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Uunaudited Condensed Consolidated Statements of Cash Flows - USD ($)
3 Months Ended
Oct. 31, 2023
Oct. 31, 2022
Cash flows from operating activities:    
Net loss $ (625,463) $ (112,515)
Adjustments to reconcile net loss to net cash provided by operating activities:    
Depreciation and amortization 29,669 36,656
Amortization of right-of-use assets 113,116 103,343
Expected credit loss allowance 26,400
Gain from disposal of a subsidiary 69,045
Loss from investment in trading securities 109,403 20,004
Changes in operating assets and liabilities:    
Accounts receivable (30,000) (100,000)
Accounts receivable – related party 600,000
Due from buyers of Leaping Group Corporation (57,973)
Deposits 55,000
Prepaid expenses and other current assets 57,030 (8,791)
Deferred revenue (70,000) (20,785)
Accrued expenses and other liabilities 83,842 437,729
Lease liabilities (98,644) (58,004)
Net cash provided by operating activities 195,353 363,709
Cash flows from investing activities:    
Purchase of property and equipment (4,332) (8,140)
Investment in trading securities (438,108) (44,903)
Investment in an equity investee (91,294)
Loans made to a related party (17,710) (100,000)
Collection of borrowings from a related party 20,000 1,500
Net cash used in investing activities (440,150) (242,837)
Net (decrease) increase in cash (244,797) 120,872
Cash, beginning of period 606,022 1,750,137
Cash, end of period 361,225 1,871,009
Supplemental disclosure of cash flow information:    
Cash paid for interest expenses
Cash paid for income tax
Supplemental disclosure of non-cash investing and financing activities of discontinued operations    
Right-of-use assets obtained in exchange for operating lease obligations $ 109,492