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UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
9 Months Ended
Apr. 30, 2024
Apr. 30, 2023
Cash flows from operating activities:    
Net income (loss) $ 55,805 $ (322,037)
  Adjustments to reconcile net income (loss) to net cash provided by operating activities:    
Deferred income tax benefit 0 0
Stock compensation issued 0 210,000
Amortization of operating lease right-of-use asset 356 0
Debt forgiven by related party (24,814) 0
Change in operating assets and liabilities:    
Accounts receivable (82,021) 622,659
Prepaid expense (850) 647
Lease security deposit (114) 0
Due from related party 54,134 0
Advances from customers (29,070) 32,636
Accounts payable 35,919 (301,282)
Income taxes payable 22,023 2,220
Operating lease liabilities (356) 0
Accrued liabilities and other payables 90,464 69,452
Net cash provided by operating activities 121,476 314,295
Cash flows from financing activities:    
Cash received in connection with reverse acquisition 0 4,186
Proceeds received from private offerings 513,213 0
Subscription receivable collected 0 50,000
Capital contribution received 0 65,650
Working capital advance from related party 0 61,490
Repayment of working capital advance from related party 0 (341,885)
Operating expenses directly paid by shareholders 0 73,369
Payments of Shenzhen China rent by related parties 0 14,727
Deferred offering costs incurred (245,000) 0
Net cash (used in) provided by financing activities 268,213 (72,463)
Net increase in cash 389,689 241,832
Cash, beginning 256,342 21,237
Cash, ending 646,031 263,069
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 7,496
Early termination of right-of-use assets and lease liabilities 6,080 0
Conversion of liabilities to common stock 445,109 0
Conversion of preferred stock to common stock 800 0
Noncash assets (liabilities) received in connection with reverse acquisition:    
Prepaid expense and other current assets 0 3,250
Accounts payable 0 (3,127)
Due to related parties 0 (253,041)
Accrued liabilities and other payables 0 (120,800)
Net $ 0 $ (373,718)