 1,070,718,679 and 1,014,022,586 shares issued and outstanding as of July 31, 2023 and July 31, 2022, respectively)	107,072	101,402
Subscription payable	10,000	130,392
Additional paid-in capital	7,024,709	5,272,374
Accumulated deficit	(5,687,400)	(1,765,735)
Accumulated other comprehensive income	(608,314)	(463,185)
Total Stockholders’ Equity	846,167	3,275,348
TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY (DEFICIT)	$ 1,259,223	$ 3,760,615

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical)	Jul. 31, 2023 $ / shares shares
Statement of Financial Position [Abstract]
Preferred Stock, Par or Stated Value Per Share | $ / shares	$ 0.0001
Preferred Stock, Shares Authorized	200,000,000
Preferred Stock, Shares Issued	1,000,000
Common Stock, Par or Stated Value Per Share | $ / shares	$ 0.0001
Common Stock, Shares Authorized	1,500,000,000
Common Stock, Shares, Issued	1,070,718,679

Consolidated Statement of Opera

Consolidated Statement of Operations - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Income Statement [Abstract]
Revenues	$ 581,798	$ 180,821
Cost of revenue	1,341,572	716,083
Gross profit (loss)	(759,774)	(535,262)
Operating expenses
General and administrative expenses	3,311,706	733,744
Total operating expenses	3,311,706	733,744
Net operating loss	(4,071,480)	(1,269,006)
Gain on foreign currency exchange	3,088	60,796
Interest income (expense)	3	(24,471)
Other income (expense)	148,105	(334,317)
Total other income (loss)	151,196	(297,992)
Income (loss) before income taxes provision	(3,920,284)	(1,566,998)
Provision for income taxes	1,381	584
Net loss	(3,921,665)	(1,567,582)
Currency translation adjustment	(145,129)	(462,412)
Comprehensive Income (Loss)	$ (4,066,794)	$ (2,029,994)
Basic and Diluted net loss per common share	$ 0	$ 0
Weighted average number of common shares outstanding - Basic and Diluted	1,061,737,701	951,239,800

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Equity (Deficit) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Notes Payable, Other Payables [Member]	Receivables from Stockholder [Member]	Additional Paid-in Capital [Member]	Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]	Total
Common Stock, shares issued and outstanding								509,090,909
Preferred Stock issued and outstanding								1,000,000
Balance, value	$ 50,909	$ 100		$ (1,818,192)	$ 1,955,557	$ (773)	$ (198,153)	$ (10,552)
Beginning balance, value at Jul. 31, 2021	50,909	100		(1,818,192)	1,955,557	(773)	(198,153)	(10,552)
Common shares sold for cash	493				985,842			986,335
Common shares issued for controlling interest of subsidiary	50,000				(50,000)
Common shares sold by subsidiary					8,673			8,673
Cash received for shares to be issued			130,392					130,392
Cash received by subsidiary for shares sold				1,818,192				1,818,192
Expenses paid on behalf of the Company and contributed to capital					55,030			55,030
Forgiveness of related party debt, net repayment					2,317,272			2,317,272
Net loss							(1,567,582)	(1,567,582)
Foreign currency translation						(462,412)		$ (462,412)
Common Stock, shares issued and outstanding								1,014,022,586
Preferred Stock issued and outstanding								1,000,000
Balance, value	101,402	100	130,392		5,272,374	(463,185)	(1,765,735)	$ 3,275,348
Beginning balance, value at Jul. 31, 2022	101,402	100	130,392		5,272,374	(463,185)	(1,765,735)	3,275,348
Common shares sold for cash	5,670		(130,292)		1,752,335			1,627,613
Cash received for shares to be issued			10					10,000
Expenses paid on behalf of the Company and contributed to capital
Net loss							(3,921,665)	(3,921,665)
Foreign currency translation						(145,129)		$ (145,129)
Common Stock, shares issued and outstanding								1,070,718,679
Preferred Stock issued and outstanding								1,000,000
Balance, value	$ 107,072	$ 100	$ 10,000		$ 7,024,709	$ (608,314)	$ (5,687,400)	$ 846,167

Statement of Cash Flows

Statement of Cash Flows - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (3,921,665)	$ (1,567,582)
Adjustment to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation	183,137	73,669
Amortization	106,581	122,659
Loss on impairment	1,899,666
Capital contribution		8,673
Expenses paid on behalf of the Company and contributed to capital		55,030
Changes in current assets and liabilities:
Accounts receivable	(52,424)	(12,758)
Inventories	(601)	(5,141)
Other assets	282,093	(142,050)
Accounts payable	259,729	7,362
Prepaid expenses	20,743	(57,983)
Accrued expenses and other payables	(307,887)	(124,055)
Net cash used in operating activities	(1,530,628)	(1,642,176)
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid for fixed assets	(12,290)	(980,539)
Net cash used in investing activities	(12,290)	(980,539)
CASH FLOWS FROM FINANCING ACTIVITIES
Cash received from the sale of stock	1,637,774	2,934,919
Borrowings on debt		2,663,833
Principal payments on debt		(2,910,093)
Net cash provided by financing activities	1,637,774	2,688,659
Net effect of exchange rate changes on cash	(60,312)	30,704
Net increase in cash and cash equivalents	34,544	96,648
Beginning cash and cash equivalents balance	126,669	30,021
Ending cash and cash equivalents balance	161,213	126,669
Non-cash transactions
Forgiveness of loan from related party		2,317,272
Shares issued for controlling interest of subsidiary		50,000
Established operating lease asset and liability		653,704
Interest		24,477
Income taxes	$ 60

Note 1 - Description of Busines

Note 1 - Description of Business	12 Months Ended
	Jul. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Note 1 - Description of Business	Note 1 - Description of Business We, WB Burgers Asia, Inc., formerly known as, “Business Solutions Plus, Inc.” were originally incorporated in the state of Nevada on August 30, 2019. On September 14, 2021, we acquired 100% of the equity interest of WB Burgers Japan Co., Ltd., a Japan Company. Following the acquisition, we ceased to be a shell company and adopted the same business plan as WB Burgers Japan Co., Ltd. WB Burgers Japan Co. (“WBBJ”), which we operate through and share the same business plan of, holds the rights The Master Franchise Agreement provides WBBJ the right to establish and operate Wayback Burgers restaurants in the country of Japan, and also license affiliated and unaffiliated third parties (“Franchisees”) to establish and operate Wayback Burgers restaurants in the Country of Japan. The Master Franchise Agreement, amongst other things, also provides WBBJ the right of first refusal On February 9, 2022, we incorporated Store Foods Co., Ltd. (“Store Foods”), a Japan Company. Store Foods is now a wholly owned subsidiary of the Company. Currently Koichi Ishizuka is the sole officer and director. As of July 31, 2023, operations for Store Foods had not yet commenced. While our plans for Store Foods are not definitive and may change, the intended business purpose of the Company is as follows: 1. Food sales; 2. Food wholesale and retail; 3. Chain organizations consisting of food retailers as members; 4. Restaurants; 5. Manufacturing and sales of boxed lunches for catering; 6. Alcohol sales; 7. Health supplement and health drink sales; 8. Manufacturing and sales of functional foods; 9. Lease of goods related to restaurant management; 10. System development; 11. Delivery; 12. Application development and sales; 13. Advertising; 14. Management consulting; 15. All businesses incidental to any of the above. The Company’s main office is located at 3F K’s Minamiaoyama 6-6-20 Minamiaoyama, Minato-ku, Tokyo 107-0062, Japan. The Company has elected July 31st as its year end.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Jul. 31, 2023
Accounting Policies [Abstract]
Note 2 - Summary of Significant Accounting Policies	Note 2 - Summary of Significant Accounting Policies Basis of Presentation This summary of significant accounting policies is presented to assist in understanding the Company's financial statements. These accounting policies conform to accounting principles, generally accepted in the United States of America, and have been consistently applied in the preparation of the financial statements. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Cash and cash equivalents at July 31, 2023 and July 31, 2022 were $ 161,213 126,669 Revenue Recognition The Company adopted ASC 606, Revenue from Contracts with Customers (Topic 606) (“ASC 606”), in the second quarter of fiscal year 2020, as this was the first quarter that the Company generated revenues. Under ASC 606, the Company recognizes revenue when a customer obtains control of promised goods, in an amount that reflects the consideration that the Company expects to receive in exchange for the goods. To determine revenue recognition for arrangements within the scope of ASC 606, the Company performs the following five steps: (1) identify the contracts with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when or as the entity satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods it transfers to the customer. Under ASC 606, disaggregated revenue from contracts with customers depicts the nature, amount, timing, and uncertainty of revenue and cash flows affected by economic factors. Foreign currency translation The Company maintains its books and records in its local currency, Japanese YEN (“JPY”), which is a functional currency as being the primary currency of the economic environment in which its operation is conducted. 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 the United States Dollars (“US$”) and the accompanying consolidated financial statements have been expressed in US$. In accordance with ASC Topic 830-30, “Translation of Financial Statement”, assets and liabilities of the Company whose functional currency is not US$ are translated into US$, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements are recorded as a separate component of accumulated other comprehensive income within the statements of shareholders’ equity. Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates: July 31, 2023 2022 Current JPY:US$1 exchange rate 140.97 134.61 Average JPY:US$1 exchange rate 137.78 119.62 Comprehensive income or loss ASC Topic 220, “Comprehensive Income”, establishes standards for reporting and display of comprehensive income or loss, its components and accumulated balances. Comprehensive income or loss as defined includes all changes in equity during a period from non-owner sources. Accumulated comprehensive income, as presented in the accompanying consolidated statements of shareholders’ equity consists of changes in unrealized gains and losses on foreign currency translation. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recognized and carried at the original invoice amount less allowance for any uncollectible amounts. An estimate for doubtful accounts is made when collection of the full amount is no longer probable. Bad debts are written off as incurred. Inventory Inventories, consisting of products available for sale, are primarily accounted for using the first-in, first-out (“FIFO”) method, and are valued at the lower of cost or market value. This valuation requires the Company to make judgments, based on currently available information, about the likely method of disposition, such as through sales to individual customers, returns to product vendors, or liquidations, and expected recoverable values of each disposition category. Fixed assets and depreciation Property, plant and equipment are stated at cost less depreciation and impairment loss. The initial cost of the assets comprises its purchase price and any directly attributable costs of bringing the asset to its working condition and location for its intended use. Depreciation is calculated using the straight-line method over the shorter of the estimated useful life of the respective assets. ROU lease assets and liabilities The Company capitalizes all leased assets pursuant to ASU 2016-02, “Leases (Topic 842),” which requires lessees to recognize right-of-use assets and lease liability, initially measured at present value of the lease payments, on its balance sheet for leases with terms longer than 12 months and classified as either financing or operating leases. The Company excludes short-term leases having initial terms of 12 months or less from Topic 842 as an accounting policy election and recognizes rent expense on a straight-line basis over the lease term. The Company adopted the standard in the third quarter of fiscal year 2022. Franchise Rights and amortization Franchise rights are stated at cost less amortization. Initial cost of the asset comprises the deposit and fees paid to the franchisor. Amortization is calculated using the straight-line method over the life of the recognized asset, which is the duration of the contract held between the Company and the franchisor. During the year ended July 31, 2023 the Company recorded an impairment loss of $1,899,666 which reduced the value of the franchise rights asset by that amount. This impairment loss expense was deemed necessary by the Company due to insufficient revenues to offset the cost of the franchise rights and the lack of a formal franchise agreement to generate sufficient income. As of July 31, 2023, the franchise rights asset was fully amortized. Income Taxes The Company accounts for income taxes under ASC 740, “Income Taxes.” Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized at July 31, 2023 and July 31, 2022 except for accruals of $1,348 and $520, respectively, for Japanese income taxes payable by our wholly owned subsidiary, WB Burgers Japan Co., Ltd. Basic Earnings (Loss) Per Share The Company computes basic and diluted earnings (loss) per share in accordance with ASC Topic 260, Earnings per Share. Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting period. Diluted earnings (loss) per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. The Company does not have any potentially dilutive instruments as of July 31, 2023 and, thus, anti-dilution issues are not applicable. - F7 - Table of Contents Fair Value of Financial Instruments The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. ASC 820, Fair Value Measurements and Disclosures - Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. - Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. - Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of July 31, 2023 and July 31, 2022. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accrued expenses. Related Parties The Company follows ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions. Share-Based Compensation ASC 718, “ Compensation – Stock Compensation The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, “ Equity – Based Payments to Non-Employees.” The Company had no stock-based compensation plans as of July 31, 2023. The Company’s stock-based compensation for the periods ended July 31, 2023 and July 31, 2022 were $0 for both periods. Recently Issued Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Note 3 - Going Concern

Note 3 - Going Concern	12 Months Ended
	Jul. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Note 3 - Going Concern	Note 3 - Going Concern The Company’s financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company demonstrates adverse conditions that raise substantial doubt about the Company's ability to continue as a going concern for one year following the issuance of these financial statements. These adverse conditions are negative financial trends, specifically operating loss, working capital deficiency, and other adverse key financial ratios. The Company has not established any source of revenue to cover its operating costs. Management plans to fund operating expenses with related party contributions to capital and the sale of shares of stock. There is no assurance that management's plan will be successful. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern.

Note 4 - Income Taxes

Note 4 - Income Taxes	12 Months Ended
	Jul. 31, 2023
Income Tax Disclosure [Abstract]
Note 4 - Income Taxes	Note 4 - Income Taxes Income taxes are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to differences between the recorded book basis and the tax basis of assets and liabilities for financial and income tax reporting. Deferred tax assets and liabilities represent the future tax return consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled. Deferred taxes are also recognized for operating losses that are available to offset future taxable income and tax credits that are available to offset future federal income taxes. The Company believes that its income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material adverse effect on the Company’s financial condition, results of operations, or cash flow. Therefore, no reserves for uncertain income tax positions have been recorded pursuant to ASC 740. The Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable income in future periods. The tax benefit for the period presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses, the realization of which could not be considered more likely than not. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not. As of July 31, 2023, the Company has incurred a net loss of approximately $ 5,634,393 which resulted in a net operating loss for income tax purposes. The loss results in a deferred tax asset of approximately $ 1,183,223 at the effective statutory rate of 21%. The deferred tax asset has been offset by an equal valuation allowance. Given our inception on August 30, 2019, and our fiscal year end of July 31, 2022, we have completed four taxable fiscal years as of July 31, 2023. - F8 - Table of Contents

Note 5 - Commitments and Contin

Note 5 - Commitments and Contingencies	12 Months Ended
	Jul. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Note 5 - Commitments and Contingencies	Note 5 - Commitments and Contingencies The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no commitments or contingencies as of July 31, 2023 and July 31, 2022.

Note 6 - Fixed Assets

Note 6 - Fixed Assets	12 Months Ended
	Jul. 31, 2023
Temporary Equity Disclosure [Abstract]
Note 6 - Fixed Assets	Note 6 - Fixed Assets Fixed assets are stated at cost and depreciated using the straight-line method over their estimated useful lives. When retired or otherwise disposed, the carrying value and accumulated depreciation of the fixed asset is removed from its respective accounts and the net difference less any amount realized from disposition is reflected in earnings. Expenditures for maintenance and repairs which do not extend the useful lives of the related assets are expensed as incurred. As of July 31, 2023 and July 31, 2022 fixed assets were made up of the following: Estimated Useful Life July 31, July 31, (approx.. years) 2023 2022 Furniture fixtures and equipment 5 $ 46,224 $ 48,408 Furniture fixtures and equipment 6 15,448 16,178 Furniture fixtures and equipment 8 170,740 178,807 Software 5 10,652 - Leasehold improvement Remaining Lease Term 607,457 636,158 879,551 Accumulated depreciation (247,978 ) (73,669) Net book value $ 602,543 $ 805,882 Total depreciation expense for the periods ended July 31, 2023 and 2022, was $ 247,978 and $ 73,669 , respectively, all of which was recorded in our general and administrative expenses on our statement of operations.

Note 7 - Right of Use Asset

Note 7 - Right of Use Asset	12 Months Ended
	Jul. 31, 2023
Note 7 - Right Of Use Asset
Note 7 - Right of Use Asset	Note 7 - Right of Use Asset The Company capitalizes all leased assets pursuant to ASU 2016-02, “Leases (Topic 842),” which requires lessees to recognize right-of-use assets and lease liability, initially measured at present value of the lease payments, on its balance sheet for leases with terms longer than 12 months and classified as either financing or operating leases. The Company excludes short-term leases having initial terms of 12 months or less from Topic 842 as an accounting policy election and recognizes rent expense on a straight-line basis over the lease term. The Company adopted the standard in the third quarter of fiscal year 2022. Our adoption of ASU 2016-02, Leases (Topic 842), and subsequent ASUs related to Topic 842, requires us to recognize substantially all leases on the balance sheet as an ROU asset and a corresponding lease liability. The new guidance also requires additional disclosures as detailed below. We determine if a contract is a lease at the inception of the arrangement. We review all options to extend, terminate, or purchase the ROU assets, and when reasonably certain to exercise, we include the option in the determination of the lease term and lease liability. Lease ROU assets and liabilities are recognized at commencement date of the lease, based on the present value of lease payments over the lease term. The lease ROU asset also includes any lease payments made and excludes any lease incentives. When readily determinable, we use the implicit rate in determining the present value of lease payments. When leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the lease commencement date, including the lease term. The tables below present financial information associated with our leases . As noted above, we adopted Topic 842 using a transition method that does not require application to periods prior to adoption. The initial recognition of the ROU operating lease was $ 653,704 for both the ROU asset and ROU liability. As of July 31, 2023, the ROU lease liability was $ 156,362 . Balance Sheet Classification July 31, 2023 July 31, 2022 Right-of-use assets Lease asset long $ 146,373 $ 442,025 Current lease liabilities Short-term lease liability 156,362 330,066 Non-current lease liabilities Lease liability long term 　 - 　 148,822 Maturities of lease liabilities as of July 31, 2023 are as follows: 2023 156,362 2024 - 2025 and beyond - Total 156,362 Add(Less): Imputed interest - Present value of lease liabilities 156,362

Note 8 - Deposits

Note 8 - Deposits	12 Months Ended
	Jul. 31, 2023
Note 8 - Deposits	Note 8 - Deposits During the period ended July 31, 2022, the Company paid two security deposits for the leased office and restaurant space totaling approximately $ 253,153 at the July 31, 2023 exchange rate.

Note 9 - Franchise Rights

Note 9 - Franchise Rights	12 Months Ended
	Jul. 31, 2023
Note 9 - Franchise Rights
Note 9 - Franchise Rights	Note 9 - Franchise Rights On June 9, 2021, our wholly owned subsidiary, WB Burgers Japan Co., Ltd (WBBJ), entered into a Master Franchise Agreement with Wayback Burgers. Compensation of approximately $ 2,275,204 was paid by WBBJ to Jake Franchise for these franchise rights. These funds were borrowed from related party White Knight. In addition, White Knight paid approximately $ 395,673 directly to Jake Franchise which was also considered a loan to the company. These payments were originally combined as a loan to the Company and $ 2,317,272 of this loan has since been forgiven and is posted as additional paid-in capital. The Franchise rights are being amortized over a 20 year period. The amortization expense was approximately $ 122,659 for the period ended July 31, 2022. As of July 31, 2023, the franchise asset was fully amortized with approximately $ 1,899,666 recorded as loss on impairment of the asset. - F9 - Table of Contents

Note 10 - Accrued Expenses and

Note 10 - Accrued Expenses and Other Payables	12 Months Ended
	Jul. 31, 2023
Payables and Accruals [Abstract]
Note 10 - Accrued Expenses and Other Payables	Note 10 - Accrued Expenses and Other Payables Accrued expenses and other payables totaled $ 2,429 and $ 5,040 at July 31, 2023 and July 31, 2022, respectively, and consisted primarily of withholding taxes.

Note 11 - Shareholder Equity

Note 11 - Shareholder Equity	12 Months Ended
	Jul. 31, 2023
Equity [Abstract]
Note 11 - Shareholder Equity	Note 11 - Shareholder Equity Preferred Stock The authorized preferred stock of the Company consists of 200,000,000 shares with a par value of $0.0001. There were 1,000,000 Series A preferred shares issued and outstanding as of July 31, 2023 and July 31, 2022. Our Certificate of Incorporation authorizes the issuance of up to 200,000,000 shares of Preferred Stock with designations, rights and preferences to be determined from time to time by our Board of Directors. Accordingly, our Board of Directors is empowered, without stockholder approval, to issue Preferred Stock with dividend, liquidation, conversion, voting, or other rights which could adversely affect the voting power or other rights of the holders of the Common Stock. In the event of issuance, the Preferred Stock could be utilized, under certain circumstances, as a method of discouraging, delaying or preventing a change in control of the Company. Although we have no present intention to issue any shares of our authorized Preferred Stock, there can be no assurance that we will not do so in the future. Of the 200,000,000 shares of preferred stock, 1,000,000 shares are designated as Series A Preferred Stock, $0.0001 par value each. Series A Preferred stock pay no dividends, have no right to convert into common stock or any other class of securities of the Corporation, and each share of Series A Preferred Stock shall have voting rights equal to one thousand (1,000) votes of Common Stock. With respect to all matters upon which stockholders are entitled to vote or to which stockholders are entitled to give consent, the holders of the outstanding shares of Series A Preferred Stock shall vote together with the holders of Common Stock without regard to class, except as to those matters on which separate class voting is required by applicable law or the Corporation's Certificate of Incorporation or by-laws. Common Stock As of July 31, 2023, and July 31, 2022, the authorized common stock of the Company consists of 1,500,000,000 shares with a par value of $0.0001. There were 1,070,718,679 and 1,014,022,586 shares of common stock issued and outstanding as of July 31, 2023 and July 31, 2022, respectively. On August 8, 2022, we sold 1,586,538 shares of restricted Common Stock to Takahiro Fujiwara, a Japanese Citizen, at a price of $0.032 per share of Common Stock. The total subscription amount paid by Takahiro Fujiwara was approximately $50,769. Takahiro Fujiwara is not a related party to the Company. On August 8, 2022, we sold 2,403,846 shares of restricted Common Stock to Shokafulin LLP, a Japanese Company, at a price of $0.032 per share of Common Stock. The total subscription amount paid by Shokafulin LLP was approximately $79,623. Shokafulin LLP is not a related party to the Company. On August 12, 2022, we sold 32,065,458 shares of restricted Common Stock to Asset Acceleration Axis, LLC, a Japanese Company, at a price of $0.034 per share of Common Stock. The total subscription amount paid by Asset Acceleration Axis, LLC was approximately $1,090,226 . Asset Acceleration Axis, LLC is not a related party to the Company. On September 13, 2022, we sold 7,262,324 shares of restricted Common Stock to Asset Acceleration Axis, LLC, a Japanese Company, at a price of $0.032 per share of Common Stock. The total subscription amount paid by Asset Acceleration Axis, LLC was approximately $232,395. Asset Acceleration Axis, LLC is not a related party to the Company. On February 6, 2023, we sold 10,033,445 shares of restricted Common Stock to Kazuya Iwasaki, a Japanese Citizen, at a price of $0.023 per share of Common Stock. The total subscription amount paid by Kazuya Iwasaki was approximately $230,769. Kazuya Iwasaki is not a related party to the Company. On February 6, 2023, we sold 3,344,482 shares of restricted Common Stock to Shokafulin LLP, a Japanese Company, at a price of $0.023 per share of Common Stock. The total subscription amount paid by Shokafulin LLP was approximately $76,923. Shokafulin LLP is not a related party to the Company. Additional Paid-In Capital During the period ended July 31, 2022, White Knight forgave a loan to the Company of approximately $ 2,317,272 , which is recorded as additional paid-in capital. The Company’s sole officer and director, Koichi Ishizuka, paid expenses on behalf of the Company totaling $ 55,030 during the period ended July 31, 2022. These payments are considered contributions to the company with no expectation of repayment and are posted as additional paid-in capital. During the year ended July 31, 2022, the Company recognized donated capital from its wholly owned subsidiary, Store Foods, as additional paid-in capital in the amount of $ 8,673 . Shares payable During the period ended July 31, 2023, the Company received funds totaling approximately $ 10,000 to be used to finalize the sale of common shares which took place August 9, 2023 (see Note 13). On or about December 30, 2022, the Company received funds totaling approximately $ 307,692 from two perspective shareholders to be used to finalize the sale of common shares, which took place February 6, 2023. No shares were issued until February 6, 2023 (see common stock On or about July 29, 2022, the Company received funds totaling approximately $ 130,392 from two perspective shareholders to be used to finalize the sale of common shares, which took place August 8, 2022. No shares were issued until August 8, 2022. The $130,392 was reclassed as cash received by subsidiary for the sale of common shares during the period ended October 31, 2022.

Note 12 - General and Administr

Note 12 - General and Administrative Expense	12 Months Ended
	Jul. 31, 2023
Note 12 - General And Administrative Expense
Note 12 - General and Administrative Expense	Note 12 - General and Administrative Expense Total general and administrative expense for the year ended July 31, 2023 includes a loss on impairment totaling $ 1,899,666 . This impairment loss is related to the Company’s adjustment to the value of the franchise rights asset.

Note 13 - Related-Party Transac

Note 13 - Related-Party Transactions	12 Months Ended
	Jul. 31, 2023
Related Party Transactions [Abstract]
Note 13 - Related-Party Transactions	Note 13 - Related-Party Transactions Compensation Expense During the period ending July 31, 2023, the Company paid White Knight Co., Ltd. $ 917,895 for compensation expenses. Partnership and Licensing agreement During the period ended July 31, 2023, we operated a ghost kitchen, called Next Restaurant, in partnership with Next Meats Holdings, Inc. (Next Meats). Our CEO, Koichi Ishizuka, is the majority shareholder and CEO of Next Meats. The Company has a licensing agreement with Next Meats related to the Next Restaurant operations whereby the Company pays a 1% royalty fee to Next Meats based on revenue earned from selling Next Meats products. As of July 31, 2023, the royalty liability owed to Next Meats was approximately $ 37 Additional Paid-In Capital During the period ended July 31, 2022, White Knight forgave a loan to the Company of approximately $ 2,317,272 , which is recorded as additional paid-in capital. The Company’s sole officer and director, Koichi Ishizuka, paid expenses on behalf of the Company totaling $ 55,030 during the period ended July 31, 2022. These payments are considered contributions to the company with no expectation of repayment and are posted as additional paid-in capital.

Note 14 - Subsequent Events

Note 14 - Subsequent Events	12 Months Ended
	Jul. 31, 2023
Subsequent Events [Abstract]
Note 14 - Subsequent Events	Note 14 - Subsequent Events On August 9, 2023, the Company sold 434,783 shares of restricted Common Stock to Takahiro Fujiwara, a Japanese Citizen, at a price of $0.023 per share of Common Stock. The total subscription amount paid by Takahiro Fujiwara was approximately $10,000. Takahiro Fujiwara is not a related party to the Company. The Company intends to use the proceeds from the aforementioned sale of shares for working capital. On August 17, 2023, our majority shareholder, White Knight Co., Ltd., and Koichi Ishizuka, our sole Officer and Director, executed a resolution to ratify, affirm, and approve to file an Amended and Restated Certificate of Incorporation. The Amended and Restated Certificate of Incorporation was filed with the Nevada Secretary of State on August 17, 2023, effective immediately. The Amended and Restated Certificate of Incorporation resulted in an increase to the authorized shares of our Common Stock from One Billion Five Hundred Million (1,500,000,000) to Five Billion (5,000,000,000). It also revised the rights of Series A Preferred Stock, now allowing each one (1) share of Series A Preferred Stock to be converted into one thousand (1,000) shares of Common Stock at the discretion of the holder(s) of Series A Preferred Stock. On August 18, 2023, our majority shareholder, White Knight Co., Ltd., a Japanese Company, owned and controlled by our sole Officer and Director, Koichi Ishizuka, elected to convert its 1,000,000 shares of Series A Preferred Stock of WB Burgers Asia, Inc. into shares of Common Stock. This conversion has been approved by the Company, and the conversion became effective on August 18, 2023. Every 1 share of Series A Preferred Stock was converted into 1,000 shares of Common Stock, for a total of 1,000,000,000 shares of Common Stock. On or about September 12, 2023, we sold 1,488,982 shares of restricted common stock to Shokafulin LLP, a Japanese Company, which is controlled by Takuya Watanabe, a Japanese citizen, at a price of approximately $0.023 per share of common stock. The total subscription amount paid by Shokafulin LLP was approximately $34,247. Shokafulin LLP and Mr. Watanabe are not related parties to the Company. The proceeds from the above sale of shares went to the Company to be used for working capital. Following the above conversion, and as of December 29, 2023, there were 2,072,642,444 shares of Common Stock and 0 shares of Preferred Stock issued and outstanding. At this time, we are pending review of a FINRA corporate action, to effect a 100 to 1 Reverse Stock Split. Pursuant to the action, there is to be no change in the quantity of our authorized shares of Common Stock or Preferred Stock. The legal date of the Certificate of Change that we have filed with the Nevada Secretary of State on December 6, 2023, in connection with our Reverse Stock Split, will not be the same exact date as the FINRA effective date of our Reverse Stock Split.

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jul. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation This summary of significant accounting policies is presented to assist in understanding the Company's financial statements. These accounting policies conform to accounting principles, generally accepted in the United States of America, and have been consistently applied in the preparation of the financial statements.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Cash and cash equivalents at July 31, 2023 and July 31, 2022 were $ 161,213 126,669
Revenue Recognition	Revenue Recognition The Company adopted ASC 606, Revenue from Contracts with Customers (Topic 606) (“ASC 606”), in the second quarter of fiscal year 2020, as this was the first quarter that the Company generated revenues. Under ASC 606, the Company recognizes revenue when a customer obtains control of promised goods, in an amount that reflects the consideration that the Company expects to receive in exchange for the goods. To determine revenue recognition for arrangements within the scope of ASC 606, the Company performs the following five steps: (1) identify the contracts with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the performance obligations in the contract; and (5) recognize revenue when or as the entity satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods it transfers to the customer. Under ASC 606, disaggregated revenue from contracts with customers depicts the nature, amount, timing, and uncertainty of revenue and cash flows affected by economic factors.
Foreign currency translation	Foreign currency translation The Company maintains its books and records in its local currency, Japanese YEN (“JPY”), which is a functional currency as being the primary currency of the economic environment in which its operation is conducted. 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 the United States Dollars (“US$”) and the accompanying consolidated financial statements have been expressed in US$. In accordance with ASC Topic 830-30, “Translation of Financial Statement”, assets and liabilities of the Company whose functional currency is not US$ are translated into US$, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements are recorded as a separate component of accumulated other comprehensive income within the statements of shareholders’ equity. Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates: July 31, 2023 2022 Current JPY:US$1 exchange rate 140.97 134.61 Average JPY:US$1 exchange rate 137.78 119.62
Comprehensive income or loss	Comprehensive income or loss ASC Topic 220, “Comprehensive Income”, establishes standards for reporting and display of comprehensive income or loss, its components and accumulated balances. Comprehensive income or loss as defined includes all changes in equity during a period from non-owner sources. Accumulated comprehensive income, as presented in the accompanying consolidated statements of shareholders’ equity consists of changes in unrealized gains and losses on foreign currency translation.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recognized and carried at the original invoice amount less allowance for any uncollectible amounts. An estimate for doubtful accounts is made when collection of the full amount is no longer probable. Bad debts are written off as incurred.
Inventory	Inventory Inventories, consisting of products available for sale, are primarily accounted for using the first-in, first-out (“FIFO”) method, and are valued at the lower of cost or market value. This valuation requires the Company to make judgments, based on currently available information, about the likely method of disposition, such as through sales to individual customers, returns to product vendors, or liquidations, and expected recoverable values of each disposition category.
Fixed assets and depreciation	Fixed assets and depreciation Property, plant and equipment are stated at cost less depreciation and impairment loss. The initial cost of the assets comprises its purchase price and any directly attributable costs of bringing the asset to its working condition and location for its intended use. Depreciation is calculated using the straight-line method over the shorter of the estimated useful life of the respective assets.
ROU lease assets and liabilities	ROU lease assets and liabilities The Company capitalizes all leased assets pursuant to ASU 2016-02, “Leases (Topic 842),” which requires lessees to recognize right-of-use assets and lease liability, initially measured at present value of the lease payments, on its balance sheet for leases with terms longer than 12 months and classified as either financing or operating leases. The Company excludes short-term leases having initial terms of 12 months or less from Topic 842 as an accounting policy election and recognizes rent expense on a straight-line basis over the lease term. The Company adopted the standard in the third quarter of fiscal year 2022.
Franchise Rights and amortization	Franchise Rights and amortization Franchise rights are stated at cost less amortization. Initial cost of the asset comprises the deposit and fees paid to the franchisor. Amortization is calculated using the straight-line method over the life of the recognized asset, which is the duration of the contract held between the Company and the franchisor. During the year ended July 31, 2023 the Company recorded an impairment loss of $1,899,666 which reduced the value of the franchise rights asset by that amount. This impairment loss expense was deemed necessary by the Company due to insufficient revenues to offset the cost of the franchise rights and the lack of a formal franchise agreement to generate sufficient income. As of July 31, 2023, the franchise rights asset was fully amortized.
Income Taxes	Income Taxes The Company accounts for income taxes under ASC 740, “Income Taxes.” Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized at July 31, 2023 and July 31, 2022 except for accruals of $1,348 and $520, respectively, for Japanese income taxes payable by our wholly owned subsidiary, WB Burgers Japan Co., Ltd.
Basic Earnings (Loss) Per Share	Basic Earnings (Loss) Per Share The Company computes basic and diluted earnings (loss) per share in accordance with ASC Topic 260, Earnings per Share. Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting period. Diluted earnings (loss) per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. The Company does not have any potentially dilutive instruments as of July 31, 2023 and, thus, anti-dilution issues are not applicable. - F7 - Table of Contents
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. ASC 820, Fair Value Measurements and Disclosures - Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. - Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. - Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of July 31, 2023 and July 31, 2022. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accrued expenses.
Related Parties	Related Parties The Company follows ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions.
Share-Based Compensation	Share-Based Compensation ASC 718, “ Compensation – Stock Compensation The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, “ Equity – Based Payments to Non-Employees.” The Company had no stock-based compensation plans as of July 31, 2023. The Company’s stock-based compensation for the periods ended July 31, 2023 and July 31, 2022 were $0 for both periods.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Jul. 31, 2023
Accounting Policies [Abstract]
Translation of amounts from the local currency of the Company into US$1	Translation of amounts from the local currency of the Company into US$1 has been made at the following exchange rates: July 31, 2023 2022 Current JPY:US$1 exchange rate 140.97 134.61 Average JPY:US$1 exchange rate 137.78 119.62

Note 6 - Fixed Assets (Tables)

Note 6 - Fixed Assets (Tables)	12 Months Ended
	Jul. 31, 2023
Temporary Equity Disclosure [Abstract]
As of July 31, 2023 and July 31, 2022 fixed assets	As of July 31, 2023 and July 31, 2022 fixed assets were made up of the following: Estimated Useful Life July 31, July 31, (approx.. years) 2023 2022 Furniture fixtures and equipment 5 $ 46,224 $ 48,408 Furniture fixtures and equipment 6 15,448 16,178 Furniture fixtures and equipment 8 170,740 178,807 Software 5 10,652 - Leasehold improvement Remaining Lease Term 607,457 636,158 879,551 Accumulated depreciation (247,978 ) (73,669) Net book value $ 602,543 $ 805,882

Note 7 - Right of Use Asset (Ta

Note 7 - Right of Use Asset (Tables)	12 Months Ended
	Jul. 31, 2023
Note 7 - Right Of Use Asset
financial information associated with our leases	The tables below present financial information associated with our leases . As noted above, we adopted Topic 842 using a transition method that does not require application to periods prior to adoption. The initial recognition of the ROU operating lease was $ 653,704 for both the ROU asset and ROU liability. As of July 31, 2023, the ROU lease liability was $ 156,362 . Balance Sheet Classification July 31, 2023 July 31, 2022 Right-of-use assets Lease asset long $ 146,373 $ 442,025 Current lease liabilities Short-term lease liability 156,362 330,066 Non-current lease liabilities Lease liability long term 　 - 　 148,822 Maturities of lease liabilities as of July 31, 2023 are as follows: 2023 156,362 2024 - 2025 and beyond - Total 156,362 Add(Less): Imputed interest - Present value of lease liabilities 156,362

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Jul. 31, 2023	Jul. 31, 2022	Jul. 31, 2021
Accounting Policies [Abstract]
Cash and Cash Equivalents, at Carrying Value	$ 161,213	$ 126,669	$ 30,021

Note 4 - Income Taxes (Details

Note 4 - Income Taxes (Details Narrative)	Jul. 31, 2023 USD ($)
Income Tax Disclosure [Abstract]
Net loss incurred, as of	$ 5,634,393
Deferred tax asset, as of	$ 1,183,223

Note 6 - Fixed Assets (Details

Note 6 - Fixed Assets (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Temporary Equity Disclosure [Abstract]
Total depreciation expense, period	$ 247,978	$ 73,669

financial information associate

financial information associated with our leases (Details) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Note 7 - Right Of Use Asset
Initial recognition of the ROU operating lease		$ 653,704
ROU lease liability	$ 156,362

Note 8 - Deposits (Details Narr

Note 8 - Deposits (Details Narrative)	12 Months Ended
	Jul. 31, 2023 USD ($)
Deposits	$ 253,153

Note 9 - Franchise Rights (Deta

Note 9 - Franchise Rights (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2022	Jul. 31, 2023	Jun. 09, 2021
Note 9 - Franchise Rights
Compensation paid to Jakes Franchising			$ 2,275,204
[custom:Compensationloanedbywk-0]			$ 395,673
Originally combined as loan, now forgiven		$ 2,317,272
Amortization expense	$ 122,659
Amortization expense, fully amortized		$ 1,899,666

Note 10 - Accrued Expenses an_2

Note 10 - Accrued Expenses and Other Payables (Details Narrative) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Payables and Accruals [Abstract]
Accrued expenses, as of	$ 2,429	$ 5,040

Note 11 - Shareholder Equity (D

Note 11 - Shareholder Equity (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022	Dec. 30, 2022	Jul. 29, 2022
Equity [Abstract]
Loan forgiven, period		$ 2,317,272
Expenses paid by Koichi		55,030
Donated capital recognized		$ 8,673
[custom:Receivedfunds]	$ 10,000
[custom:Receivedfundsasof-0]			$ 307,692	$ 130,392

Note 12 - General and Adminis_2

Note 12 - General and Administrative Expense (Details Narrative)	12 Months Ended
	Jul. 31, 2023 USD ($)
Note 12 - General And Administrative Expense
Loss on impairment, total	$ 1,899,666

Note 13 - Related-Party Trans_2

Note 13 - Related-Party Transactions (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Related Party Transactions [Abstract]
Compensation expenses	$ 917,895
Royalty liability, as of	$ 37
Loan forgiven by White Knight		$ 2,317,272
Expenses paid by Koichi on behalf of the Company		$ 55,030