XML 15 R7.htm IDEA: XBRL DOCUMENT v3.23.3
UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
3 Months Ended
Oct. 31, 2023
Oct. 31, 2022
Cash flows from operating activities:    
Net (loss) $ (6,112) $ (1,132)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:    
Deferred income tax benefit 0 (224)
Amortization of operating lease right-of-use asset 356 956
Change in operating assets and liabilities:    
Accounts receivable (195,629) (111,749)
Prepaid expense 750 0
Lease security deposit (114) 0
Due from related party (33) (52,550)
Advances from customers (29,070) 0
Accounts payable 195,232 98,202
Income taxes payable 19,113 0
Operating lease liabilities (356) (956)
Accrued liabilities and other payables 140,354 0
Net cash (used in) provided by operating activities 124,491 (67,453)
Cash flows from financing activities:    
Working capital advances from related party 0 62,775
Repayment of working capital advances from related party 0 (1,285)
Operating expenses directly paid by shareholders 0 23,977
Payments of Shenzhen China rent by related parties 0 3,519
Net cash (used in) provided by financing activities 0 88,986
Net increase  in cash 124,491 21,533
Cash, beginning 256,342 21,237
Cash, ending 380,833 42,770
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 0 10,400
Early termination of right-of-use assets and lease liabilities $ 6,080 $ 0