Lease Right-of-Use Asset and Lease Liabilities (Tables)

9 Months Ended

Apr. 30, 2021

Leases [Abstract]

Schedule of Initial Recognition of Operating Lease Right and Lease Liability

The initial recognition of operating lease right and lease liability as follow:

Gross lease payable	$	27,632
Less: imputed interest		(860	)
Initial recognition as of August 1, 2019	$	26,772

Schedule of Operating Lease Right of Use Asset

As April 30, 2021 and July 31, 2020 operating lease right of use asset as follow:

	As of April 30, 2021 (unaudited)			As of July 31, 2020 (audited)
Initial recognition as of August 1, 2019	$	26,772		$	26,772
Additional portion from July 31, 2020 to 30 June 2021		2,719			2,719
Accumulated amortization		(27,426	)		(15,105	)
Foreign exchange translation gain		638			(235	)
Balance	$	2,703		$	14,151

Schedule of Operating Lease Liability

As of April 30, 2021 and July 31, 2020 operating lease liability as follow:

	As of April 30, 2021 (unaudited)			As of July 31, 2020 (audited)
Initial recognition as of August 1, 2019	$	26,772		$	26,772
Add: additional portion (increase of leasing fee)		2,719			2,719
Less: gross repayment		(27,770	)		(14,151	)
Add: imputed interest		1,003			743
Foreign exchange translation gain		446			549
Balance	$	3,170		$	16,632
Less: lease liability current portion		(3,170	)		(16,632	)
Lease liability non-current portion	$	-		$	-

Schedule of Maturities of Operating Lease Obligation

Maturities of operating lease obligation as follow:

Year ending
July 31, 2021 (2 months)		3,170
Total	$	3,170

Schedule of Other Information

Other information:

	Nine Months ended April 30,
	2021			2020
	(unaudited)			(unaudited)
Cash paid for amounts included in the measurement of lease liabilities:				-
Operating cash flow from operating lease	$	13,462		$	9,639
Right-of-use assets obtained in exchange for operating lease liabilities		2,703			16,041
Remaining lease term for operating lease (years)		0.2			1.42
Weighted average discount rate for operating lease		3.3	%		3.3	%