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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
6 Months Ended
Jan. 31, 2022
Jan. 31, 2021
OPERATING ACTIVITIES    
Net income (loss) $ (196,282) $ 4,139,026
(Income) Loss from discontinued operations 10,000 (4,274,011)
Adjustments to reconcile net loss to net cash provided by operating activities:    
Depreciation expense 35,101 24,882
Changes in operating assets and liabilities:    
Accounts receivable (73,711) (130,204)
Security deposits 0 0
Prepaid expenses (7,383) 11,422
Accounts payable 231,212 105,004
Deferred revenue (12,684) 17,341
Net cash provided by (used in) operating activities- continuing operations (13,747) (106,540)
Net cash provided by (used in) operating activities- discontinued operations (10,000) (60,995)
Net cash provided by (used in) operating activities (23,747) (167,535)
INVESTING ACTIVITIES    
Purchase of property and equipment (23,745) (3,424)
Purchase of subsidiary equity 0 0
Net cash provided by (used in) investing activities- continuing operations (23,745) (3,424)
Net cash provided by (used in) investing activities- discontinued operations 0 0
Net cash provided by (used in) investing activities (23,745) (3,424)
FINANCING ACTIVITIES    
Repayment of loans (51,533) (28,929)
Proceeds from loans 87,547 186,440
Net cash provided by (used in) financing activities- continuing operations 36,014 157,511
Net cash provided by (used in) financing activities- discontinued operations 0 0
Net cash provided by (used in) financing activities 36,014 157,511
Net increase (decrease) in cash (11,478) (13,448)
Cash, beginning of period 77,606 73,931
Cash, end of period 66,128 60,483
SUPPLEMENTAL DISCLOSURES OF CASH FLOW ACTIVITIES:    
Cash paid for interest 21,817 17,306
Cash paid for taxes $ 73 $ 214