SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Jul. 31, 2021

Accounting Policies [Abstract]

Schedule of Outstanding Securities

At July 31, 2021, and 2020, the Company excluded the outstanding securities summarized below, which entitle the holders thereof to acquire shares of common stock, from its calculation of earnings per share, as their effect would have been anti-dilutive.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	July 31,
	2021		2020
Convertible promissory note		260,890		127,136
Common stock subscription receivable		9,652,000		11,000,000
Common stock options		9,000,000		9,000,000
Total		18,912,890		20,127,136