0001700844 2023-09-01 2024-08-31 0001700844 dei:BusinessContactMember 2023-09-01 2024-08-31 0001700844 2024-08-31 0001700844 2023-08-31 0001700844 2024-09-11 2024-09-11 0001700844 2022-09-01 2023-08-31 0001700844 us-gaap:CommonStockMember 2022-08-31 0001700844 us-gaap:AdditionalPaidInCapitalMember 2022-08-31 0001700844 us-gaap:RetainedEarningsMember 2022-08-31 0001700844 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2022-08-31 0001700844 EVOH:SharesToBeIssuedMember 2022-08-31 0001700844 us-gaap:NoncontrollingInterestMember 2022-08-31 0001700844 2022-08-31 0001700844 us-gaap:CommonStockMember 2023-08-31 0001700844 us-gaap:AdditionalPaidInCapitalMember 2023-08-31 0001700844 us-gaap:RetainedEarningsMember 2023-08-31 0001700844 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2023-08-31 0001700844 EVOH:SharesToBeIssuedMember 2023-08-31 0001700844 us-gaap:NoncontrollingInterestMember 2023-08-31 0001700844 us-gaap:CommonStockMember 2022-09-01 2023-08-31 0001700844 us-gaap:AdditionalPaidInCapitalMember 2022-09-01 2023-08-31 0001700844 us-gaap:RetainedEarningsMember 2022-09-01 2023-08-31 0001700844 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2022-09-01 2023-08-31 0001700844 EVOH:SharesToBeIssuedMember 2022-09-01 2023-08-31 0001700844 us-gaap:NoncontrollingInterestMember 2022-09-01 2023-08-31 0001700844 us-gaap:CommonStockMember 2023-09-01 2024-08-31 0001700844 us-gaap:AdditionalPaidInCapitalMember 2023-09-01 2024-08-31 0001700844 us-gaap:RetainedEarningsMember 2023-09-01 2024-08-31 0001700844 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2023-09-01 2024-08-31 0001700844 EVOH:SharesToBeIssuedMember 2023-09-01 2024-08-31 0001700844 us-gaap:NoncontrollingInterestMember 2023-09-01 2024-08-31 0001700844 us-gaap:CommonStockMember 2024-08-31 0001700844 us-gaap:AdditionalPaidInCapitalMember 2024-08-31 0001700844 us-gaap:RetainedEarningsMember 2024-08-31 0001700844 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-08-31 0001700844 EVOH:SharesToBeIssuedMember 2024-08-31 0001700844 us-gaap:NoncontrollingInterestMember 2024-08-31 0001700844 EVOH:EvoAirInternationalLimitedMember EVOH:ShareTransferAgreementMember 2021-12-19 2021-12-20 0001700844 EVOH:LowWaiKoonMember EVOH:SecuritiesPurchaseAgreementMember 2021-12-19 2021-12-20 0001700844 EVOH:LowWaiKoonMember EVOH:SecuritiesPurchaseAgreementMember 2021-12-20 0001700844 EVOH:WKLGlobalLimitedMember 2021-12-19 2021-12-20 0001700844 EVOH:WKLGlobalLimitedMember 2021-12-20 0001700844 EVOH:AllotmentTransactionsMember 2021-12-20 0001700844 2021-12-20 0001700844 EVOH:OngBeeChenMember EVOH:WKLGlobalLimitedMember EVOH:ShareExchangeAgreementMember 2021-12-20 0001700844 EVOH:WKLEcoEarthHoldindingsMember EVOH:WKLGlobalLimitedMember EVOH:ShareExchangeAgreementMember 2021-12-19 2021-12-20 0001700844 EVOH:WKLEcoEarthHoldindingsMember EVOH:AllegroInvestmentLimitedMember EVOH:ShareExchangeAgreementMember 2021-12-19 2021-12-20 0001700844 EVOH:WKLEcoEarthHoldindingsMember EVOH:WKLGlobalLimitedMember EVOH:ShareExchangeAgreementMember 2021-12-20 0001700844 EVOH:WKLEcoEarthHoldindingsMember EVOH:AllegroInvestmentLimitedMember EVOH:ShareExchangeAgreementMember 2021-12-20 0001700844 EVOH:WKLEcoEarthHoldindingsMember EVOH:WKLGlobalLimitedMember EVOH:ShareExchangeAgreementOneMember 2021-12-19 2021-12-20 0001700844 EVOH:WKLEcoEarthHoldindingsMember EVOH:AllegroInvestmentLimitedMember EVOH:ShareExchangeAgreementOneMember 2021-12-19 2021-12-20 0001700844 EVOH:WKLEcoEarthHoldindingsMember EVOH:WKLEESellersMember EVOH:ShareExchangeAgreementOneMember 2021-12-19 2021-12-20 0001700844 EVOH:WKLEcoEarthHoldindingsMember EVOH:WKLGlobalLimitedMember EVOH:ShareExchangeAgreementOneMember 2021-12-20 0001700844 EVOH:WKLEcoEarthHoldindingsMember EVOH:AllegroInvestmentLimitedMember EVOH:ShareExchangeAgreementOneMember 2021-12-20 0001700844 EVOH:WKLEcoEarthHoldindingsMember EVOH:WKLEESellersMember EVOH:ShareExchangeAgreementOneMember 2021-12-20 0001700844 EVOH:EvoAirGroupMember EVOH:TanSoonHockMember EVOH:InvestmentExchangeAgreementMember 2021-12-19 2021-12-20 0001700844 EVOH:EvoAirGroupMember EVOH:IvanOhJoonWernMember EVOH:InvestmentExchangeAgreementMember 2021-12-19 2021-12-20 0001700844 EVOH:EvoAirGroupMember EVOH:RelevantInterestHoldersMember EVOH:InvestmentExchangeAgreementMember 2021-12-19 2021-12-20 0001700844 EVOH:EvoAirGroupMember EVOH:TanSoonHockMember EVOH:InvestmentExchangeAgreementMember 2021-12-20 0001700844 EVOH:EvoAirGroupMember EVOH:IvanOhJoonWernMember EVOH:InvestmentExchangeAgreementMember 2021-12-20 0001700844 EVOH:EvoAirGroupMember EVOH:RelevantInterestHoldersMember EVOH:InvestmentExchangeAgreementMember 2021-12-20 0001700844 EVOH:WKLEcoEarthHoldindingsMember EVOH:WKLGlobalLimitedMember EVOH:IPAssignmentMember 2021-12-19 2021-12-20 0001700844 EVOH:WKLEcoEarthHoldindingsMember EVOH:AllegroInvestmentLimitedMember EVOH:IPAssignmentMember 2021-12-19 2021-12-20 0001700844 EVOH:WKLEdoEarthHoldindingsMember EVOH:CertainNomineesMember EVOH:IPAssignmentMember 2021-12-19 2021-12-20 0001700844 EVOH:WKLEcoEarthHoldindingsMember EVOH:WKLGlobalLimitedMember EVOH:IPAssignmentMember 2021-12-20 0001700844 EVOH:WKLEcoEarthHoldindingsMember EVOH:AllegroInvestmentLimitedMember EVOH:IPAssignmentMember 2021-12-20 0001700844 EVOH:WKLEdoEarthHoldindingsMember EVOH:CertainNomineesMember EVOH:IPAssignmentMember 2021-12-20 0001700844 EVOH:RoundTwoStockholdersOfferingsMember 2023-09-01 2024-08-31 0001700844 EVOH:RoundTwoStockholdersOfferingsMember 2024-08-31 0001700844 EVOH:MsAngLeeKimJaneMember 2022-02-15 2022-02-15 0001700844 EVOH:MsAngLeeKimJaneMember 2022-02-15 0001700844 srt:MaximumMember EVOH:MsAngLeeKimJaneMember 2022-02-15 2022-02-15 0001700844 EVOH:MrWongHonWaiMember 2022-06-03 2022-06-03 0001700844 EVOH:MrWongHonWaiMember 2022-06-03 0001700844 srt:MaximumMember EVOH:MrWongHonWaiMember 2022-06-03 2022-06-03 0001700844 EVOH:InvestorOneMember 2022-10-25 2022-10-25 0001700844 EVOH:InvestorTwoMember 2022-10-25 2022-10-25 0001700844 EVOH:EightInvestorsMember 2022-10-25 0001700844 srt:MaximumMember EVOH:EightInvestorsMember 2022-10-25 2022-10-25 0001700844 EVOH:EightInvestorsMember 2022-10-25 2022-10-25 0001700844 EVOH:ElevenInvestorsMember 2023-02-20 2023-02-20 0001700844 EVOH:ElevenInvestorsMember 2023-02-20 0001700844 srt:MaximumMember EVOH:ElevenInvestorsMember 2023-02-20 2023-02-20 0001700844 EVOH:ThirtyOneInvestorsMember 2023-07-13 2023-07-13 0001700844 EVOH:ThirtyOneInvestorsMember 2023-07-13 0001700844 srt:MaximumMember EVOH:ThirtyOneInvestorsMember 2023-07-13 2023-07-13 0001700844 EVOH:SeventyOneInvestorsMember 2023-09-07 2023-09-07 0001700844 EVOH:SeventyOneInvestorsMember 2023-09-07 0001700844 srt:MaximumMember EVOH:SeventyOneInvestorsMember 2023-09-07 2023-09-07 0001700844 EVOH:WongChunShoongMember 2023-11-21 2023-11-21 0001700844 EVOH:WongChunShoongMember 2023-11-21 0001700844 srt:MaximumMember EVOH:WongChunShoongMember 2023-11-21 2023-11-21 0001700844 2024-04-12 0001700844 us-gaap:SubsequentEventMember 2024-09-09 2024-09-09 0001700844 us-gaap:SubsequentEventMember 2024-09-09 0001700844 us-gaap:SubsequentEventMember us-gaap:IPOMember 2024-11-25 2024-11-25 0001700844 EVOH:ConsultingServicesMember us-gaap:SubsequentEventMember 2024-11-25 2024-11-25 0001700844 EVOH:EvoAirInternationalLimitedBritishVirginIslandsMember 2024-08-31 0001700844 EVOH:WKLEcoEarthHoldingsPteLtdSingaporeMember EVOH:EvoAirInternationalLimitedMember 2024-08-31 0001700844 EVOH:WKLEcoEarthSdnBhdMalaysiaMember EVOH:WKLEcoEarthHoldingsPteLtdMember 2024-08-31 0001700844 EVOH:WKLGreenEnergySdnBhdMalaysiaMember EVOH:WKLEcoEarthHoldingsPteLtdMember 2024-08-31 0001700844 EVOH:EvoAirManufacturingMSdnBhdMalaysiaMember EVOH:WKLEcoEarthHoldingsPteLtdMember 2024-08-31 0001700844 EVOH:WKLEcoEarthIndochinaCoLtdCambodiaMember EVOH:WKLEcoEarthHoldingsPteLtdMember 2024-08-31 0001700844 EVOH:WKLGuanzheGreenTechnologyGuangzhouCoLtdChinaMember EVOH:WKLEcoEarthHoldingsPteLtdMember 2024-08-31 0001700844 EVOH:EvoAirMarketingMSdnBhdMalaysiaMember EVOH:EvoAirManufacturingMSdnBhdMember 2024-08-31 0001700844 srt:MinimumMember us-gaap:PropertyPlantAndEquipmentMember 2024-08-31 0001700844 srt:MaximumMember us-gaap:PropertyPlantAndEquipmentMember 2024-08-31 0001700844 us-gaap:PatentsMember 2024-08-31 0001700844 us-gaap:TrademarksMember 2024-08-31 0001700844 us-gaap:PropertyPlantAndEquipmentMember 2024-08-31 0001700844 us-gaap:OfficeEquipmentMember 2024-08-31 0001700844 us-gaap:VehiclesMember 2024-08-31 0001700844 us-gaap:FurnitureAndFixturesMember 2024-08-31 0001700844 EVOH:RenovationMember 2024-08-31 0001700844 EVOH:PlantAndMachineryMember 2024-08-31 0001700844 EVOH:PlantAndMachineryMember 2023-08-31 0001700844 us-gaap:OfficeEquipmentMember 2023-08-31 0001700844 us-gaap:VehiclesMember 2023-08-31 0001700844 us-gaap:FurnitureAndFixturesMember 2023-08-31 0001700844 EVOH:RenovationMember 2023-08-31 0001700844 EVOH:PortableAirCoolerMember 2024-08-31 0001700844 EVOH:PortableAirCoolerMember 2023-08-31 0001700844 EVOH:CondensingUnitMember 2024-08-31 0001700844 EVOH:CondensingUnitMember 2023-08-31 0001700844 2021-12-16 0001700844 us-gaap:CommonStockMember EVOH:SeriesOfOfferingsMember 2022-09-01 2023-08-31 0001700844 us-gaap:CommonStockMember EVOH:SeriesOfOfferingsMember 2023-08-31 0001700844 2023-11-21 2023-11-21 0001700844 2023-11-21 0001700844 us-gaap:CommonStockMember EVOH:SeriesOfOfferingsMember 2023-09-01 2024-08-31 0001700844 us-gaap:CommonStockMember EVOH:SeriesOfOfferingsMember 2024-08-31 0001700844 EVOH:FifteenReferralAgentsMember 2023-09-01 2024-08-31 0001700844 EVOH:TwoIndividualsMember 2023-09-01 2024-08-31 0001700844 country:SG 2023-09-01 2024-08-31 0001700844 EVOH:EvoAirMarketingMSdnBhdMalaysiaMember country:MY 2024-08-31 0001700844 country:MY 2023-09-01 2024-08-31 0001700844 country:KH 2023-09-01 2024-08-31 0001700844 country:CN EVOH:WKLGuanzheGreenTechnologyGuangzhouCoLtdChinaMember 2023-09-01 2024-08-31 0001700844 EVOH:LeaseTerminationAgreementMember 2022-09-01 2023-08-31 iso4217:USD shares iso4217:USD shares pure iso4217:SGD shares iso4217:SGD iso4217:CNY iso4217:MYR true 0001700844

S-1/A EvoAir Holdings Inc. NV 36-4838886 31-A2, Jalan 5/32A 6 ½ Miles Off Jalan Kepong 52000 MY 603 6243 3379 122 East 42nd Street 18th Floor NY 10168 212 947-7200 Non-accelerated Filer true true false This Registration Statement contains two prospectuses, as set forth below. ● Public Offering Prospectus. A prospectus to be used for the public offering of 2,000,000 shares of common stock of the Registrant (the “Public Offering Prospectus”) through the underwriter named on the cover page of the Public Offering Prospectus. ● Resale Prospectus. A prospectus to be used for the resale by the selling stockholders set forth therein of 1,000,000 shares of common stock of the Registrant (the “Resale Prospectus”). The Resale Prospectus is substantively identical to the Public Offering Prospectus, except for the following principal points: ● they contain different outside and inside front covers and back covers; ● they contain different Offering sections in the Prospectus Summary section beginning on page SS-2; ● they contain different Use of Proceeds sections on page SS-3; ● a Selling Stockholder section is included in the Resale Prospectus; ● a Selling Stockholder Plan of Distribution is inserted; and ● the Legal Matters section in the Resale Prospectus on page SS-7 deletes the reference to counsel for the underwriter. The Registrant has included in this Registration Statement a set of alternate pages after the back cover page of the Public Offering Prospectus (the “Alternate Pages”) to reflect the foregoing differences in the Resale Prospectus as compared to the Public Offering Prospectus. The Public Offering Prospectus will exclude the Alternate Pages and will be used for the public offering by the Registrant. The Resale Prospectus will be substantively identical to the Public Offering Prospectus except for the addition or substitution of the Alternate Pages and will be used for the resale offering by the selling stockholders.

152985

779049

62914

44130

460047

630478

114806 617507

790752

2071164

357778

463387

199647

271021

449576

51481358

76218786

52488359

76953194

53279111

79024358

267900

170888

95831

27487

10012

440069

8758

9224

1202692

232095

99445

84879

1684638

964642

4320 10531

108891

198163

113211

208694

1797849

1173336

250000000

0.001

25685591

25577734

25686

25578

91513818

90447874

1066052

-48827

-17036

-39401857

-13523266

-607558

-148180

51481262

77851022

53279111

79024358

1-for-4 reverse stock split

314719

388038

323038

424189

-8319

-36151

61211

33531

26250276

6063488

26311487

6097019

-26319806

-6133170

142

-11

4268

-184192

4410

-184203

-26315396

-6317373

-26315396

-6317373

-436805

-259480

-25878591

-6057893

-54364

-77381

-25932955

-6135274

-22573

-5535

-25910382

-6129739

-1.01

-0.24

25678138

25505879

1-for-4 reverse stock split

25463349

25464

89202262

-7465373

65880

75000

-58754

81844479

101998 164519 266517

114385

114

1143614

991052

2134780

82916

-5535

77381

-6057893

-259480

-6317373

25577734

25578

90447874

-13523266

-17036

1066052

-148180

77851022

25577734

25578

90447874

-13523266

-17036

1066052

-148180

77851022

93455

934504

-934598

14402

131440

-131454

31791

22573

54364

-25878591

-436805

-26315396

25685591

25686

91513818

-39401857

-48827

-607558

51481262

25685591

25686

91513818

-39401857

-48827

-607558

51481262

1-for-4 reverse stock split

-26315396

-6317373

251878

132170

4157388

4157389

20580040

21387

18784

-41830

-170431

11482

-502701

-214159

-71374 -170999

97012

-45942

-430057

-73003

-74706

-189830

68344

-4493

970597

229794

30822

-1674395

146269

14189

-146269

-14189

6677 8587

449576

1143728

991052

266517

-456253

2392710

-571700

704126

-54364

-77381

779049

152304

152985

779049

<p id="xdx_807_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zL2fsIAXHlV6" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">NOTE 1 – ORGANIZATION AND BUSINESS OPERATIONS EvoAir Holdings Inc. (formerly Unex Holdings Inc.) (the “Company”, “EVOH”, “we”, “us”, or “our”) is a corporation established under the corporation laws in the State of Nevada, United States of America (“U.S”) on February 17, 2017. The Company has adopted an August 31 fiscal year end. On December 20, 2021, the Company and Low Wai Koon (“Dr. Low”) entered into a share transfer agreement, (the “EvoAir International Share Transfer Agreement”), pursuant to which Dr. Low agreed to sell all of his ordinary shares of EvoAir International Limited (“EvoAir International”) to the Company for a consideration of US$<span id="xdx_901_eus-gaap--BusinessCombinationConsiderationTransferred1_c20211219__20211220__us-gaap--BusinessAcquisitionAxis__custom--EvoAirInternationalLimitedMember__us-gaap--TypeOfArrangementAxis__custom--ShareTransferAgreementMember_zNbXuQX289bb" title="Consideration price">100 (“EvoAir Transaction”). EvoAir International, through its subsidiaries upon completion of the Transactions (defined hereunder), is engaged in the research and development (“R&D”), manufacturing, trading, sale of heating, ventilation and air conditioning (“HVAC”) products and related services in Asia. Pursuant to the terms of a share transfer agreement dated December 20, 2021, Dr. Low, the then sole executive officer and director of the Company and the owner of <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20211219__20211220__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LowWaiKoonMember_zCGhHqZItxBb" title="Restricted stock award shares">2,000,000 restricted shares of common stock, with par value of $<span id="xdx_903_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20211220__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LowWaiKoonMember_z9GRovBAv5dk" title="Common stock, par value">0.001 per share (“Common Stock”) of the Company (“EvoAir Shares”) representing approximately <span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211220__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LowWaiKoonMember_zDcLlezMTHaa" title="Ownership percentage">67.34% of the Company’s then issued and outstanding shares, sold his entire shareholding of the Company to WKL Global Limited (“WKL Global”) for an aggregate consideration of $<span id="xdx_902_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20211220__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LowWaiKoonMember_zQvLmFkWH9Kb" title="Sale of stock price per share">100 (“Change of Control Transaction”). Upon completion of the Change of Control Transaction, WKL Global owned <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20211219__20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLGlobalLimitedMember_zem3Op52aoT1" title="Shares issued for services">2,000,000 shares, or approximately <span id="xdx_90C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLGlobalLimitedMember_zF2pvtUzWSD8" title="Ownership percentage">67.34% of the then issued and outstanding ordinary shares of the Company, which resulted in a change of control of the Company. On December 20, 2021, several transactions took place (together, the “Allotment Transactions”) whereby the Company issued and allotted in aggregate 98,809,323 ordinary shares of Common Stock to certain parties. On completion of the Allotment Transactions, the total number of issued and outstanding shares of Common Stock of the Company were 101,779,323 (“Then Enlarged Share Capital”): <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(A)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On December 20, 2021, Dr. Low and Chan Kok Wei entered into a share exchange agreement with WKL Eco Earth Holdings Pte Ltd (“WKL Eco Earth Holdings”), pursuant to which Dr. Low and Chan Kok Wei agreed to sell all their ordinary shares of WKL Green Energy Sdn Bhd (“WKL Green Energy”) to WKL Eco Earth Holdings in consideration for the allotment and issuance to WKL Global and Allegro Investment (BVI) Limited (“Allegro Investment”), a company incorporated in the British Virgin Islands (“BVI”) with <span id="xdx_90B_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--OngBeeChenMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKLGlobalLimitedMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zQEjkrkBnArc" title="Ownership percentage">50% shareholdings held by Chan Kok Wei and Ong Bee Chen, respectively, of <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211219__20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthHoldindingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKLGlobalLimitedMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zL4djj0Fidt9" title="Number of shares issued">24,000 shares and <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211219__20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthHoldindingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AllegroInvestmentLimitedMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zs7DQGowhvV2" title="Number of shares issued">6,000 EvoAir Shares, respectively, or approximately <span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthHoldindingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKLGlobalLimitedMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zMTaJWDS83o1" title="Ownership percentage">0.02% and <span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthHoldindingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AllegroInvestmentLimitedMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zlkCe4JSAVq8" title="Ownership percentage">0.01% of the Then Enlarged Share Capital, respectively. </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(B)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On December 20, 2021, Dr. Low, Chan Kok Wei, Ong Bee Chen and certain sellers (“WKLEE Sellers”) entered into a share exchange agreement with WKL Eco Earth Holdings, pursuant to which Dr. Low, Chan Kok Wei, Ong Bee Chen and WKLEE Sellers agreed to sell all their ordinary shares of WKL Eco Earth Sdn Bhd (“WKL Eco Earth”) to WKL Eco Earth Holdings in consideration for the allotment and issuance to WKL Global, Allegro Investment and WKLEE Sellers of <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211219__20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthHoldindingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKLGlobalLimitedMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementOneMember_zTmjKm1iqrf" title="Number of shares issued">49,320 EvoAir Shares, <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211219__20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthHoldindingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AllegroInvestmentLimitedMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementOneMember_z4Am0ZCFQtCa" title="Number of shares issued">8,280 EvoAir Shares and in aggregate <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211219__20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthHoldindingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKLEESellersMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementOneMember_zhZUr8I8qlk3" title="Number of shares issued">14,400 shares, respectively, or approximately <span id="xdx_909_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_uPure_c20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthHoldindingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKLGlobalLimitedMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementOneMember_zMhenN9pEQWh" title="Ownership percentage">0.05%, <span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthHoldindingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AllegroInvestmentLimitedMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementOneMember_zr21Kb4jvOJ9" title="Ownership percentage">0.009% and in aggregate <span id="xdx_90C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthHoldindingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKLEESellersMember__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementOneMember_zGxp7FswklY6" title="Ownership percentage">0.014%, respectively, of the Then Enlarged Share Capital.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">(C)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On December 20, 2021, Tan Soon Hock, Oh Ivan Joon Wern and certain relevant interest holders (“Relevant Interest Holders”) entered into an investment exchange agreement with WKL Eco Earth Holdings, pursuant to which Tan Soon Hock, Oh Ivan Joon Wern and the Relevant Interest Holders agreed to sell all relevant interests in the EvoAir International and its subsidiaries to WKL Eco Earth Holdings in consideration for the allotment and issuance of <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211219__20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvoAirGroupMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TanSoonHockMember__us-gaap--TypeOfArrangementAxis__custom--InvestmentExchangeAgreementMember_zcYP4Dw5DeDl">7,037,762 EvoAir Shares, <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211219__20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvoAirGroupMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IvanOhJoonWernMember__us-gaap--TypeOfArrangementAxis__custom--InvestmentExchangeAgreementMember_z4jUyyRFqTAl">2,520,000 EvoAir Shares and in aggregate <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211219__20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvoAirGroupMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelevantInterestHoldersMember__us-gaap--TypeOfArrangementAxis__custom--InvestmentExchangeAgreementMember_z8IgI0zZftHk">6,001,794 EvoAir shares, respectively, or approximately <span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvoAirGroupMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TanSoonHockMember__us-gaap--TypeOfArrangementAxis__custom--InvestmentExchangeAgreementMember_zAFDZGrBP8m6">6.91%, <span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvoAirGroupMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--IvanOhJoonWernMember__us-gaap--TypeOfArrangementAxis__custom--InvestmentExchangeAgreementMember_zSPLdyvZmcUj">2.48% and in aggregate <span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvoAirGroupMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelevantInterestHoldersMember__us-gaap--TypeOfArrangementAxis__custom--InvestmentExchangeAgreementMember_zCduUajuVIdj">5.90%, respectively, of the Then Enlarged Share Capital. The board of directors and majority shareholders of the Company have approved the transaction.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(D)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On December 20, 2021, Dr. Low entered into two deeds of assignment of intellectual properties with WKL Eco Earth Holdings, in respect of Dr. Low’s patents and patent applications relating to eco-friendly air-conditioner condenser (external unit), evoairTM and the trademarks and trademark applications described in the deeds of assignment thereunder, and in respect of Dr. Low’s patents and patents applications relating to the portable air-conditioner, e-Cond EVOTM and the trademarks and trademark applications as described in the deeds of assignment thereunder (together, the “IP Assignments”). Pursuant to the IP Assignments, WKL Global, Allegro Investment and certain nominees shall be allotted and issued <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211219__20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthHoldindingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKLGlobalLimitedMember__us-gaap--TypeOfArrangementAxis__custom--IPAssignmentMember_z99nDnaNpVJa" title="Number of shares issued">63,362,756 EvoAir Shares, <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211219__20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthHoldindingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AllegroInvestmentLimitedMember__us-gaap--TypeOfArrangementAxis__custom--IPAssignmentMember_zYq7jS1v3cX4" title="Number of shares issued">14,297,259 EvoAir Shares and in aggregate <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20211219__20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEdoEarthHoldindingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CertainNomineesMember__us-gaap--TypeOfArrangementAxis__custom--IPAssignmentMember_zt6Qao8GGy0g" title="Number of shares issued">5,487,752 EvoAir Shares, respectively or approximately <span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211220__us-gaap--TypeOfArrangementAxis__custom--IPAssignmentMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthHoldindingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WKLGlobalLimitedMember_zKY02oIud3Ql" title="Ownership percentage">62.25%, <span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211220__us-gaap--TypeOfArrangementAxis__custom--IPAssignmentMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthHoldindingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AllegroInvestmentLimitedMember_zDwhFHuFEkjl" title="Ownership percentage">14.05% and in aggregate <span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEdoEarthHoldindingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CertainNomineesMember__us-gaap--TypeOfArrangementAxis__custom--IPAssignmentMember_z1aIkgBGIVU3" title="Ownership percentage">5.39%, respectively of the Then Enlarged Share Capital in consideration for the IP Assignments.</td></tr> </table> EvoAir Transaction, Change of Control Transaction and Allotment Transactions are collectively referred to as the “Transactions”. The closing of the Transactions (“Closing”) occurred on December 20, 2021 (the “Closing Date”). From and after the Closing Date, at which time EvoAir International transferred its HVAC business to the Company, the Company’s primary operations will consist of the prior operations of EvoAir International and its subsidiaries. EvoAir International is a company incorporated in BVI on November 17, 2021. Effective from the December 20, 2021, it wholly owns WKL Eco Earth Holdings, a company incorporated in Singapore on July 12, 2018, which in turn wholly owns (a) WKL Eco Earth, a Malaysian company incorporated on May 17, 2017, and (b) WKL Green Energy, a Malaysian company incorporated on October 24, 2017. WKL Eco Earth Holdings acquired (c) EvoAir Manufacturing (M) Sdn Bhd (“EvoAir Manufacturing”) on April 19, 2021, a Malaysian company incorporated on March 22, 2019, as well as acquiring (d) WKL EcoEarth Indochina Co Ltd (“WKL EcoEarth Indochina”), a Cambodia company incorporated on February 4, 2021, (e) WKL Guanzhe Green Technology Guangzhou Co Ltd (“WKL Guanzhe”), a Chinese company incorporated on April 6, 2021. EvoAir Manufacturing wholly owns (f) Evo Air Marketing (M) Sdn Bhd (“Evo Air Marketing”), a Malaysian company incorporated on February 2, 2021. On June 15, 2022, the Company filed a Certificate of Amendment (the “Amendment”) to the Articles of Incorporation with Nevada’s Secretary of State to change the name of the Company from Unex Holdings Inc. to EvoAir Holdings Inc. (the “Name Change”), and the Name Change became market effective on November 4, 2022. Effective on November 11, 2022, the Company’s shares began trading under the new ticker symbol “EVOH”. Round 2 Stockholders The Company entered into a series of offerings for an aggregate of up to 6,000,000 shares of Common Stock at a per share purchase price of $2.50, as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On February 15, 2022, the Company entered into certain share subscription agreement with Ms. Ang Lee Kim Jane, who is a “non-U.S. Persons” as defined in Regulation S of the Securities Act of 1933, as amended (the “Securities Act”) pursuant to which the Company agreed to issue and sell 74,074 shares of Common Stock, at a per share purchase price of $2.50, as part of a series of offerings by the Company for an aggregate of up to <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220215__20220215__srt--TitleOfIndividualAxis__custom--MsAngLeeKimJaneMember__srt--RangeAxis__srt--MaximumMember_zBJF3LtsO8V7" title="Shares issued">6,000,000 shares of Common Stock at a per share purchase price of $2.50. The gross proceeds were $185,185.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On June 3, 2022, the Company entered into certain share subscription agreement with Mr. Wong Hon Wai who is a “non-U.S. Persons” as defined in Regulation S of the Securities Act pursuant to which the Company agreed to issue and sell 5,000 shares of Common Stock, at a per share purchase price of $2.50, as part of a series of offerings by the Company for an aggregate of up to <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220603__20220603__srt--TitleOfIndividualAxis__custom--MrWongHonWaiMember__srt--RangeAxis__srt--MaximumMember_z0vGrPlhfLH6" title="Shares issued">6,000,000 shares of Common Stock at a per share purchase price of $2.50. The gross proceeds were $12,500.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On October 25, 2022, the Company entered into Regulation S share subscription agreements with eight investors, each of whom represented that it was a “non-U.S. Persons” as defined in Securities Act. On the same date, the Company entered into Regulation D share subscription agreements with two investors, each of whom represented that it was an “Accredited Investors” as defined in Regulation D of the Securities Act. Pursuant to the share subscription agreements, the Company agreed to issue and sell in aggregate, (i) 129,621 shares of Common Stock to the Regulation S investors, and (ii) 15,000 shares of Common Stock to the Regulation D investors, respectively, at a per share purchase price of $2.50, as part of a series of offerings by the Company for an aggregate of up to <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20221025__20221025__srt--TitleOfIndividualAxis__custom--EightInvestorsMember__srt--RangeAxis__srt--MaximumMember_zGeCXADXBqH9" title="Shares issued">6,000,000 shares of Common Stock at a per share purchase price of $2.50. The gross proceeds in aggregate were $361,553.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On February 20, 2023, the Company entered into Regulation S share subscription agreements with eleven investors, each of whom represented that it was a “non-U.S. Persons” as defined in Regulation S of the Securities Act. Pursuant to the share subscription agreements, the Company agreed to issue and sell in aggregate, 57,783 shares of Common Stock to the Regulation S investors, at a per share purchase price of $2.50 as part of a series of the offerings by the Company for an aggregate of up to <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230220__20230220__srt--TitleOfIndividualAxis__custom--ElevenInvestorsMember__srt--RangeAxis__srt--MaximumMember_zT2r8wvVgxeb" title="Shares issued">6,000,000 shares of Common Stock at a per share purchase price of $2.50. The gross proceeds in aggregate were $144,443.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On July 13, 2023, the Company entered into Regulation S share subscription agreements with 31 investors, each of whom represented that it was a “non-U.S. Persons” as defined in Regulation S of the Securities Act. Pursuant to the share subscription agreements, the Company agreed to issue and sell in aggregate, 250,132 shares of Common Stock to the Regulation S Investors, at a per share purchase price of $2.50 as part of a series of the offerings by the Company for an aggregate of up to <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230713__20230713__srt--TitleOfIndividualAxis__custom--ThirtyOneInvestorsMember__srt--RangeAxis__srt--MaximumMember_z6P3DZFb74vj" title="Shares issued">6,000,000 shares of Common Stock at a per share purchase price of $2.50. The gross proceeds in aggregate were approximately $625,330.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On September 7, 2023, the Company entered into Regulation S share subscription agreements with 71 investors, each of whom represented that it was a “non-U.S. Persons” as defined in Regulation S of the Securities Act. Pursuant to the share subscription agreements, the Company agreed to issue and sell in aggregate, 365,164 shares of Common Stock to the Regulation S investors, at a per share purchase price of $2.50 as part of a series of the offerings by the Company for an aggregate of up to <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230907__20230907__srt--TitleOfIndividualAxis__custom--SeventyOneInvestorsMember__srt--RangeAxis__srt--MaximumMember_zR92Mrvvebwf" title="Shares issued">6,000,000 shares of Common Stock at a per share purchase price of $2.50. The gross proceeds in aggregate were approximately $912,889.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">● </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On November 21, 2023, the Company entered into a Regulation S share subscription agreement with Wong Chun Shoong who represented that he was a “non-U.S. Persons” as defined in Regulation S of the Securities Act. Pursuant to the share subscription agreement, the Company agreed to issue and sell in aggregate, 8,658 shares of Common Stock to the Regulation S investors, at a per share purchase price of $2.50 as part of a series of the offerings by the Company for an aggregate of up to <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231121__20231121__srt--TitleOfIndividualAxis__custom--WongChunShoongMember__srt--RangeAxis__srt--MaximumMember_z6OtYRrSmUse" title="Shares issued">6,000,000 shares of Common Stock at a per share purchase price of $2.50. The gross proceeds in aggregate were approximately $21,645.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Reverse Stock Split</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On April 12, 2024, the Company’s board of directors (the “Board”) unanimously resolved to effect a reverse stock split of the Company’s common stock, par value $0.001 per share (the “Common Stock”), at a ratio of 1-for-4. Following such resolution, on September 9, 2024, the Company filed a Certificate of Amendment (the “Certificate of Amendment”) with the Secretary of State of the State of Nevada to effect the reverse stock split, with an effective time of 9:00AM. Eastern Time on September 11, 2024 (the “Reverse Stock Split”).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Split Adjustment; Treatment of Fractional Shares</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">As a result of the <span id="xdx_900_eus-gaap--StockholdersEquityReverseStockSplit_pid_c20240909__20240909__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zm7fs96dGdOc" title="Reverse stock split description">1:4 Reverse Stock Split, each 4 pre-split shares of Common Stock outstanding will automatically combine into one new share of Common Stock without any action on the part of the holders, and the number of outstanding shares of Common Stock was reduced from 102,742,362 shares to 25,685,591 shares (subject to rounding up of fractional shares to the nearest whole number).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">No fractional shares was issued in connection with the Reverse Stock Split. Fractional shares were rounded up to the nearest whole number</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Share Issuance</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On November 25, 2024, the Company issued, in aggregate, <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20241125__20241125__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zNpzZbjaWI5a" title="Issuance of shares">679,516 shares of Common Stock, representing <span id="xdx_90A_ecustom--PercentageOfConsiderationForServices_dp_c20241125__20241125__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zkUHN9u0iIac" title="Percentage of consideration for services">2.5% to certain consultant in consideration for their services in relation to proposed initial public offering.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On November 25, 2024, the Company issued, in aggregate, <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20241125__20241125__us-gaap--AwardTypeAxis__custom--ConsultingServicesMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zNIvyi2EE1x4" title="Issuance of shares">815,419 shares of Common Stock, representing <span id="xdx_907_ecustom--PercentageOfConsiderationForServices_dp_c20241125__20241125__us-gaap--AwardTypeAxis__custom--ConsultingServicesMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zToGkm76GIT4" title="Percentage of consideration for services">3.0% to certain consultant in consideration for their consulting services.</td></tr> </table> <p id="xdx_898_eus-gaap--ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetTextBlock_zEGGNZARAN2c" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">Details of the Company’s subsidiaries: SUMMARY OF CONSOLIDATED SUBSIDIARIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Subsidiaries of EVOH</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; font-weight: bold">Attributable interest</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 81%; text-align: left">EvoAir International Limited (British Virgin Islands)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvoAirInternationalLimitedBritishVirginIslandsMember_zVpXRw0eCDs7" style="width: 14%; text-align: right" title="Ownership percentage">100</td><td style="width: 2%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Subsidiary of EvoAir International Limited</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Ownership percentage"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">WKL Eco Earth Holdings Pte Ltd (Singapore)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthHoldingsPteLtdSingaporeMember__dei--LegalEntityAxis__custom--EvoAirInternationalLimitedMember_zIeGNstwGHlh" style="text-align: right" title="Ownership percentage">100</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Subsidiaries of WKL Eco Earth Holdings Pte Ltd</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Ownership percentage"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">WKL Eco Earth Sdn Bhd (Malaysia)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthSdnBhdMalaysiaMember__dei--LegalEntityAxis__custom--WKLEcoEarthHoldingsPteLtdMember_z2lyuvSbcAHj" style="text-align: right" title="Ownership percentage">100</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">WKL Green Energy Sdn Bhd (Malaysia)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLGreenEnergySdnBhdMalaysiaMember__dei--LegalEntityAxis__custom--WKLEcoEarthHoldingsPteLtdMember_z1Zsq9XlvJ0e" style="text-align: right" title="Ownership percentage">100</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">EvoAir Manufacturing (M) Sdn Bhd (Malaysia)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvoAirManufacturingMSdnBhdMalaysiaMember__dei--LegalEntityAxis__custom--WKLEcoEarthHoldingsPteLtdMember_zx137MNdReR2" style="text-align: right" title="Ownership percentage">67.5</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">WKL EcoEarth Indochina Co Ltd (Cambodia)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthIndochinaCoLtdCambodiaMember__dei--LegalEntityAxis__custom--WKLEcoEarthHoldingsPteLtdMember_zVIJzHgNXly9" style="text-align: right" title="Ownership percentage">55</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">WKL Guanzhe Green Technology Guangzhou Co Ltd (China)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLGuanzheGreenTechnologyGuangzhouCoLtdChinaMember__dei--LegalEntityAxis__custom--WKLEcoEarthHoldingsPteLtdMember_fKg_____z90wCdeKpEb7" style="text-align: right" title="Ownership percentage">55</td><td style="text-align: left">%*</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Subsidiary of EvoAir Manufacturing (M) Sdn Bhd</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Ownership percentage"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Evo Air Marketing (M) Sdn Bhd (Malaysia)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvoAirMarketingMSdnBhdMalaysiaMember__dei--LegalEntityAxis__custom--EvoAirManufacturingMSdnBhdMember_zQEY6AjErWFc" style="text-align: right" title="Ownership percentage">100</td><td style="text-align: left">%</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">*</td><td style="text-align: justify">Shareholding increased to 62.5% on August 14, 2024</td> </tr></table>

100

2000000

0.001

0.6734

100

2000000

0.6734

98809323

101779323

0.50

24000

6000

0.0002

0.0001

49320

8280

14400

0.0005

0.00009

0.00014

7037762

2520000

6001794

0.0691

0.0248

0.0590

63362756

14297259

5487752

0.6225

0.1405

0.0539

6000000

2.50

74074

2.50

6000000

2.50

185185

5000

2.50

6000000

2.50

12500

129621

15000

2.50

6000000

2.50

361553

57783

2.50

6000000

2.50

144443

250132

2.50

6000000

2.50

625330

365164

2.50

6000000

2.50

912889

8658

2.50

6000000

2.50

21645

0.001

1:4 Reverse Stock Split

102742362

25685591

679516

0.025

815419

0.030

<p id="xdx_898_eus-gaap--ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetTextBlock_zEGGNZARAN2c" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">Details of the Company’s subsidiaries: SUMMARY OF CONSOLIDATED SUBSIDIARIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Subsidiaries of EVOH</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: right; font-weight: bold">Attributable interest</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 81%; text-align: left">EvoAir International Limited (British Virgin Islands)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvoAirInternationalLimitedBritishVirginIslandsMember_zVpXRw0eCDs7" style="width: 14%; text-align: right" title="Ownership percentage">100</td><td style="width: 2%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Subsidiary of EvoAir International Limited</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Ownership percentage"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">WKL Eco Earth Holdings Pte Ltd (Singapore)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthHoldingsPteLtdSingaporeMember__dei--LegalEntityAxis__custom--EvoAirInternationalLimitedMember_zIeGNstwGHlh" style="text-align: right" title="Ownership percentage">100</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Subsidiaries of WKL Eco Earth Holdings Pte Ltd</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Ownership percentage"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">WKL Eco Earth Sdn Bhd (Malaysia)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthSdnBhdMalaysiaMember__dei--LegalEntityAxis__custom--WKLEcoEarthHoldingsPteLtdMember_z2lyuvSbcAHj" style="text-align: right" title="Ownership percentage">100</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">WKL Green Energy Sdn Bhd (Malaysia)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLGreenEnergySdnBhdMalaysiaMember__dei--LegalEntityAxis__custom--WKLEcoEarthHoldingsPteLtdMember_z1Zsq9XlvJ0e" style="text-align: right" title="Ownership percentage">100</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">EvoAir Manufacturing (M) Sdn Bhd (Malaysia)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvoAirManufacturingMSdnBhdMalaysiaMember__dei--LegalEntityAxis__custom--WKLEcoEarthHoldingsPteLtdMember_zx137MNdReR2" style="text-align: right" title="Ownership percentage">67.5</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">WKL EcoEarth Indochina Co Ltd (Cambodia)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthIndochinaCoLtdCambodiaMember__dei--LegalEntityAxis__custom--WKLEcoEarthHoldingsPteLtdMember_zVIJzHgNXly9" style="text-align: right" title="Ownership percentage">55</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">WKL Guanzhe Green Technology Guangzhou Co Ltd (China)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLGuanzheGreenTechnologyGuangzhouCoLtdChinaMember__dei--LegalEntityAxis__custom--WKLEcoEarthHoldingsPteLtdMember_fKg_____z90wCdeKpEb7" style="text-align: right" title="Ownership percentage">55</td><td style="text-align: left">%*</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Subsidiary of EvoAir Manufacturing (M) Sdn Bhd</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Ownership percentage"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Evo Air Marketing (M) Sdn Bhd (Malaysia)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvoAirMarketingMSdnBhdMalaysiaMember__dei--LegalEntityAxis__custom--EvoAirManufacturingMSdnBhdMember_zQEY6AjErWFc" style="text-align: right" title="Ownership percentage">100</td><td style="text-align: left">%</td></tr> </table>

0.675

0.55

NOTE 2 – CHANGE OF CONTROL Pursuant to the terms of a share transfer agreement dated December 20, 2021, Dr. Low, the then sole executive officer and director of the Company and the owner of <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20211219__20211220__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LowWaiKoonMember_zLddDfHedqGl" title="Number of shares restricted">2,000,000 restricted shares of the Company’s ordinary shares representing approximately <span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211220__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LowWaiKoonMember_zv5UfOGcxcG8" title="Ownership percentage">67.34% of the Company’s then issued and outstanding shares, sold his entire shareholding of the Company to WKL Global for an aggregate consideration of $<span id="xdx_909_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20211220__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LowWaiKoonMember_zDjd5dyVSIU6" title="Sale of stock price per share">100. Upon completion of the Change of Control Transaction, WKL Global then owned <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20211219__20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLGlobalLimitedMember_zCbqBU7TDfaj" title="Shares issued for services">2,000,000 shares, or approximately <span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211220__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLGlobalLimitedMember_zzkJa5M1jaAb" title="Ownership percentage">67.34% of the Company’s then issued and outstanding shares, which resulted in a change of control of the Company.

2000000

0.6734

100

2000000

0.6734

<p id="xdx_808_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zmJSjVEgo2p7" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">NOTE 3 – GOING CONCERN The Company’s financial statements as of August 31, 2024, is prepared using generally accepted accounting principles in the United States of America (“U.S. GAAP”) applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established a sustainable ongoing source of revenue sufficient to cover its operating costs and allow it to continue as a going concern. As of August 31, 2024, and 2023, the Company had an accumulated deficit of $39,401,857 and $13,523,266 respectively. The Company incurred net loss of $26,315,396 and $ $6,317,373 for the years ended August 31, 2024, and 2023, respectively. The cash generated from operating activities was $30,822 for the year ended August 31, 2024, and the cash used in operating activities was $1,674,395 for the year ended August 31, 2023. It was brought to the attention of the Management to assess going concern considering all facts and circumstances about the foreseeable future of the Company as well as its assets and liabilities on the basis that it will be able to realize and discharge them in the normal course of business. To address these challenges and ensure the Company’s long-term viability, Management has developed a strategic plan focused on the continued development and expansion of its HVAC business. Key initiatives include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"> </td><td style="width: 0.25in">●</td><td style="text-align: justify">Expansion of Product Offerings: Broadening the range of HVAC products to meet diverse market needs.</td></tr> <tr style="vertical-align: top"> <td> </td><td>●</td><td style="text-align: justify">Geographical Expansion: Penetrating new markets to drive revenue growth.</td></tr> <tr style="vertical-align: top"> <td> </td><td>●</td><td style="text-align: justify">Revenue Diversification: Expanding customer segments across retail, commercial, industrial, and project-based clients, as well as private label and licensing opportunities.</td></tr> <tr style="vertical-align: top"> <td> </td><td style="width: 0.25in">●</td><td style="text-align: justify">Improved Profitability: Achieving economies of scale through operational efficiencies and growth.</td></tr></table> Additionally, the Company is actively pursuing plans to raise additional funding to support operations and business expansion. This includes preparations to uplist on the Nasdaq Capital Market, which is expected to enhance access to capital and further strengthen the Company’s financial position. The consolidated financials have been prepared assuming that the Company will continue as a going concern and accordingly financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

-39401857

-13523266

-26315396

-6317373

30822

-1674395

NOTE 4 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation and principles of consolidation: The accompanying consolidated financial statements have been prepared by the Company in accordance with U.S. GAAP for financial information and pursuant to the applicable rules and regulations of the Securities and Exchange Commission (“SEC”). The consolidated financial statements include the accounts of EvoAir International, WKL Eco Earth Holdings, WKL Eco Earth, WKL Green Energy, and its <span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvoAirManufacturingMSdnBhdMalaysiaMember__dei--LegalEntityAxis__custom--WKLEcoEarthHoldingsPteLtdMember_zU4yhtAcbDQ" title="Ownership percentage">67.5% owned EvoAir Manufacturing which included a <span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvoAirMarketingMSdnBhdMalaysiaMember__dei--LegalEntityAxis__custom--EvoAirManufacturingMSdnBhdMember_z8v2zDwCKs51" title="Ownership percentage">100% owned subsidiary, Evo Air Marketing, <span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthIndochinaCoLtdCambodiaMember__dei--LegalEntityAxis__custom--WKLEcoEarthHoldingsPteLtdMember_zVOk1Y7E2kQa" title="Equity Method Investment, Ownership Percentage">55% owned WKL EcoEarth Indochina, and its <span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLGuanzheGreenTechnologyGuangzhouCoLtdChinaMember__dei--LegalEntityAxis__custom--WKLEcoEarthHoldingsPteLtdMember_zfvZhZViZE3" title="Ownership percentage">55% owned WKL Guanzhe. All intercompany accounts and transactions have been eliminated in consolidation. In the opinion of the Management, the accompanying financial statements contain all adjustments (consisting of normal and recurring accruals) necessary to present fairly all financial statements in accordance with U.S. GAAP. The non-controlling interests are presented in the consolidated balance sheets, separately from equity attributable to the stockholders of the Company. Non-controlling interests in the results of the Company are presented on the face of the consolidated statements of operations and comprehensive loss as an allocation of the total loss for the year between non-controlling interest holders and the stockholders of the Company. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of sales and expenses during the reporting periods. Key estimates in the accompanying consolidated financial statements include, among others, revenue recognition, allowances for credit losses and product returns, provisions for obsolete inventory, valuation of long-lived assets and Rights of Use (“ROU”) assets (including lease liabilities), and deferred income tax asset valuation allowances. Actual results could differ materially from these estimates. Fiscal Year End The Company operates on a fiscal year basis with the fiscal year ending on August 31. Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less to be cash equivalents. The Company places its cash with a high credit quality financial institution. WKL Guanzhe business is primarily conducted in China and substantially all of revenue are denominated in RMB. The government of People’s Republic of China (“PRC”) imposes control over its foreign currency reserves in part through direct regulation of the conversion of RMB into foreign exchange and through restrictions on foreign trade. Comprehensive Gain or Loss ASC 220 “Comprehensive Income,” establishes standards for the reporting and display of comprehensive income and its components in the financial statements. As of August 31, 2024, and 2023, the Company established that there are items that represented components of comprehensive income and, therefore, has included a statement of comprehensive income in the financial statements. <p id="xdx_84C_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zPrTHgSr6rFb" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">Foreign Currency Translation The functional currency of Chinese operations is Chinese Renminbi, (“RMB”). The functional currency of the Company’s Singapore operations is Singapore dollars (“SGD”). The functional currency of the Company’s Malaysia operations is Ringgit Malaysia (“RM”). Management has adopted ASC 830 “Foreign Currency Matters” for transactions that occur in foreign currencies. Monetary assets denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Average monthly rates are used to translate revenues and expenses. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Exchange gains or losses arising from foreign currency transactions are included in the determination of net income for the respective periods. Assets and liabilities of the Company’s operations are translated into the reporting currency, United States Dollars, at the exchange rate in effect at the balance sheet dates. Revenue and expenses are translated at average rates in effect during the reporting periods. Equity transactions are recorded at the historical rate when the transaction occurs. The resulting translation adjustment is reflected as accumulated other comprehensive income, a separate component of stockholders’ equity in the statement of stockholders’ equity. <p id="xdx_847_eus-gaap--CreditLossFinancialInstrumentPolicyTextBlock_z933hoby3Uxd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Credit Losses In June 2016, the FASB issued Accounting Standards Update (ASU) 2016-13, specifically Financial Instruments – Credit Losses (Topic 326), denoted as ASC 326. This regulatory framework supersedes the incurred loss methodology with the Current Expected Credit Loss (CECL) methodology. CECL necessitates the derivation of credit loss estimates for the remaining projected life of financial assets, encompassing historical data, prevailing conditions, and substantiated forecasts. Broadly applicable to financial assets assessed at amortized cost, including trade receivables, loan receivables, and held-to-maturity debt securities, CECL also extends its purview to certain off-balance sheet credit exposures, such as unfunded commitments to extend credit. In adherence to this methodology, financial assets measured at amortized cost are to be presented on financial statements at the net amount anticipated to be collected, incorporating an allowance for credit losses as a means of accounting for the estimated credit losses. The Company adopted ASU 2016-13 on September 1, 2023, using the modified retrospective method. See below allowance for credit losses for more information. Accounts Receivable and Allowance for Credit Losses Accounts receivable are recorded at the net value of the face amount less any allowance for expected credit loss. The allowance for expected credit loss is the Company’s best estimate of the amount of probable credit losses in our existing accounts receivable. An allowance for credit losses is recorded in the period when loss is probable based on an assessment of specific evidence indicating troubled collection, historical experience, accounts aging and other factors. The Company reviews the allowance for expected credit loss on a regular basis, and all past due balances are reviewed individually for collectability. An account receivable is written off after all collection effort has ceased. Recoveries of receivables previously written off are recorded when received. Interest is not charged on past due accounts. As of August 31, 2024, and 2023, our accounts receivable amounted to $62,914 and $44,130, respectively, with no allowance for expected credit loss for both years. Inventories Inventories consist primarily of finished goods, raw materials, and work-in-process (“WIP”) from WKL Eco Earth, WKL EcoEarth Indochina, WKL Guanzhe, and EvoAir Manufacturing. Inventories are recognized at the lower of cost or net realizable value. We determine the costs of inventory using the standard cost method, which approximates actual cost based on a first-in, first-out method. All other costs, including administrative costs, are expensed as incurred. <p id="xdx_84D_ecustom--DepositPrepaymentsAndOtherReceivablesPolicyTextBlock_zieZJgjFyhw3" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">Deposit, prepayments, and other receivables Deposit, prepayments and other receivables are comprised of prepayments paid to vendors to initiate orders and prepaid services fees and are classified as current assets if such amounts are to be recognized within one year from the balance sheet date. Property, Plant and Equipment Property, plant and equipment are recorded at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the related capitalized assets. Property plant and equipment are depreciated over <span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--PropertyPlantAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zKInPi04XBGi" title="Estimated useful life">5 to <span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--PropertyPlantAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zykiEJuSzOUi" title="Estimated useful life">10 years. <p id="xdx_898_ecustom--ScheduleOfEstimatedUsefulLivesOfPropertyPlantAndEquipmentTableTextBlock_zhO6QTXu9hR2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> SUMMARY OF ESTIMATED USEFUL LIVES OF ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Useful lives</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">Plant and machineries</td><td style="width: 2%"> </td> <td style="text-align: right; width: 20%"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--PropertyPlantAndEquipmentMember_zTGE5q9ORN2l" title="Estimated useful life">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: right">5 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Vehicles</td><td> </td> <td style="text-align: right">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and equipment</td><td> </td> <td style="text-align: right"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zTjyXqzAbXeb" title="Estimated useful life">10 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Renovation</td><td> </td> <td style="text-align: right">10 years</td></tr> </table> Repair and maintenance costs are charged to expense as incurred. At the time of retirement or other disposition of property, plant and equipment, the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in operations. <p id="xdx_840_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zZVJLOC7eMT1" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">Intangible Assets and Other Long-Lived Assets The Company’s intangible assets consist of patents and trademarks related to assignments of intellectual properties by Dr. Low into WKL Eco Earth Holdings under the IP Assignments as contemplated in Note 1. The intangible assets are recorded at fair market value and are amortized using the straight-line method over an estimated life of 20 years for both patents and trademarks. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. The recoverability of these assets is measured by comparison of their carrying amounts to future undiscounted cash flows the assets are expected to generate. If identifiable intangibles are impaired, the impairment to be recognized equals the amount by which the carrying value of the assets exceeds its fair market value. Revenue Recognition Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that an entity expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The Company does not disaggregate its revenue streams as the economic factors underlying the contracts are similar and provide no significant distinction. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods or services in the contract; (ii) determination of whether the promised goods or services are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. <p id="xdx_848_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zXOoUxYQyB3h" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">Deferred Revenue The Company collects deposits from customers in advance for some business contracts. The customer payments received in advance are recorded as deferred revenue on the balance sheet. The deferred revenue of $440,069 was recorded as of August 31, 2023, with $135,557 recognized as revenue for year ended August 31, 2024. The Company recognized $10,012 deferred revenue as of August 31, 2024. Deferred Offering Costs Deferred offering costs include specific incremental costs directly attributable to the Company’s public offering of securities in conjunction with the Uplifting. Deferred offering costs exclude management salaries or other general and administrative expenses. These costs are being deferred and will be charged against the gross proceeds of the offering. Leases We have entered into operating agreements primarily for office and factory. We determine if an arrangement is a lease at inception. For all classes of underlying assets, we elect not to recognize right of use assets or lease liabilities when a lease has a lease term of 12 months or less at the commencement date and does not include an option to purchase the underlying asset that we are reasonably certain to exercise. Operating lease assets and liabilities are included on our consolidated balance sheet as of August 31, 2024. Operating lease assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value of the future lease payments is our incremental borrowing rate, because the interest rate implicit in most of our leases is not readily determinable. Our incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with similar terms and payments, and in the economic environments where the leased asset is located. Operating lease assets also include any prepaid lease payments and lease incentives. Our lease terms include periods under options to extend or terminate the lease when it is reasonably certain that we will exercise that option. We generally use the base, non-cancellable, lease term when determining the lease assets and liabilities. Operating lease expense is recognized on a straight-line basis over the lease term. Our lease agreements generally contain lease and non-lease components. Non-lease components primarily include payments for maintenance and utilities. We combine fixed payments for non-lease components with our lease payments and account for them together as a single lease component, which increases the amount of our lease assets and liabilities. Income Taxes The Company utilizes ASC Topic 740, “Income Taxes,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the consolidated financial statements or tax returns. The Company accounts for income taxes using the asset and liability method to compute the differences between the tax basis of assets and liabilities and the related financial amounts, using currently enacted tax rates. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized. The Company’s practice is to recognize interest and penalties, if any, related to uncertain tax positions in income tax expense in the consolidated statements of operations. Measurement of Fair Value The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Financial assets are marked to bid prices and financial liabilities are marked to offer prices. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is defined in the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data. Earnings (Loss) per Share The Company computes basic and diluted earnings (loss) per share amounts in accordance with ASC Topic 260, “Earnings per Share.” Basic earnings (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. As of August 31, 2024, the Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding. <p id="xdx_84D_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zD9YfwhcCVb5" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">Recently Issued Accounting Pronouncements Recently Issued Accounting Pronouncements - Adopted In August 2020, the FASB issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40). This ASU reduces the number of accounting models for convertible debt instruments and convertible preferred stock and amends the guidance for the derivatives scope exception for contracts in an entity’s own equity to reduce form-over-substance-based accounting conclusions. In addition, this ASU improves and amends the related earnings per share guidance. This standard becomes effective for the Company beginning on October 1, 2024. Adoption is either a modified retrospective method or a fully retrospective method of transition. The Company adopted this guidance effective September 1, 2023, and the adoption of this standard did not have a material impact on its consolidated financial statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). ASU 2016-13 provides guidance for recognizing credit losses on financial instruments based on an estimate of current expected credit losses model. The amendments are effective for fiscal years beginning after December 15, 2019. Recently, the FASB issued the final ASU to delay adoption for smaller reporting companies for fiscal years beginning after December 15, 2022. We adopted ASU 2016-13 on September 1, 2023, and it did not have a material impact on our consolidated financial statements and related disclosures. Recently Issued Accounting Pronouncements - Not Yet Applicable or Adopted In November 2023, the FASB issued ASU 2023-07, Improvement to Reportable Segment Disclosures. This ASU aims to improve segment disclosures through enhanced disclosures about significant segment expenses. The standard requires disclosure of significant expense categories and amounts for such expenses, including those segment expenses that are regularly provided to the chief operating decision maker, easily computable from information that is regularly provided, or significant expenses that are expressed in a form other than actual amounts. This standard will be effective for the Company in Fiscal Year 2025 and is required to be applied retrospectively to all prior periods presented in the financial statements. The Company is currently evaluating the impact of the additional disclosure requirements on the Company’s consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures, a final standard on improvements to income tax disclosures which applies to all entities subject to income taxes. The standard requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The standard is intended to benefit investors by providing more detailed income tax disclosures that would be useful in making capital allocation decisions. This standard will be effective for the Company in Fiscal Year 2026 and should be applied prospectively. The Company is currently evaluating the impact of the additional disclosure requirements on the Company’s consolidated financial statements. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by Management to have a material impact on the Company’s present or future financial statements.

Basis of presentation and principles of consolidation: The accompanying consolidated financial statements have been prepared by the Company in accordance with U.S. GAAP for financial information and pursuant to the applicable rules and regulations of the Securities and Exchange Commission (“SEC”). The consolidated financial statements include the accounts of EvoAir International, WKL Eco Earth Holdings, WKL Eco Earth, WKL Green Energy, and its <span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvoAirManufacturingMSdnBhdMalaysiaMember__dei--LegalEntityAxis__custom--WKLEcoEarthHoldingsPteLtdMember_zU4yhtAcbDQ" title="Ownership percentage">67.5% owned EvoAir Manufacturing which included a <span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvoAirMarketingMSdnBhdMalaysiaMember__dei--LegalEntityAxis__custom--EvoAirManufacturingMSdnBhdMember_z8v2zDwCKs51" title="Ownership percentage">100% owned subsidiary, Evo Air Marketing, <span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLEcoEarthIndochinaCoLtdCambodiaMember__dei--LegalEntityAxis__custom--WKLEcoEarthHoldingsPteLtdMember_zVOk1Y7E2kQa" title="Equity Method Investment, Ownership Percentage">55% owned WKL EcoEarth Indochina, and its <span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--WKLGuanzheGreenTechnologyGuangzhouCoLtdChinaMember__dei--LegalEntityAxis__custom--WKLEcoEarthHoldingsPteLtdMember_zfvZhZViZE3" title="Ownership percentage">55% owned WKL Guanzhe. All intercompany accounts and transactions have been eliminated in consolidation. In the opinion of the Management, the accompanying financial statements contain all adjustments (consisting of normal and recurring accruals) necessary to present fairly all financial statements in accordance with U.S. GAAP. The non-controlling interests are presented in the consolidated balance sheets, separately from equity attributable to the stockholders of the Company. Non-controlling interests in the results of the Company are presented on the face of the consolidated statements of operations and comprehensive loss as an allocation of the total loss for the year between non-controlling interest holders and the stockholders of the Company.

0.675

0.55

Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of sales and expenses during the reporting periods. Key estimates in the accompanying consolidated financial statements include, among others, revenue recognition, allowances for credit losses and product returns, provisions for obsolete inventory, valuation of long-lived assets and Rights of Use (“ROU”) assets (including lease liabilities), and deferred income tax asset valuation allowances. Actual results could differ materially from these estimates.

Fiscal Year End The Company operates on a fiscal year basis with the fiscal year ending on August 31.

Cash and Cash Equivalents The Company considers all highly liquid investments with a maturity of three months or less to be cash equivalents. The Company places its cash with a high credit quality financial institution. WKL Guanzhe business is primarily conducted in China and substantially all of revenue are denominated in RMB. The government of People’s Republic of China (“PRC”) imposes control over its foreign currency reserves in part through direct regulation of the conversion of RMB into foreign exchange and through restrictions on foreign trade.

Comprehensive Gain or Loss ASC 220 “Comprehensive Income,” establishes standards for the reporting and display of comprehensive income and its components in the financial statements. As of August 31, 2024, and 2023, the Company established that there are items that represented components of comprehensive income and, therefore, has included a statement of comprehensive income in the financial statements.

<p id="xdx_84C_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zPrTHgSr6rFb" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">Foreign Currency Translation The functional currency of Chinese operations is Chinese Renminbi, (“RMB”). The functional currency of the Company’s Singapore operations is Singapore dollars (“SGD”). The functional currency of the Company’s Malaysia operations is Ringgit Malaysia (“RM”). Management has adopted ASC 830 “Foreign Currency Matters” for transactions that occur in foreign currencies. Monetary assets denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Average monthly rates are used to translate revenues and expenses. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Exchange gains or losses arising from foreign currency transactions are included in the determination of net income for the respective periods. Assets and liabilities of the Company’s operations are translated into the reporting currency, United States Dollars, at the exchange rate in effect at the balance sheet dates. Revenue and expenses are translated at average rates in effect during the reporting periods. Equity transactions are recorded at the historical rate when the transaction occurs. The resulting translation adjustment is reflected as accumulated other comprehensive income, a separate component of stockholders’ equity in the statement of stockholders’ equity.

<p id="xdx_847_eus-gaap--CreditLossFinancialInstrumentPolicyTextBlock_z933hoby3Uxd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Credit Losses In June 2016, the FASB issued Accounting Standards Update (ASU) 2016-13, specifically Financial Instruments – Credit Losses (Topic 326), denoted as ASC 326. This regulatory framework supersedes the incurred loss methodology with the Current Expected Credit Loss (CECL) methodology. CECL necessitates the derivation of credit loss estimates for the remaining projected life of financial assets, encompassing historical data, prevailing conditions, and substantiated forecasts. Broadly applicable to financial assets assessed at amortized cost, including trade receivables, loan receivables, and held-to-maturity debt securities, CECL also extends its purview to certain off-balance sheet credit exposures, such as unfunded commitments to extend credit. In adherence to this methodology, financial assets measured at amortized cost are to be presented on financial statements at the net amount anticipated to be collected, incorporating an allowance for credit losses as a means of accounting for the estimated credit losses. The Company adopted ASU 2016-13 on September 1, 2023, using the modified retrospective method. See below allowance for credit losses for more information.

Accounts Receivable and Allowance for Credit Losses Accounts receivable are recorded at the net value of the face amount less any allowance for expected credit loss. The allowance for expected credit loss is the Company’s best estimate of the amount of probable credit losses in our existing accounts receivable. An allowance for credit losses is recorded in the period when loss is probable based on an assessment of specific evidence indicating troubled collection, historical experience, accounts aging and other factors. The Company reviews the allowance for expected credit loss on a regular basis, and all past due balances are reviewed individually for collectability. An account receivable is written off after all collection effort has ceased. Recoveries of receivables previously written off are recorded when received. Interest is not charged on past due accounts. As of August 31, 2024, and 2023, our accounts receivable amounted to $62,914 and $44,130, respectively, with no allowance for expected credit loss for both years.

62914

44130

Inventories Inventories consist primarily of finished goods, raw materials, and work-in-process (“WIP”) from WKL Eco Earth, WKL EcoEarth Indochina, WKL Guanzhe, and EvoAir Manufacturing. Inventories are recognized at the lower of cost or net realizable value. We determine the costs of inventory using the standard cost method, which approximates actual cost based on a first-in, first-out method. All other costs, including administrative costs, are expensed as incurred.

<p id="xdx_84D_ecustom--DepositPrepaymentsAndOtherReceivablesPolicyTextBlock_zieZJgjFyhw3" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">Deposit, prepayments, and other receivables Deposit, prepayments and other receivables are comprised of prepayments paid to vendors to initiate orders and prepaid services fees and are classified as current assets if such amounts are to be recognized within one year from the balance sheet date.

Property, Plant and Equipment Property, plant and equipment are recorded at cost less accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the related capitalized assets. Property plant and equipment are depreciated over <span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--PropertyPlantAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zKInPi04XBGi" title="Estimated useful life">5 to <span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--PropertyPlantAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zykiEJuSzOUi" title="Estimated useful life">10 years. <p id="xdx_898_ecustom--ScheduleOfEstimatedUsefulLivesOfPropertyPlantAndEquipmentTableTextBlock_zhO6QTXu9hR2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> SUMMARY OF ESTIMATED USEFUL LIVES OF ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Useful lives</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">Plant and machineries</td><td style="width: 2%"> </td> <td style="text-align: right; width: 20%"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--PropertyPlantAndEquipmentMember_zTGE5q9ORN2l" title="Estimated useful life">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: right">5 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Vehicles</td><td> </td> <td style="text-align: right">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and equipment</td><td> </td> <td style="text-align: right"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zTjyXqzAbXeb" title="Estimated useful life">10 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Renovation</td><td> </td> <td style="text-align: right">10 years</td></tr> </table> Repair and maintenance costs are charged to expense as incurred. At the time of retirement or other disposition of property, plant and equipment, the cost and accumulated depreciation will be removed from the accounts and the resulting gain or loss, if any, will be reflected in operations.

P5Y

P10Y

<p id="xdx_898_ecustom--ScheduleOfEstimatedUsefulLivesOfPropertyPlantAndEquipmentTableTextBlock_zhO6QTXu9hR2" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> SUMMARY OF ESTIMATED USEFUL LIVES OF ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Useful lives</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">Plant and machineries</td><td style="width: 2%"> </td> <td style="text-align: right; width: 20%"><span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--PropertyPlantAndEquipmentMember_zTGE5q9ORN2l" title="Estimated useful life">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: right">5 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Vehicles</td><td> </td> <td style="text-align: right">5 years</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and equipment</td><td> </td> <td style="text-align: right"><span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240831__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zTjyXqzAbXeb" title="Estimated useful life">10 years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Renovation</td><td> </td> <td style="text-align: right">10 years</td></tr> </table>

P5Y

P10Y

<p id="xdx_840_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zZVJLOC7eMT1" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">Intangible Assets and Other Long-Lived Assets The Company’s intangible assets consist of patents and trademarks related to assignments of intellectual properties by Dr. Low into WKL Eco Earth Holdings under the IP Assignments as contemplated in Note 1. The intangible assets are recorded at fair market value and are amortized using the straight-line method over an estimated life of 20 years for both patents and trademarks. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. The recoverability of these assets is measured by comparison of their carrying amounts to future undiscounted cash flows the assets are expected to generate. If identifiable intangibles are impaired, the impairment to be recognized equals the amount by which the carrying value of the assets exceeds its fair market value.

P20Y

Revenue Recognition Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that an entity expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The Company does not disaggregate its revenue streams as the economic factors underlying the contracts are similar and provide no significant distinction. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company applies the following five-step model in order to determine this amount: (i) identification of the promised goods or services in the contract; (ii) determination of whether the promised goods or services are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including the constraint on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company only applies the five-step model to contracts when it is probable that the entity will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer. Once a contract is determined to be within the scope of ASC 606 at contract inception, the Company reviews the contract to determine which performance obligations the Company must deliver and which of these performance obligations are distinct. The Company recognizes as revenues the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.

<p id="xdx_848_eus-gaap--RevenueFromContractWithCustomerPolicyTextBlock_zXOoUxYQyB3h" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">Deferred Revenue The Company collects deposits from customers in advance for some business contracts. The customer payments received in advance are recorded as deferred revenue on the balance sheet. The deferred revenue of $440,069 was recorded as of August 31, 2023, with $135,557 recognized as revenue for year ended August 31, 2024. The Company recognized $10,012 deferred revenue as of August 31, 2024.

440069

135557

10012

Deferred Offering Costs Deferred offering costs include specific incremental costs directly attributable to the Company’s public offering of securities in conjunction with the Uplifting. Deferred offering costs exclude management salaries or other general and administrative expenses. These costs are being deferred and will be charged against the gross proceeds of the offering.

Leases We have entered into operating agreements primarily for office and factory. We determine if an arrangement is a lease at inception. For all classes of underlying assets, we elect not to recognize right of use assets or lease liabilities when a lease has a lease term of 12 months or less at the commencement date and does not include an option to purchase the underlying asset that we are reasonably certain to exercise. Operating lease assets and liabilities are included on our consolidated balance sheet as of August 31, 2024. Operating lease assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value of the future lease payments is our incremental borrowing rate, because the interest rate implicit in most of our leases is not readily determinable. Our incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with similar terms and payments, and in the economic environments where the leased asset is located. Operating lease assets also include any prepaid lease payments and lease incentives. Our lease terms include periods under options to extend or terminate the lease when it is reasonably certain that we will exercise that option. We generally use the base, non-cancellable, lease term when determining the lease assets and liabilities. Operating lease expense is recognized on a straight-line basis over the lease term. Our lease agreements generally contain lease and non-lease components. Non-lease components primarily include payments for maintenance and utilities. We combine fixed payments for non-lease components with our lease payments and account for them together as a single lease component, which increases the amount of our lease assets and liabilities.

Income Taxes The Company utilizes ASC Topic 740, “Income Taxes,” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the consolidated financial statements or tax returns. The Company accounts for income taxes using the asset and liability method to compute the differences between the tax basis of assets and liabilities and the related financial amounts, using currently enacted tax rates. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized. The Company’s practice is to recognize interest and penalties, if any, related to uncertain tax positions in income tax expense in the consolidated statements of operations.

Measurement of Fair Value The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Financial assets are marked to bid prices and financial liabilities are marked to offer prices. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is defined in the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data.

Earnings (Loss) per Share The Company computes basic and diluted earnings (loss) per share amounts in accordance with ASC Topic 260, “Earnings per Share.” Basic earnings (loss) per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. As of August 31, 2024, the Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding.

<p id="xdx_84D_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zD9YfwhcCVb5" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">Recently Issued Accounting Pronouncements Recently Issued Accounting Pronouncements - Adopted In August 2020, the FASB issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40). This ASU reduces the number of accounting models for convertible debt instruments and convertible preferred stock and amends the guidance for the derivatives scope exception for contracts in an entity’s own equity to reduce form-over-substance-based accounting conclusions. In addition, this ASU improves and amends the related earnings per share guidance. This standard becomes effective for the Company beginning on October 1, 2024. Adoption is either a modified retrospective method or a fully retrospective method of transition. The Company adopted this guidance effective September 1, 2023, and the adoption of this standard did not have a material impact on its consolidated financial statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). ASU 2016-13 provides guidance for recognizing credit losses on financial instruments based on an estimate of current expected credit losses model. The amendments are effective for fiscal years beginning after December 15, 2019. Recently, the FASB issued the final ASU to delay adoption for smaller reporting companies for fiscal years beginning after December 15, 2022. We adopted ASU 2016-13 on September 1, 2023, and it did not have a material impact on our consolidated financial statements and related disclosures. Recently Issued Accounting Pronouncements - Not Yet Applicable or Adopted In November 2023, the FASB issued ASU 2023-07, Improvement to Reportable Segment Disclosures. This ASU aims to improve segment disclosures through enhanced disclosures about significant segment expenses. The standard requires disclosure of significant expense categories and amounts for such expenses, including those segment expenses that are regularly provided to the chief operating decision maker, easily computable from information that is regularly provided, or significant expenses that are expressed in a form other than actual amounts. This standard will be effective for the Company in Fiscal Year 2025 and is required to be applied retrospectively to all prior periods presented in the financial statements. The Company is currently evaluating the impact of the additional disclosure requirements on the Company’s consolidated financial statements. In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures, a final standard on improvements to income tax disclosures which applies to all entities subject to income taxes. The standard requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The standard is intended to benefit investors by providing more detailed income tax disclosures that would be useful in making capital allocation decisions. This standard will be effective for the Company in Fiscal Year 2026 and should be applied prospectively. The Company is currently evaluating the impact of the additional disclosure requirements on the Company’s consolidated financial statements. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by Management to have a material impact on the Company’s present or future financial statements.

NOTE 5 INVENTORIES Inventories consist of the following: SCHEDULE OF INVENTORIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240831_zkGLWL7OwnIf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20230831_zoWnFZlwNMIl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryFinishedGoods_iI_maINz4th_z75o80W9DXNd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Finished goods</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">334,917</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">329,420</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryWorkInProcessAndRawMaterials_iI_maINz4th_zNzJeIMdxG4c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Raw materials and supplies</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,130</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">138,869</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--InventoryWorkInProcess_iI_maINz4th_zXnLnONNrTXg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Work in progress</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">162,189</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryNet_iTI_mtINz4th_zedQ4r7s3kt7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total inventory on hand</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">460,047</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">630,478</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Inventories consist of the following: SCHEDULE OF INVENTORIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240831_zkGLWL7OwnIf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20230831_zoWnFZlwNMIl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryFinishedGoods_iI_maINz4th_z75o80W9DXNd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Finished goods</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">334,917</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">329,420</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--InventoryWorkInProcessAndRawMaterials_iI_maINz4th_zNzJeIMdxG4c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Raw materials and supplies</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,130</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">138,869</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--InventoryWorkInProcess_iI_maINz4th_zXnLnONNrTXg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Work in progress</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">162,189</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InventoryNet_iTI_mtINz4th_zedQ4r7s3kt7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total inventory on hand</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">460,047</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">630,478</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

334917

329420

125130

138869

162189

460047

630478

NOTE 6 DEPOSIT, PREPAYMENTS AND OTHER RECEIVABLES <p id="xdx_89B_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zuJdq95pAhp8" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">Deposit, prepayments, and other receivables consists of the following: SCHEDULE OF DEPOSIT PREPAYMENTS AND OTHER RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240831_zgfJKw2zSut3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20230831_ze2Cot1YZtxb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--DepositAssets_iI_maDPAORzvWe_zCV7OpwOfDdg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Deposits and Prepayments</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">33,406</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">20,777</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherReceivables_iI_maDPAORzvWe_zxj6lEnAadQ5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other receivables (Advances to suppliers)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">81,400</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">596,730</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DepositPrepaymentsAndOtherReceivables_iTI_mtDPAORzvWe_zwc97JTHeJ34" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">114,806</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">617,507</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_89B_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zuJdq95pAhp8" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">Deposit, prepayments, and other receivables consists of the following: SCHEDULE OF DEPOSIT PREPAYMENTS AND OTHER RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240831_zgfJKw2zSut3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20230831_ze2Cot1YZtxb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--DepositAssets_iI_maDPAORzvWe_zCV7OpwOfDdg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Deposits and Prepayments</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">33,406</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">20,777</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OtherReceivables_iI_maDPAORzvWe_zxj6lEnAadQ5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other receivables (Advances to suppliers)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">81,400</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">596,730</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DepositPrepaymentsAndOtherReceivables_iTI_mtDPAORzvWe_zwc97JTHeJ34" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">114,806</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">617,507</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

33406

20777

81400

596730

114806 617507

<p id="xdx_807_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_z3i36Nu0iwp8" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">NOTE 7 PROPERTY, PLANT AND EQUIPMENT, NET Property, plant, and equipment consist of the following: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240831_zfHZ7B10kIhj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20230831_zwh2tb3uH81l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PlantAndMachineryMember_z26sRQU2Mzh7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Plant and machinery</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">601,405</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">476,219</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zpIwu3M22x31" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,143</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,848</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zbUotKYrdD25" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Vehicles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83,239</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,497</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zHU74rInQOWd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,936</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,285</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RenovationMember_zGzGMMkg4PF5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Renovation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">121,700</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">113,305</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzhiV_zjaGBD5S3rx7" style="vertical-align: bottom; background-color: White"> <td> Property, plant and equipment gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">891,423</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">745,154</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzhiV_ztVyR6whcwm8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(533,645</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(281,767</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzhiV_zbZT8rPlwHTg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Property, plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">357,778</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">463,387</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Depreciation expense for the year ended August 31, 2024, was $251,878, and for the year ended August 31, 2023, was $132,170.

Property, plant, and equipment consist of the following: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240831_zfHZ7B10kIhj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20230831_zwh2tb3uH81l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--PlantAndMachineryMember_z26sRQU2Mzh7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Plant and machinery</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">601,405</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">476,219</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zpIwu3M22x31" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61,143</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,848</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zbUotKYrdD25" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Vehicles</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83,239</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,497</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zHU74rInQOWd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,936</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,285</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RenovationMember_zGzGMMkg4PF5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Renovation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">121,700</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">113,305</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzhiV_zjaGBD5S3rx7" style="vertical-align: bottom; background-color: White"> <td> Property, plant and equipment gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">891,423</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">745,154</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzhiV_ztVyR6whcwm8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(533,645</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(281,767</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzhiV_zbZT8rPlwHTg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Property, plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">357,778</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">463,387</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

601405

476219

61143

55848

83239

77497

23936

22285

121700

113305

891423

745154

533645

281767

357778

463387

251878

132170

NOTE 8 – INTANGIBLE ASSETS <p id="xdx_892_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zPrdVazQ6Rqb" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">The below table summarizes the identifiable intangible assets as of August 31, 2024, and August 31, 2023: SUMMARY OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240831_zWTNJtx7dNT6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20230831_z1vRrDwaGb89" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PortableAirCoolerMember_zRtcxbLj2Wkc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Technology 1-Portable Air Cooler</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">27,438,763</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">27,438,763</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CondensingUnitMember_zNUiBDXA7WNj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Technology 2-Condensing Unit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">55,709,004</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">55,709,004</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maFLIANzNGu_zNLy9we5kXf2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Finite- lived intangible assets, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83,147,767</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83,147,767</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msFLIANzNGu_zhCDR41QWpyb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">(11,086,369</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">(6,928,981</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_ecustom--TechnologyrelatedIntangibleAssetImpairment_iNI_di_msFLIANzNGu_zM1gqWnhwi99" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Technology-related intangible asset impairment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(20,580,040</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzNGu_zTGogQgTMf4k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Intangible assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">51,481,358</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">76,218,786</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Amortization expenses for intangible assets for the years ended August 31, 2024, and 2023, were both $4,157,388. During the year ended August 31, 2024, the Company recognized $20,580,040 impairment on the above intangible assets.

<p id="xdx_892_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zPrdVazQ6Rqb" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">The below table summarizes the identifiable intangible assets as of August 31, 2024, and August 31, 2023: SUMMARY OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240831_zWTNJtx7dNT6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20230831_z1vRrDwaGb89" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PortableAirCoolerMember_zRtcxbLj2Wkc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Technology 1-Portable Air Cooler</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">27,438,763</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">27,438,763</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CondensingUnitMember_zNUiBDXA7WNj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Technology 2-Condensing Unit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">55,709,004</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">55,709,004</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maFLIANzNGu_zNLy9we5kXf2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Finite- lived intangible assets, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83,147,767</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">83,147,767</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msFLIANzNGu_zhCDR41QWpyb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">(11,086,369</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">(6,928,981</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_ecustom--TechnologyrelatedIntangibleAssetImpairment_iNI_di_msFLIANzNGu_zM1gqWnhwi99" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Technology-related intangible asset impairment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(20,580,040</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzNGu_zTGogQgTMf4k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Intangible assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">51,481,358</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">76,218,786</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

27438763

55709004

83147767

11086369

6928981

20580040

51481358

76218786

4157388

20580040

<p id="xdx_802_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_zdjVVo10sn33" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">NOTE 9 ACCOUNTS PAYABLE, ACCRUALS, AND OTHER PAYABLES <p id="xdx_898_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zBqInMGVkMU3" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">Accounts payable, accruals, and other payables consist of the following: SCHEDULE OF ACCOUNTS PAYABLES ACCRUALS AND OTHER PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240831_zjIVhDA9NqGe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20230831_zLVQXFQjNbAf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_404_eus-gaap--AccountsPayableCurrent_iI_maAPAAOzW0A_zJm6PkNt0yKk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Accounts payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">154,854</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">40,939</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AccruedLiabilitiesCurrent_iI_maAPAAOzW0A_z1rqVvzIVywj" style="vertical-align: bottom; background-color: White"> <td>Accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">113,046</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,949</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherAccountsPayableAndAccruedLiabilities_iI_maAPAAOzW0A_zbcWNmXR3MO9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other payables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">95,831</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,487</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_mtAPAAOzW0A_zLTVc9uHAX17" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">363,731</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">198,375</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_898_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zBqInMGVkMU3" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">Accounts payable, accruals, and other payables consist of the following: SCHEDULE OF ACCOUNTS PAYABLES ACCRUALS AND OTHER PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240831_zjIVhDA9NqGe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20230831_zLVQXFQjNbAf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_404_eus-gaap--AccountsPayableCurrent_iI_maAPAAOzW0A_zJm6PkNt0yKk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Accounts payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">154,854</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">40,939</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AccruedLiabilitiesCurrent_iI_maAPAAOzW0A_z1rqVvzIVywj" style="vertical-align: bottom; background-color: White"> <td>Accruals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">113,046</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,949</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherAccountsPayableAndAccruedLiabilities_iI_maAPAAOzW0A_zbcWNmXR3MO9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other payables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">95,831</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,487</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_mtAPAAOzW0A_zLTVc9uHAX17" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">363,731</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">198,375</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

154854

40939

113046

129949

95831

27487

363731

198375

<p id="xdx_805_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zPAC68smrSX7" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">NOTE 10 RELATED PARTY TRANSACTIONS Amounts due to shareholders Amounts due to shareholders are unsecured, with interest of 3% per annum and tenure of 6 months, or mutually agreed between the parties. The Company reported amount due to shareholders of $1,202,692 and $232,095 as of August 31, 2024, and 2023, respectively.

Amounts due to shareholders are unsecured, with interest of 3% per annum and tenure of 6 months, or mutually agreed between the parties

1202692

232095

NOTE 11 STOCKHOLDERS’ EQUITY On December 16, 2021, the Company increased the authorized common stock from 75,000,000 shares with a par value of $0.001 per share to 1,000,000,000 shares with a par value of $0.001 per share. During fiscal year end (“FYE”) 2023 the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220901__20230831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesOfOfferingsMember_zU6uE0kS7Dv5" title="Issuance of common stock for cash, shares">427,536 shares of Common Stock at a per share purchase price of $<span id="xdx_904_eus-gaap--SharesIssuedPricePerShare_iI_c20230831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesOfOfferingsMember_z7cW8cLcubw7" title="Shares issued price per share">2.50 as part of the Offering for gross proceeds of $<span id="xdx_90C_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20220901__20230831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesOfOfferingsMember_zCagmVTCO9H6" title="Gross proceeds from common stock">1,068,728. During FYE 2023, the Company received cash proceeds of $934,534 as part of the Offering, of which 373,822 shares of Common Stock at per share purchase price of $2.50 were issued on November 21, 2023. 500 shares of Common Stock were also issued to an individual in consideration for marketing services provided to the Company during FYE 2023, and the shares were issued on November 21, 2023. During FYE 2024, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230901__20240831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesOfOfferingsMember_zTtDCqYrbHsk" title="Issuance of common stock for cash, shares">373,822 shares of Common Stock at a per share purchase price of $<span id="xdx_905_eus-gaap--SharesIssuedPricePerShare_iI_c20240831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesOfOfferingsMember_zSwnwg4IxDm5" title="Shares issued price per share">2.50 for gross proceeds of $<span id="xdx_901_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20230901__20240831__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsidiarySaleOfStockAxis__custom--SeriesOfOfferingsMember_zIzroxwGlKBa" title="Gross proceeds from common stock">934,555, as part of the Offering. As such, the Company had $0 shares to be issued on August 31, 2024. During FYE 2024, the Company issued in aggregate <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230901__20240831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FifteenReferralAgentsMember_zRPiRVgkiOx5" title="Number of shares, issued">52,107 shares of Common Stock to 15 referral agents in consideration for their referral to the Company of certain investors. During FYE 2024, the Company issued, in aggregate, <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20230901__20240831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TwoIndividualsMember_zyeqOjfJzS14" title="Number of shares issued, service">5,500 shares of Common Stock to two individuals in consideration for marketing services provided to the Company by Artisan Creative Studio, a marketing entity based in Malaysia. On April 12, 2024, the Company’s board of directors unanimously resolved to effect a reverse stock split of the Company’s common stock, par value $0.001 per share, at a ratio of 1-for-4. Following such resolution, on September 9, 2024, the Company filed a Certificate of Amendment with the Secretary of State of the State of Nevada to effect the reverse stock split, with effective on September 11, 2024. As a result of the <span id="xdx_90E_eus-gaap--StockholdersEquityReverseStockSplit_pid_c20240909__20240909__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zuPHDo6KCLkl" title="Reverse stock split description">1:4 Reverse Stock Split, each 4 pre-split shares of Common Stock outstanding will automatically combine into one new share of Common Stock without any action on the part of the holders. Therefore, as of August 31, 2024, and 2023, the Company had 25,685,591 and 25,577,734 shares of its common stock issued and outstanding, respectively.

75000000

0.001

1000000000

0.001

427536

2.50

1068728

934534

373822

2.50

500

373822

2.50

934555

52107

5500

0.001

1:4 Reverse Stock Split

25685591

25577734

NOTE 12 INCOME TAXES The Company’s operating subsidiaries are governed by the Income Tax Law (defined hereunder), which concerns Foreign Investment Enterprises and Foreign Enterprises and various local income tax laws (“Income Tax Laws”). We routinely undergo examinations in the jurisdictions in which we operate. The Company has operations in Singapore, Malaysia, Cambodia, BVI, and China that are subject to taxes in the jurisdictions in which they operate, as follows: Singapore WKL Eco Earth Holdings is incorporated in Singapore, and under the current tax laws of Singapore, its standard corporate income tax rate is <span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20230901__20240831__srt--StatementGeographicalAxis__country--SG_zlSWWHYtEMD6" title="Income tax rate percentage">17%. Malaysia WKL Eco Earth, WKL Green Energy and EvoAir Manufacturing (including its <span id="xdx_909_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20240831__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvoAirMarketingMSdnBhdMalaysiaMember__srt--StatementGeographicalAxis__country--MY_zWGv2Zftpok5" title="Equity method investment, ownership percentage">100% subsidiary Evo Air Marketing) are incorporated in Malaysia and are subject to common corporate income tax rate at <span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20230901__20240831__srt--StatementGeographicalAxis__country--MY_z0o8qDrgzZe3" title="Income tax rate percentage">24%. Cambodia WKL EcoEarth Indochina is incorporated in Cambodia, and under the current tax laws of Cambodia, its standard corporate tax rate is <span id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20230901__20240831__srt--StatementGeographicalAxis__country--KH_zhOOgc9r4lZ9" title="Income tax rate percentage">20%. BVI EvoAir International is incorporated in BVI, and a BVI Business Company is exempt from the BVI income tax. China WKL Guanzhe is incorporated in China. Under the current tax law in the PRC, WKL Guanzhe is subject to the enterprise income tax rate of <span id="xdx_900_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20230901__20240831__dei--LegalEntityAxis__custom--WKLGuanzheGreenTechnologyGuangzhouCoLtdChinaMember__srt--StatementGeographicalAxis__country--CN_zAZy94ej1fLd" title="Income tax rate percentage">25%. Due to the Company’s net loss position, there was no provision for income taxes recorded. As a result of the Company’s losses to date, there exists doubt as to the ultimate realization of the deferred tax assets. Accordingly, a valuation allowance equal to the total deferred tax assets has been recorded. <p id="xdx_895_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zPNmbLF9yJD8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Reconciliation between the statutory tax rate to income before income taxes and the actual provision for income taxes is as follows: SCHEDULE OF RECONCILIATION BETWEEN THE STATUTORY TAX RATE AND THE ACTUAL PROVISION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20230901__20240831_z4STeIkSBJz7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20220901__20230831_z4BwLrvTKyg8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years Ended August 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_ma1_zuNanwn9yACb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; font-weight: bold; text-align: left">US Statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">21</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">21</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_pid_dp_ma1_zFVxZx64ubKd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Effect of reconciling items for tax purposes</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(21</td><td style="padding-bottom: 1pt; text-align: left">)%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(21</td><td style="padding-bottom: 1pt; text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_mt1_z3lCXas4v8o3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Effective income tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> <p id="xdx_89F_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zGVlZurXncG9" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">The components of net deferred tax assets are as follows: SCHEDULE OF COMPONENTS OF NET DEFERRED TAX ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240831_ztpleOhspsmi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20230831_zLmr112fM2V1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTANzPDA_z0bNCLB9GXB3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Net operating loss carry-forward</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">39,400,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">13,520,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzPDA_zIXqPEjEsqV7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(39,400,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(13,520,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzPDA_zNBAPcS6o1h7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company had net operating loss carry forwards for tax purposes of approximately $39,400,000 at August 31, 2024, and approximately $13,520,000 at August 31, 2023, which may be available to offset future taxable income. Utilization of the net operating loss carry forwards may be subject to substantial annual limitations due to the ownership change limitations provided by Section 381 of the Internal Revenue Code of 1986, as amended. The annual limitation may result in the expiration of net operating loss carry forwards before utilization.

0.17

0.24

0.20

0.25

<p id="xdx_895_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zPNmbLF9yJD8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Reconciliation between the statutory tax rate to income before income taxes and the actual provision for income taxes is as follows: SCHEDULE OF RECONCILIATION BETWEEN THE STATUTORY TAX RATE AND THE ACTUAL PROVISION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20230901__20240831_z4STeIkSBJz7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20220901__20230831_z4BwLrvTKyg8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years Ended August 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_ma1_zuNanwn9yACb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; font-weight: bold; text-align: left">US Statutory rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">21</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">21</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_409_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_pid_dp_ma1_zFVxZx64ubKd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Effect of reconciling items for tax purposes</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(21</td><td style="padding-bottom: 1pt; text-align: left">)%</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(21</td><td style="padding-bottom: 1pt; text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pid_dp_uPure_mt1_z3lCXas4v8o3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Effective income tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table>

0.21

-0.21

<p id="xdx_89F_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zGVlZurXncG9" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">The components of net deferred tax assets are as follows: SCHEDULE OF COMPONENTS OF NET DEFERRED TAX ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240831_ztpleOhspsmi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20230831_zLmr112fM2V1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTANzPDA_z0bNCLB9GXB3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Net operating loss carry-forward</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">39,400,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">13,520,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzPDA_zIXqPEjEsqV7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(39,400,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(13,520,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzPDA_zNBAPcS6o1h7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax asset</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

39400000

13520000

39400000

13520000

39400000

13520000

NOTE 13 ROU ASSET AND LEASES A lease is defined as a contract that conveys the right to control the use of identifiable tangible property for a period of time in exchange for consideration. The Company adopted ASC Topic 842 which primarily affected the accounting treatment for operating lease agreements in which the Company is the lessee including the Company’s leases of office and factory. The Company elected to not recognize ROU assets and lease liabilities arising from short-term leases with initial lease terms of twelve months or less (deemed immaterial) on the accompanying consolidated balance sheets. ROU assets include any prepaid lease payments and exclude any lease incentives and initial direct costs incurred. Lease expense for minimum lease payments is recognized on the effective interest, the effective amortization on the lease liability. The lease terms may include options to extend or terminate the lease if it is reasonably certain that the Company will exercise that option. When measuring lease liabilities for leases that were classified as operating leases as of August 31, 2024, the Company discounted lease payments using its estimated incremental borrowing rate of 10%. On March 28, 2023, the Company entered into a lease termination agreement to its Cambodia office lease at #65, 1st, 2nd and 3rd Floor, Street 123, Sangkat Toul Tumpong I, Khan Chamkarman, Phnom Penh, Cambodia (the “Lease Termination”). The Lease Termination terminated the Company’s rights and obligations with respect to the leased premises on April 15, 2023. As such, the ROU assets and operating lease liabilities were remeasured, and the Company recorded a gain of $14,890 as a component of operating expenses for the year ended August 31, 2023. No impairment of the ROU assets was deemed to have occurred. <p id="xdx_89A_ecustom--ScheduleOfROUAssetOperatingLeaseLiabilitiesTableTextBlock_zFDVih8EaaVh" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">The following is a summary of ROU asset and operating lease liabilities: SUMMARY OF ROU ASSET AND OPERATING LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240831_zZvLMCyfysU9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20230831_zVcFs66GpzUj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--AssetsAbstract_iB_zLjKRnGMQEhc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zzEYM7eIhOvh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 64%; text-align: left; padding-bottom: 2.5pt">ROU asset</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">199,647</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">271,021</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LiabilitiesAbstract_iB_zkYuDTrA8IL1" style="vertical-align: bottom; background-color: White"> <td>Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_maOLLz5J3_zCwExUfZPzEf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Operating lease liabilities current</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">99,445</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">84,879</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_maOLLz5J3_zrvwEpE0C7Na" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Operating lease liabilities non current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">108,891</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">198,163</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iTI_mtOLLz5J3_zztB8KACZgFj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">208,336</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">283,042</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_892_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zqsKDR20uNJ" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">As of August 31, 2024, the remaining maturities of lease liabilities were as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20240831_zmvxGoiBdi3d" style="border-bottom: Black 1pt solid; text-align: right">Operating lease</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLPzteX_zwK7jzNfbO28" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzteX_zvuLQVAl9iaj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">99,445</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzteX_zkiTgHHSjPuc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,016</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPzteX_zPETv2ogRFJ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,875</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPzteX_zQDGndTifzu8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPzteX_zTJ8YrRP3ive" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Year 5</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearThree_iI_maLOLLPzteX_zw3iJkn1jL36" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">2028 and thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_maLOLLPzteX_zh60gX4nO29g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">2029 and thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_maLOLLPzteX_zRFTFy6vGo7e" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Year 6 and thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzteX_zRXQYXcMP4tf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">208,336</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.10

14890

<p id="xdx_89A_ecustom--ScheduleOfROUAssetOperatingLeaseLiabilitiesTableTextBlock_zFDVih8EaaVh" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">The following is a summary of ROU asset and operating lease liabilities: SUMMARY OF ROU ASSET AND OPERATING LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240831_zZvLMCyfysU9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20230831_zVcFs66GpzUj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">August 31, 2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--AssetsAbstract_iB_zLjKRnGMQEhc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseRightOfUseAsset_iI_zzEYM7eIhOvh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 64%; text-align: left; padding-bottom: 2.5pt">ROU asset</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">199,647</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">271,021</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LiabilitiesAbstract_iB_zkYuDTrA8IL1" style="vertical-align: bottom; background-color: White"> <td>Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Current:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_maOLLz5J3_zCwExUfZPzEf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Operating lease liabilities current</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">99,445</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">84,879</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Non-current</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_maOLLz5J3_zrvwEpE0C7Na" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Operating lease liabilities non current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">108,891</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">198,163</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iTI_mtOLLz5J3_zztB8KACZgFj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">208,336</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">283,042</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

199647

271021

99445

84879

108891

198163

208336

283042

<p id="xdx_892_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zqsKDR20uNJ" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">As of August 31, 2024, the remaining maturities of lease liabilities were as follows: SCHEDULE OF MATURITIES OF LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20240831_zmvxGoiBdi3d" style="border-bottom: Black 1pt solid; text-align: right">Operating lease</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLPzteX_zwK7jzNfbO28" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzteX_zvuLQVAl9iaj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">99,445</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzteX_zkiTgHHSjPuc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,016</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPzteX_zPETv2ogRFJ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,875</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPzteX_zQDGndTifzu8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPzteX_zTJ8YrRP3ive" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Year 5</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearThree_iI_maLOLLPzteX_zw3iJkn1jL36" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">2028 and thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_maLOLLPzteX_zh60gX4nO29g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">2029 and thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_maLOLLPzteX_zRFTFy6vGo7e" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Year 6 and thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzteX_zRXQYXcMP4tf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">208,336</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

99445

79016

29875

208336

<p id="xdx_806_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zHjBuvqQ43Wc" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">NOTE 14 COMMITMENTS AND CONTINGENCIES Litigation and Claims On October 8, 2021, a filing (the “Filing”) was made with the Kuala Lumpur High Court by a reseller (the “Reseller”) of the Company’s INCU ionic nano copper solution (the “Solution”) and the Reseller’s related party (together with the Reseller, the “Plaintiffs”). The Reseller was authorized by WKL Eco Earth’s sole distributor of the Solution (the “WKL Distributor”) to resell the Solution together with a diffuser with a capacity of not more than 1000ml through a tripartite agreement (the “Tripartite Agreement”) entered into between (a) the Reseller, (b) the WKL Distributor and (c) a solution packaging company (the “Packaging Company”). WKL Eco Earth was not a party to the Tripartite Agreement and did not directly authorize or engage the Reseller in the resale of the Solution. In the Filing, the Plaintiffs claimed against (i) WKL Eco Earth; (ii) Dr. Low; (iii) Chan Kok Wei, (iv) the Packaging Company and (v) two directors of the Packaging Company for loss and damages arising from an alleged breach of contract, defamation and tort of inducement. The Plaintiffs also alleged that pursuant to the Tripartite Agreement, WKL Eco Earth was prohibited from selling the Solution to any party other than the WKL Distributor and allow for the resale of the Solution by the Plaintiffs without limitation, and that the Plaintiffs were not confined in their resale of the Solution to a diffuser with a capacity of not more than 1000ml. On April 9, 2024, a notice of withdrawal was filed with the Kuala Lumpur High Court, whereby it was agreed upon both the Reseller and the Company that the Reseller withdraws their claims in the Filing without liberty to file afresh and with no order as to costs, and that the Company withdraws its counterclaim against the Reseller without liberty to file afresh and with no order as to costs. The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. The outcome of the above case very much depends on the evidence produced and the weight of the Court places on the evidence. As it stands, WKL has a probability of success in its Counterclaim against the parties. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows.

NOTE 15 SUBSEQUENT EVENTS In accordance with FASB ASC 855-10 Subsequent Events, the Company has analyzed its operations subsequent to August 31, 2024, to the date these consolidated financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these consolidated financial statements, except as follow: Reverse Stock Split On April 12, 2024, the Company’s board of directors (the “Board”) unanimously resolved to effect a reverse stock split of the Company’s common stock, par value $0.001 per share (the “Common Stock”), at a ratio of 1-for-4. Following such resolution, on September 9, 2024, the Company filed a Certificate of Amendment (the “Certificate of Amendment”) with the Secretary of State of the State of Nevada to effect the reverse stock split, with an effective time of 9:00AM. Eastern Time on September 11, 2024 (the “Reverse Stock Split”). Split Adjustment; Treatment of Fractional Shares As a result of the <span id="xdx_902_eus-gaap--StockholdersEquityReverseStockSplit_pid_c20240909__20240909__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zQphKZacXw57" title="Reverse stock split description">1:4 Reverse Stock Split, each 4 pre-split shares of Common Stock outstanding will automatically combine into one new share of Common Stock without any action on the part of the holders, and the number of outstanding shares of Common Stock was reduced from 102,742,362 shares to 25,685,591 shares (subject to rounding up of fractional shares to the nearest whole number). No fractional shares was issued in connection with the Reverse Stock Split. Fractional shares were rounded up to the nearest whole number Share Issuance On November 25, 2024, the Company issued, in aggregate, <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20241125__20241125__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zuhwnna5fVma" title="Issuance of shares">679,516 shares of Common Stock, representing <span id="xdx_900_ecustom--PercentageOfConsiderationForServices_dp_c20241125__20241125__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--IPOMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zZtMiXN0LrC3" title="Percentage of consideration for services">2.5% issued and outstanding shares of Common Stock to certain consultant in consideration for their services in relation to proposed initial public offering. On November 25, 2024, the Company issued, in aggregate, <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20241125__20241125__us-gaap--AwardTypeAxis__custom--ConsultingServicesMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zarMAjDqjCAl" title="Issuance of shares">815,419 shares of Common Stock, representing <span id="xdx_90C_ecustom--PercentageOfConsiderationForServices_dp_c20241125__20241125__us-gaap--AwardTypeAxis__custom--ConsultingServicesMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zYuzU7ZR9Zb5" title="Percentage of consideration for services">3.0% issued and outstanding shares of Common Stock in consideration for their consulting services.

0.001

1:4 Reverse Stock Split

102742362

25685591

679516

0.025

815419

0.030 Retroactively presented to reflect 1-for-4 reverse stock split effective on September 11, 2024. Retroactively presented to reflect 1-for-4 reverse stock split effective on September 11, 2024. Retroactively presented to reflect 1-for-4 reverse stock split effective on September 11, 2024. Shareholding increased to 62.5% on August 14, 2024