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SCHEDULE OF DUE FROM (TO) SHAREHOLDERS AND DIRECTORS (Details) - USD ($)
Feb. 28, 2023
Aug. 31, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]    
Total $ (506,058) $ (460,709)
Less: Other loans, non-current 200,000 200,000
Other loans current (506,058) (260,709)
Due from shareholders 2,086
Interest accrued 32,580 18,180
Jui Chin Chen [Member]    
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]    
Interest accrued 5,629 3,229
Chun Shuo Huang [Member]    
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]    
Interest accrued 2,851 2,851
Chin-Chiang Wang [Member]    
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]    
Interest accrued 3,165 9,165
CPN Investment Limited [Member]    
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]    
Interest accrued 0  
Chen Jui-Chin [Member]    
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]    
Interest accrued 5,629 3,229
Shareholders [Member]    
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]    
Total (500,256) (460,709)
Less: Other loans, non-current 200,000 200,000
Other loans current (300,256) (260,709)
Due to shareholders (49,140) (45,343)
Shareholders [Member] | Jui Chin Chen [Member]    
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]    
Total [1] (80,000) (80,000)
Shareholders [Member] | Chun Shuo Huang [Member]    
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]    
Total [2] (144,248) (145,159)
Shareholders [Member] | Mei Ying Huang [Member]    
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]    
Total [3] (2,608) (35,550)
Due to shareholders [4] (800) (800)
Shareholders [Member] | Chin-Chiang Wang [Member]    
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]    
Total [5] (200,000) (200,000)
Shareholders [Member] | CPN Investment Limited [Member]    
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]    
Total [6] (73,400)
Shareholders [Member] | Yu Cheng Tu [Member]    
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]    
Due to shareholders [4] (41,377) (42,472)
Shareholders [Member] | Hung Pin Cheng [Member]    
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]    
Due to shareholders [4] (5,363) (471)
Shareholders [Member] | Shih Chu Lo [Member]    
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]    
Due to shareholders [4] (800) (800)
Shareholders [Member] | Jun Yuan Chen [Member]    
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]    
Due to shareholders [4] (800) (800)
Shareholders [Member] | Kuo Hsun Hsu [Member]    
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]    
Due from shareholders [7] 2,086
Director [Member] | Yi Hsiu Lin [Member]    
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]    
Due to shareholders [4] $ (1,159,788) $ (973,564)
[1] The loan was modified from convertible note on March 23, 2022 and would be repayable in five installments before February 28, 2023 with 6% interest-bearing per annum. $20,000 was repaid by the Company as of February 28, 2023. On November 29, 2022, both parties entered into an amendment agreement to extend the payment time of the remaining loans and interests by November 30, 2023. For the six months ended February 28, 2023, interest of $2,400 and $3,000 were incurred respectively. For the three months ended February 28, 2023, interest of $1,200 and $1,500 were incurred respectively. Interest of $5,629 and $3,229 was accrued as of February 28, 2023 and August 31, 2022, respectively.
[2] On February 28, 2022, the Company obtained a loan of RMB1,000,000 ($144,248) from Chun-Shuo Huang, which accrues interest at the rate of 8% per annum. The loan was due on May 27, 2022 and further extended to December 31, 2022 and accrued interest at the rate of 2% per month. The repayment was extended to June 30, 2023 as agreed by both parties. Interest of $17,143 and $nil respectively was incurred for the six months ended February 28, 2023 and 2022. Interest of $8,726 and $nil respectively was incurred for the three months ended February 28, 2023 and 2022. Interest of $2,851 was accrued as of February 28, 2023 and August 31, 2022.
[3] The Company borrowed non-interest bearing loans in the aggregate amount of NTD4,000,000 ($130,378) from Huang Mei-Ying. The loan of NTD2,500,000 ($81,486) borrowed on November 24, 2021 was due on May 24, 2022 but further extended to December 31, 2022. The loan was fully repaid on October 25, 2022. The loan of NTD1,000,000 ($32,594) borrowed on January 12, 2022 was fully repaid on July 22, 2022. NTD420,000 ($13,690) was repaid for the remaining loan of NTD500,000 ($16,297) obtained on February 9, 2022 which would be repayable based on the Company’s financial ability.
[4] Amounts due to shareholders and a director are unsecured, interest-free with no fixed payment term.
[5] The loan was modified from convertible note on May 3, 2022 and would mature on November 25, 2024 with 6% interest-bearing per annum. For the six months ended February 28, 2023 and 2022, interest of $6,000 were incurred. For the three months ended February 28, 2023 and 2022, interest of $3,000 were incurred. Interest of $3,165 and $9,165 was accrued as of February 28, 2023 and August 31, 2022, respectively.
[6] 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. No interest was accrued as of February 28, 2023.
[7] NTD64,000 ($2,086) was paid for Hsu Kuo-Hsun’s quarter on November 3, 2022. The advance is non-interest bearing and would repayable on demand.