Concentration of Risk

9 Months Ended

Apr. 30, 2021

Risks and Uncertainties [Abstract]

Concentration of Risk

14. CONCENTRATIONS OF RISK

(a) Major customers

As of April 30, 2021 and 2020, the customers who accounted for 10% or more of the Company’s sales and its outstanding receivable balance at year-end are presented as follows:

	As of April 30, 2021 (unaudited)		As of April 30, 2020 (unaudited)		As of April 30, 2021 (unaudited)			As of April 30, 2020 (unaudited)			As of April 30, 2021 (unaudited)		As of April 30, 2020 (unaudited)
	Revenue				Percentage of Revenue						Accounts Receivable, Trade
Customer A	$	22,724	$	61,453		79	%		100	%	$	9,885	$	28,198
Customer B		6,091		-		21			-			-		-
	$	28,815	$	61,453		100	%		100	%	$	9,885	$	28,198

(b) Major vendors

As of April 30, 2021 and 2020, the vendors who accounted for 10% or more of the Company’s purchases and its outstanding payable balance at year-end are presented as follows:

	As of April 30, 2021 (unaudited)		As of April 30, 2020 (unaudited)		As of April 30, 2021 (unaudited)			As of April 30, 2020 (unaudited)			As of April 30, 2021 (unaudited)		As of April 30, 2020 (unaudited)
	Cost of Revenue				Percentage of Cost of Revenue						Accounts Payable, Trade
Vendor A	$	43,131	$	38,865		100	%		100	%	$	-	$	15,979
	$	43,131	$	38,865		100	%		100	%	$	-	$	15,979