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SCHEDULE OF RELATED PARTY TRANSACTIONS (Details) - USD ($)
3 Months Ended 6 Months Ended
Feb. 28, 2023
Feb. 28, 2022
Feb. 28, 2023
Feb. 28, 2022
Related Party Transaction [Line Items]        
Interest expense $ 30,937 $ 22,196 $ 61,601 $ 50,696
DFP Holdings Limited [Member]        
Related Party Transaction [Line Items]        
Provision of software development service [1] 70,000 300,000
Provision of software maintenance service [1] 15,673 31,065
Yu Cheng Tu [Member]        
Related Party Transaction [Line Items]        
Rental expense [2] 4 3,239
Reblood Biotech Limited [Member]        
Related Party Transaction [Line Items]        
Rental expense [3] 9,545 8,889 18,302 17,745
Teh Ling Chen [Member]        
Related Party Transaction [Line Items]        
Interest expense 3,000 6,000
CPN Investment Limited [Member]        
Related Party Transaction [Line Items]        
Interest expense [4]
Chun Shuo Huang [Member]        
Related Party Transaction [Line Items]        
Interest expense 8,726 17,143
Ching Nan Wang One [Member]        
Related Party Transaction [Line Items]        
Interest expense 18,000 15,000 36,000 30,000
Jui Chin Chen [Member]        
Related Party Transaction [Line Items]        
Interest expense 1,200 1,500 2,400 3,000
Chin-Chiang Wang [Member]        
Related Party Transaction [Line Items]        
Interest expense 3,000 3,000 6,000 6,000
Chin-Ping Wang [Member]        
Related Party Transaction [Line Items]        
Interest expense (165) 2,835
Ching Nan Wang Two [Member]        
Related Party Transaction [Line Items]        
Interest expense $ (165) $ 2,835
[1] The Company entered into a Customized App Development Agreement providing the online and offline learning opportunities across different subjects on January 27, 2022 with DFP. The Company delivered an app and provided the follow-up maintenance service since August 2022. For the six and three months ended February 28, 2023, software maintenance income of $31,065 and $15,673, respectively was generated from this customer. Both parties entered another software development agreement on March 31, 2022 and the Company delivered the app on January 16, 2023. For the six and three months ended February 28, 2023, revenue of $300,000 and $70,000, respectively was generated.
[2] On September 1, 2020, LOC leased an office in Taichung, Taiwan from the Company’s shareholder- Yu-Cheng Tu. The lease was renewed on April 1, 2021 for additional one-year term and early terminated on October 31, 2021. The monthly lease was for the amount of NTD 45,000 ($1,617), with a term of one year. During the six months ended February 28, 2023 and 2022, the Company recognized rental expenses of $nil and $3,239, respectively that are included in general and administrative expenses. During the three months ended February 28, 2023 and 2022, the Company recognized rental expenses of $nil and $4, respectively that are included in general and administrative expenses.
[3] On June 1, 2021, JFB leased an office in Taipei, Taiwan from a company which was the subsidiary of Reblood Biotech Corp.. The monthly lease was for the amount of NTD 82,062 ($2,647), with a term of 16 months. On October 1, 2022, the lease was renewed for additional one year. The monthly rental was NTD 97,062 ($3,131). During the six months ended February 28, 2023 and 2022, the Company recognized rental expenses of $18,302 and $17,745, respectively that are included in general and administrative expenses. During the three months ended February 28, 2023 and 2022, the Company recognized rental expenses of $9,545 and $8,889, respectively that are included in general and administrative expenses.
[4] The Company borrowed a principal amount of $62,000 on September 27, 2022 from a shareholder – CPN Investment Limited. The loan was 6% interest bearing payable on maturity and would be matured in one year. The loan was fully repaid on November 1, 2022. Further $73,400 was borrowed during the three months ended February 28, 2023. The loan was 6% interest bearing payable on maturity and would be matured in one year. Interest of $nil was incurred for the six and three months ended February 28, 2023.