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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Jul. 31, 2023
Jul. 31, 2022
Cash flows from operating activities:    
Net (loss) income $ (356,089) $ 160,166
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities:    
Deferred income tax benefit 0 17,447
Stock compensation issued 210,000 0
Change in operating assets and liabilities:    
Accounts receivable 737,663 (737,620)
Inventory   16,700
Prepaid expense 1,397 0
Advance from customers 29,070 0
Accounts payable (447,292) 444,944
Income taxes payable 12,096 14,202
Accrued liabilities and other payables 137,736 0
Net cash (used in) provided by operating activities 324,581 (84,161)
Cash flows from financing activities:    
Cash received in connection with reverse acquisition 4,186 0
Subscription receivable collected 50,000 0
Capital contribution received 65,650 0
Working capital advance from related party 31,490 2,007
Repayment of working capital advance from related party (341,885) (14,280)
Operating expenses directly paid by shareholders 84,503 77,375
Payments of Shenzhen China rent by related parties 16,580 20,046
Net cash (used in) provided by financing activities (89,476) 85,148
Net increase in cash 235,105 987
Cash, beginning 21,237 20,250
Cash, ending 256,342 21,237
Cash paid during the period for:    
Interest 0 0
Income taxes 0 0
Non-Cash Activities:    
Initial recognition of right-of-use assets and lease liabilities 6,436 0
Noncash assets (liabilities) received in connection with reverse acquisition:    
Prepaid expense and other current assets 3,250 0
Accounts payable (3,127) 0
Due to related parties (253,041) 0
Accrued liabilities and other payables (120,800) 0
Net $ (373,718) $ 0