SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Feb. 28, 2023

Accounting Policies [Abstract]

SCHEDULE OF REVENUE BY MAJOR PRODUCT LINE

	For the six months ended				For the three months ended
	February 28, 2023		February 28, 2022		February 28,2023		February 28, 2022
Provision of investment platform services	$	17,397	$	4,799	$	8,249	$	1,557
Provision of software development service and maintenance service		331,064		17,637		85,672		6,074
	$	348,461	$	22,436	$	93,921	$	7,631

SCHEDULE OF REVENUE BY RECOGNITION OVER TIME VS POINT IN TIME

	For the six months ended				For the three months ended
	February 28, 2023		February 28, 2022		February 28, 2023		February 28, 2022
Revenue by recognition over time	$	348,461	$	22,436	$	93,921	$	7,631
Revenue by recognition at a point in time		-		-		-		-
	$	348,461	$	22,436	$	93,921	$	7,631

SCHEDULE OF CONTRACT LIABILITIES

Receipt in advance	2023			2022
Balance as of September 1	$	169,951		$	16,225
Advances received from customers		211,734			2,677
Revenue recognized		(318,267	)		(15,948	)
Refund liability recognized		(13,019	)		-
Exchange difference		(399	)		(101	)
Balance as of February 28	$	50,000		$	2,853

SCHEDULE OF PLANT AND EQUIPMENT USEFUL LIVES

	Expected useful life
Furniture and fixture		3
Office equipment		3
Leasehold improvement		3

SCHEDULE OF USEFUL LIVES OF COMPANY’S INTANGIBLE ASSETS

The estimated useful lives of the Company’s intangible assets are listed below:

Investment platform	5 years
Technical know-hows	8 years
Trademarks	10 years

SCHEDULE OF RECONCILIATION OF BASIC AND DILUTED NET LOSS PER SHARE

	For the six months ended						For the three months ended
	February 28, 2023			February 28, 2022			February 28, 2023			February 28, 2022
Net loss	$	(1,446,003	)	$	(4,496,286	)	$	(726,930	)	$	(2,377,399	)
Weighted average number of shares of common stock outstanding - Basic and diluted**		201,084,637			165,431,246			202,304,158			170,033,710
Net loss per share - Basic and diluted	$	(0.01	)	$	(0.03	)	$	(0.00	)*	$	(0.02	)

*	Less than $0.01
**	Including 4,522,262 shares granted and vested but not yet issued for the period ended February 28, 2023; and including 1,600,000 shares converted from convertible notes but not yet issued and 4,578,868 shares that were granted and vested but not yet issued for the period ended February 28, 2022.

SCHEDULE OF FOREIGN CURRENCY TRANSLATION

Translation of amounts from foreign currencies into US$ has been made at the following exchange rates for the respective periods:

	As of February 28, 2023		As of August 31, 2022
Period-end NT$ : US$ 1 exchange rate		30.68		30.38
Period-end RMB : US$ 1 exchange rate		6.95		6.89

	For the six months ended,
	February 28, 2023		February 28, 2022
Period average NT$ : US$ 1 exchange rate		31.00		27.82
Period average RMB : US$ 1 exchange rate		7.00		6.42