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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q
☒
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the Quarterly Period Ended April 30, 2024
or
☐
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from ______ to ______
Commission
File Number 333-259112
BIRDIE
WIN CORPORATION
(Exact
name of registrant issuer as specified in its charter)
Nevada |
|
8200 |
|
38-4179726 |
(State
or other jurisdiction
of
incorporation or organization) |
|
(Primary
Standard Industrial
Classification
Number) |
|
(IRS
Employer
Identification
Number) |
46
Reeves Road, Pakuranga, Auckland 2010, New Zealand
(Address
of principal executive offices, including zip code)
Issuer’s
telephone number: +(61) 405223877
Company
email: john@jaz-intl.com
(Registrant’s
telephone number, including area code)
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days.
Yes
☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data
File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (section 232.405 of this chapter) during the preceding
twelve months (or shorter period that the registrant was required to submit and post such files).
Yes
☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting
company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company”
in Rule 12b-2 of the Exchange Act. (Check one):
Large Accelerated Filer ☐ |
Accelerated Filer ☐ |
Non-accelerated Filer ☒ |
Smaller reporting company ☒ |
|
|
|
Emerging growth company ☒ |
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
APPLICABLE
ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE
PRECEDING
FIVE YEARS:
Indicate
by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities
Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.
N/A
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
on each exchange on which registered |
N/A |
|
N/A |
|
N/A |
APPLICABLE
ONLY TO CORPORATE ISSUERS:
Indicate
the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.
Class |
|
Outstanding
on April 30, 2024 |
Common Stock, $0.001 par
value |
|
5,760,000 |
TABLE
OF CONTENTS
PART
I — FINANCIAL INFORMATION
ITEM
1. CONDENSED FINANCIAL STATEMENTS
BIRDIE
WIN CORPORATION
CONDENSED
BALANCE SHEETS
AS
OF APRIL 30, 2024 (UNAUDITED) AND JULY 31, 2023
(CURRENCY
EXPRESSED IN UNITED STATES DOLLARS (“US$”), EXCEPT FOR NUMBER OF SHARES)
| |
As of | | |
As of | |
| |
April 30, 2024 | | |
July 31, 2023 | |
| |
(Unaudited) | | |
(Audited) | |
ASSETS | |
| | | |
| | |
Current assets | |
| | | |
| | |
Cash and cash equivalents | |
$ | 192 | | |
$ | - | |
Accounts receivable | |
| - | | |
| 10,000 | |
Prepayment and deposit | |
| 15,858 | | |
| 2,721 | |
Total current assets | |
| 16,050 | | |
| 12,721 | |
| |
| | | |
| | |
Non - current asset | |
| | | |
| | |
Plant and equipment, net | |
$ | 297 | | |
$ | 855 | |
Total non - current asset | |
| 297 | | |
| 855 | |
| |
| | | |
| | |
TOTAL ASSETS | |
$ | 16,347 | | |
$ | 13,576 | |
| |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ EQUITY | |
| | | |
| | |
Current liabilities | |
| | | |
| | |
Accrued liabilities | |
$ | 2,500 | | |
$ | 5,000 | |
Amounts due to a director | |
| 6,780 | | |
| 2,790 | |
Total current liabilities | |
| 9,280 | | |
| 7,790 | |
| |
| | | |
| | |
Total liabilities | |
$ | 9,280 | | |
$ | 7,790 | |
| |
| | | |
| | |
Stockholders’ equity | |
| | | |
| | |
Common stock – Par value $ 0.001; Authorized: 75,000,000 shares; Issued and outstanding: 5,760,000 and 5,040,000 shares as of April 30, 2024 and July 31, 2023, respectively | |
$ | 5,760 | | |
$ | 5,040 | |
Additional paid in capital | |
| 51,840 | | |
| 34,560 | |
Accumulated deficit | |
| (50,533 | ) | |
| (33,814 | ) |
Total stockholders’ equity | |
$ | 7,067 | | |
$ | 5,786 | |
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY | |
$ | 16,347 | | |
$ | 13,576 | |
The
accompanying notes are an integral part of these financial statements.
BIRDIE
WIN CORPORATION
CONDENSED
STATEMENT OF OPERATIONS AND COMPREHENSIVE LOSS
FOR
THE THREE AND NINE MONTHS ENDED APRIL 30, 2024 AND 2023
(UNAUDITED)
(CURRENCY
EXPRESSED IN UNITED STATES DOLLARS (“US$”), EXCEPT FOR NUMBER OF SHARES)
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
Three months ended April 30 | | |
Nine months ended April 30 | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
| | |
| | |
| | |
| |
Revenue | |
$ | 5,000 | | |
$ | 5,000 | | |
$ | 20,000 | | |
$ | 15,000 | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses | |
| | | |
| | | |
| | | |
| | |
General and administrative expenses | |
| 9,420 | | |
| 6,083 | | |
| 36,161 | | |
| 18,937 | |
Depreciation | |
| 186 | | |
| 186 | | |
| 558 | | |
| 558 | |
Total operating expenses | |
| 9,606 | | |
| 6,269 | | |
| 36,719 | | |
| 19,495 | |
| |
| | | |
| | | |
| | | |
| | |
Loss from operations | |
| (4,606 | ) | |
| (1,269 | ) | |
| (16,719 | ) | |
| (4,495 | ) |
| |
| | | |
| | | |
| | | |
| | |
Other income | |
| - | | |
| 781 | | |
| - | | |
| 1,784 | |
| |
| | | |
| | | |
| | | |
| | |
Net loss | |
| (4,606 | ) | |
| (488 | ) | |
| (16,719 | ) | |
| (2,711 | ) |
| |
| | | |
| | | |
| | | |
| | |
Earnings per share | |
| | | |
| | | |
| | | |
| | |
Net loss per common share – basic and diluted | |
| (0 | ) | |
| (0 | ) | |
| (0 | ) | |
| (0 | ) |
| |
| | | |
| | | |
| | | |
| | |
Weighted average number of ordinary shares | |
| | | |
| | | |
| | | |
| | |
Basic and diluted | |
| 5,760,000 | | |
| 5,040,000 | | |
| 5,760,000 | | |
| 5,040,000 | |
The
accompanying notes are an integral part of these financial statements.
BIRDIE
WIN CORPORATION
CONDENSED
STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY
FOR
THE THREE AND NINE MONTHS ENDED APRIL 30, 2024 AND 2023
(UNAUDITED)
(CURRENCY
EXPRESSED IN UNITED STATES DOLLARS (“US$”), EXCEPT FOR NUMBER OF SHARES)
Three
and nine months ended April 30, 2024 (Unaudited)
| |
Shares | | |
Amount | | |
capital | | |
Deficit | | |
Total | |
| |
Common Stock | | |
Additional paid in | | |
Accumulated | | |
| |
| |
Shares | | |
Amount | | |
capital | | |
Deficit | | |
Total | |
Balance as of July 31, 2023 | |
| 5,040,000 | | |
| 5,040 | | |
| 34,560 | | |
| (33,814 | ) | |
| 5,786 | |
Net loss | |
| - | | |
| - | | |
| - | | |
| (11,993 | ) | |
| (11,993 | ) |
Balance as of October 31, 2023 | |
| 5,040,000 | | |
| 5,040 | | |
| 34,560 | | |
| (45,807 | ) | |
| (6,207 | ) |
Net loss | |
| - | | |
| - | | |
| - | | |
| (120 | ) | |
| (120 | ) |
Balance as of January 31, 2024 | |
| 5,040,000 | | |
| 5,040 | | |
| 34,560 | | |
| (45,927 | ) | |
| (6,327 | ) |
Net loss | |
| - | | |
| - | | |
| - | | |
| (4,606 | ) | |
| (4,606 | ) |
Share issuance* | |
| 200,000 | | |
| 200 | | |
| 4,800 | | |
| - | | |
| 5,000 | |
Share issuance# | |
| 520,000 | | |
| 520 | | |
| 12,480 | | |
| - | | |
| 13,000 | |
Balance as of April 30, 2024 | |
| 5,760,000 | | |
| 5,760 | | |
| 51,840 | | |
| (50,533 | ) | |
| 7,067 | |
Three
and nine months ended April 30, 2023 (Unaudited)
| |
Common Stock | | |
Additional paid in | | |
Accumulated | | |
| |
| |
Shares | | |
Amount | | |
capital | | |
Deficit | | |
Total | |
Balance as of July 31, 2022 | |
| 5,040,000 | | |
| 5,040 | | |
| 34,560 | | |
| (25,921 | ) | |
| 13,679 | |
Net loss | |
| - | | |
| - | | |
| - | | |
| (1,046 | ) | |
| (1,046 | ) |
Balance as of October 31, 2022 | |
| 5,040,000 | | |
| 5,040 | | |
| 34,560 | | |
| (26,967 | ) | |
| 12,633 | |
Net loss | |
| - | | |
| - | | |
| - | | |
| (1,177 | ) | |
| (1,177 | ) |
Balance as of January 31, 2023 | |
| 5,040,000 | | |
| 5,040 | | |
| 34,560 | | |
| (28,144 | ) | |
| 11,456 | |
Balance | |
| 5,040,000 | | |
| 5,040 | | |
| 34,560 | | |
| (28,144 | ) | |
| 11,456 | |
Net loss | |
| - | | |
| - | | |
| - | | |
| (488 | ) | |
| (488 | ) |
Balance as of April 30, 2023 | |
| 5,040,000 | | |
| 5,040 | | |
| 34,560 | | |
| (28,632 | ) | |
| 10,968 | |
Balance | |
| 5,040,000 | | |
| 5,040 | | |
| 34,560 | | |
| (28,632 | ) | |
| 10,968 | |
The
accompanying notes are an integral part of these financial statements.
BIRDIE
WIN CORPORATION
CONDENSED
STATEMENT OF CASH FLOWS
FOR
THE NINE MONTHS ENDED APRIL 30, 2024 AND 2023
(UNAUDITED)
(CURRENCY
EXPRESSED IN UNITED STATES DOLLARS (“US$”), EXCEPT FOR NUMBER OF SHARES)
| |
2024 | | |
2023 | |
| |
For the Nine Months Ended | |
| |
April 30 | |
| |
2024 | | |
2023 | |
Cash Flows From Operating Activities: | |
| | | |
| | |
Net loss | |
$ | (16,719 | ) | |
$ | (2,711 | ) |
Adjustments to reconcile net loss to net cash used in operating activities: | |
| | | |
| | |
Depreciation | |
| 558 | | |
| 558 | |
Impairment of accounts receivable | |
| 10,000 | | |
| - | |
Non-cash compensation | |
| 13,000 | | |
| - | |
Changes in operating assets and liabilities: | |
| | | |
| | |
Accounts receivable | |
| - | | |
| (5,000 | ) |
Prepayment | |
| (13,137 | ) | |
| (1,830 | ) |
Accrued liabilities | |
| (2,500 | ) | |
| - | |
Amounts due to a director | |
| 3,990 | | |
| (5,818 | ) |
Net cash used in operating activities | |
| (4,808 | ) | |
| (14,801 | ) |
| |
| | | |
| | |
Cash Flows From Investing Activity: | |
| | | |
| | |
Net cash provided by investing activity | |
| - | | |
| - | |
| |
| | | |
| | |
Cash Flows From Financing Activity: | |
| | | |
| | |
Proceeds from issuance of shares | |
| 5,000 | | |
| - | |
Net cash provided by financing activity | |
| 5,000 | | |
| - | |
| |
| | | |
| | |
Net change in cash and cash equivalents | |
| 192 | | |
| (14,801 | ) |
Cash and cash equivalents, beginning of period | |
| - | | |
| 19,312 | |
Cash and cash equivalents, end of period | |
$ | 192 | | |
$ | 4,511 | |
| |
| | | |
| | |
Supplemental cash flows information | |
| | | |
| | |
| |
| | | |
| | |
Income taxes paid | |
$ | - | | |
$ | - | |
Interest paid | |
$ | - | | |
$ | - | |
The
accompanying notes are an integral part of these financial statements.
BIRDIE
WIN CORPORATION
NOTES
TO CONDENSED FINANCIAL STATEMENTS
FOR
THE NINE MONTHS ENDED APRIL 30, 2024 AND 2023
(CURRENCY
EXPRESSED IN UNITED STATES DOLLARS (“US$”), EXCEPT FOR NUMBER OF SHARES)
1.
ORGANIZATION AND BUSINESS BACKGROUND
Birdie
Win Corporation, a Nevada corporation (“the Company”) was incorporated under the laws of the State of Nevada on April 16,
2021.
Birdie
Win Corporation is headquartered in Auckland, New Zealand. We provide financial literacy seminar services to Malaysian and Hong Kong
individuals and families. Our mission is to improve the financial well-being of our clients.
The
Company’s executive office is located at 46 Reeves Road, Pakuranga, Auckland 2010, New Zealand.
On
April 16, 2021, Mr. Chee Yong Yee (“Mr. Yee”) was appointed as President, Secretary, Treasurer and a member of our Board
of Directors. Mr. Yee also served as Chief Executive Officer of the Company.
On
April 16, 2021, the Company issued 3,600,000 shares of restricted common stock, with a par value of $0.001 per share, to Mr. Chee Yong
Yee in consideration of $3,600. The $3,600 in proceeds went to the Company to be used as working capital.
On
October 11, 2021, the Company resolved to close the public offering pursuant to Form S-1, resulting in 1,440,000 shares of common stock
being sold at $0.025 per share for a total of $36,000. The proceed of $36,000 went directly to the Company and shall be utilized pursuant
to the use of proceed stated in the Form S-1.
On
July 27, 2023, the sole officer and director of the Company, Chee Yong Yee, tendered his resignations as Director, President, Chief Executive
Officer, Secretary, and Treasurer of the Company, and appointed Mr. Zonghan Wu as new President, Chief Executive Officer, Secretary,
Treasurer, and Director of the Company, effective July 27, 2023.
On
March 6, 2024, the Company issued 200,000 shares
of common stock for $5,000 at $0.025
per share to Huabin Huang.
On
March 28, 2024, Dan Sun was awarded 260,000 common shares at
$0.025 per share, and Jianing Yang was awarded 260,000 common shares at
$0.025 per share for consulting service fees provided to the Company .
2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis
of presentation
The
unaudited condensed financial statements for Birdie Win Corporation for the period ended April 30, 2024 are prepared in accordance with
accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial statement, instructions
to Form 10-Q and Regulations S-X. Accordingly, certain information and footnote disclosures normally included in financial statements
prepared in accordance with GAAP have been condensed or omitted. These condensed financial statements should be read in conjunction with
the financial statements and notes thereto included in our annual report on Form 10-K for the year ended July 31, 2023. In management’s
opinion, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation to make our financial
statements not misleading have been included. The results of operations for the periods ended April 30, 2024 and 2023 presented are not
necessarily indicative of the results to be expected for the full year. The Company has adopted July 31 as its fiscal year end.
Going
concern
For
the nine months ended April 30, 2024, the Company incurred a net loss of $16,719 and as at April 30, 2024, the Company has accumulated
deficit of $50,533. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The ability
to continue as a going concern is dependent upon the Company’s profit generating operations in the future and/or obtaining the
necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These
financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification
of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company expects to finance its
operations primarily through cash flow from revenue and continuing financial support from a shareholder. In the event that we require
additional funding to finance the growth of the Company’s current and expected future operations as well as to achieve our strategic
objectives, the shareholder has indicated the intent and ability to provide additional financing.
Use
of estimates
Management
uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect
the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported
revenue and expenses during the periods reported. Actual results may differ from these estimates.
Cash
and Cash Equivalents
Cash
and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions
and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.
Accounts
Receivable
Financial
instruments that potentially subject the Company to concentrations of credit risk consist primarily of accounts receivable. The Company
extends credit to its customers in the normal course of business and generally does not require collateral. The Company’s credit
terms are dependent upon the segment, and the customer. The Company assesses the probability of collection from each customer at the
outset of the arrangement based on a number of factors, including the customer’s payment history and its current creditworthiness.
If in management’s judgment collection is not probable, the Company does not record revenue until the uncertainty is removed.
Management
performs ongoing credit evaluations, and the Company maintains an allowance for potential credit losses based upon its loss history and
its aging analysis. The allowance for doubtful accounts is the Company’s best estimate of the amount of credit losses in existing
accounts receivable. Management reviews the allowance for doubtful accounts each reporting period based on a detailed analysis of trade
receivables. In the analysis, management primarily considers the age of the customer’s receivable, and also considers the creditworthiness
of the customer, the economic conditions of the customer’s industry, general economic conditions and trends, and the business relationship
and history with its customers, among other factors. If any of these factors change, the Company may also change its original estimates,
which could impact the level of the Company’s future allowance for doubtful accounts. If judgments regarding the collectability
of receivables were incorrect, adjustments to the allowance may be required, which would reduce profitability.
Accounts
receivable are recognized and carried at the original invoice amount less an allowance for any uncollectible amounts. An estimate for
doubtful accounts receivable is made when collection of the full amount is no longer probable. Bad debts are written off as identified.
Lease
The
Company adopted the ASU No. 2016-02, on April 16, 2021 (date of inception). The Company leases office space for fixed periods without
pre-emptive extension options. The Company recognizes lease payments for its short-term lease on a straight-line basis over the lease
term.
Plant
and equipment
Plant
and equipment are stated at cost less accumulated depreciation and impairment. Depreciation of plant, equipment and software are calculated
on the straight-line method over their estimated useful lives or lease terms generally as follows:
SCHEDULE
OF ESTIMATED USEFUL LIFE
Classification |
|
Useful
Life |
Computer and Software |
|
3 years |
Revenue
Recognition
Revenue
is generated through provision of Personal Financial Literacy Seminar (PFL Seminar) services to customer. Revenue is recognized when
a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing,
and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the
consideration that the Company expects to receive in exchange for those goods and services. The Company applies the following five-step
model in order to determine this amount:
|
(i) identification of the
promised goods and services in the contract; |
|
|
|
(ii) determination of whether
the promised goods and services are performance obligations, including whether they are distinct in the context of the contract; |
|
|
|
(iii) measurement of the
transaction price, including the constraint on variable consideration; |
|
|
|
(iv) allocation of the
transaction price to the performance obligations; and |
|
|
|
(v) recognition of revenue
when (or as) the Company satisfies each performance obligation. |
The
Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). Under Topic 606, the Company records revenue when persuasive
evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. The Company
records revenue from the provision of services upon delivery of the finalized Personal Financial Report to the customer.
Earnings
Per Share
The
Company reports earnings per share in accordance with ASC 260 “Earnings Per Share”, which requires presentation of basic
and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic
earnings per share excludes dilution and is computed by dividing income available to common stockholders by the weighted average common
shares outstanding during the period. Diluted earnings per share takes into account the potential dilution that could occur if securities
or other contracts to issue common stock were exercised and converted into common stock. Further, if the number of common shares outstanding
increases as a result of a stock dividend or stock split or decreases as a result of a reverse stock split, the computations of a basic
and diluted earnings per share shall be adjusted retroactively for all periods presented to reflect that change in capital structure.
The
Company’s basic earnings per share is computed by dividing the net income available to holders by the weighted average number of
the Company’s ordinary shares outstanding. Diluted earnings per share reflects the amount of net income available to each ordinary
share outstanding during the period plus the number of additional shares that would have been outstanding if potentially dilutive securities
had been issued.
Income
Taxes
The
Company accounts for income taxes using the asset and liability method prescribed by ASC 740 “Income Taxes”. Under this method,
deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and
liabilities using enacted tax rates that will be in effect in the years in which the differences are expected to reverse. The Company
records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not
that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is
recognized as income or loss in the period that includes the enactment date.
New
U.S. federal tax legislation, commonly referred to as the Tax Cuts and Jobs Act (the “U.S. Tax Reform”), was signed into
law on December 22, 2017. The U.S. Tax Reform modified the U.S. Internal Revenue Code by, among other things, reducing the statutory
U.S. federal corporate income tax rate from 35% to 21% for taxable years beginning after December 31, 2017; limiting and/or eliminating
many business deductions; migrating the U.S. to a territorial tax system with a one-time transaction tax on a mandatory deemed repatriation
of previously deferred foreign earnings of certain foreign subsidiaries; subject to certain limitations, generally eliminating U.S. corporate
income tax on dividends from foreign subsidiaries; and providing for new taxes on certain foreign earnings. Taxpayers may elect to pay
the one-time transition tax over eight years, or in a single lump-sum payment.
Related
parties
Parties,
which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control
the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also
considered to be related if they are subject to common control or common significant influence.
Fair
Value Measurement
Accounting
Standards Codification (“ASC”) 820 “Fair Value Measurements and Disclosures”, which defines fair value, establishes
a framework for measuring fair value and expands disclosures about fair value measurements. The statement clarifies that the exchange
price is the price in an orderly transaction between market participants to sell the asset or transfer the liability in the market in
which the reporting entity would transact for the asset or liability, that is, the principal or most advantageous market for the asset
or liability. It also emphasizes that fair value is a market-based measurement, not an entity-specific measurement, and that market participant
assumptions include assumptions about risk and effect of a restriction on the sale or use of an asset.
This
ASC establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy
gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and
the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below:
Level
1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;
Level
2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the
full term of the asset or liability; and
Level
3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported
by little or no market activity).
Recently
issued and adopted accounting pronouncements
The
Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have
a significant impact on the Company’s financial statements.
3.
PREPAYMENT AND DEPOSIT
SCHEDULE
OF PREPAYMENT
| |
As of April 30, 2024 (Unaudited) | | |
As of July 31, 2023 (Audited) | |
| |
| | |
| |
Prepaid expenses | |
$ | 15,858 | | |
$ | 2,666 | |
Deposit | |
| - | | |
| 55 | |
Total | |
$ | 15,858 | | |
$ | 2,721 | |
Prepaid
expenses as of April 30, 2024 and July 31, 2023 represent the payment made to consultancy fee, stock and registrar fee, OTCIQ fee,
and installment for EDGAR. Deposit for the year ended July 31, 2023 represents the deposit payment of virtual office rental.
4.
ACCOUNTS RECEIVABLE
SCHEDULE OF ACCOUNTS RECEIVABLE
| |
As of April 30, 2024 (Unaudited) | | |
As of July 31, 2023 (Audited) | |
| |
| | |
| |
Accounts receivable | |
$ | 10,000 | | |
$ | 10,000 | |
Allowance for doubtful accounts | |
| (10,000 | ) | |
| - | |
Total | |
$ | - | | |
$ | 10,000 | |
5.
PLANT AND EQUIPMENT
Plant
and equipment consisted of the following as of April 30, 2024 and July 31, 2023:
SCHEDULE
OF PLANT AND EQUIPMENT
| |
As of April 30, 2024 (Unaudited) | | |
As of July 31, 2023 (Audited) | |
| |
| | |
| |
Computer and software | |
$ | 2,231 | | |
$ | 2,231 | |
Less: accumulated depreciation | |
| (1,934 | ) | |
| (1,376 | ) |
Plant and equipment, net | |
$ | 297 | | |
$ | 855 | |
Depreciation
expense for the period ended April 30, 2024 and July 31, 2023 was $558 and $558 respectively.
6.
AMOUNTS DUE TO A DIRECTOR
As
of April 30, 2024, the sole director of the Company advanced $6,780 to the Company, which is unsecured and non-interest bearing and is
repayable on demand.
Our
director, Zonghan Wu, has not been compensated for the services.
7.
SHAREHOLDERS’ EQUITY
The
Company has 75,000,000 shares of common stock authorized.
During
the three months ended April 30, 2024, the Company issued an aggregated of 200,000 shares of its common stock at $0.025 per share for
aggregate gross proceeds of $5,000. The Company also issued an aggregated of 520,000 shares of its common stock at $0.025 per share
for two service providers for consideration of $13,000.
As
of April 30, 2024, the Company has 5,760,000 shares of common stock issued and outstanding. There are no shares of preferred stock authorized.
8.
INCOME TAX
The
loss from operation before income taxes of the Company for the nine months ended April 30, 2024 and 2023 were comprised of the following:
SCHEDULE
OF OPERATION BEFORE INCOME TAXES
| |
2024 | | |
2023 | |
| |
For the nine months ended April 30 | |
| |
2024 | | |
2023 | |
Tax jurisdictions from: | |
| | | |
| | |
– Local | |
$ | (16,719 | ) | |
$ | (2,711 | ) |
| |
| | | |
| | |
United
States of America
The
Tax Act reduces the U.S. statutory corporate tax rate from 35% to 21% for our tax years beginning in 2018, which resulted in the re-measurement
of the federal portion of our deferred tax assets from the 35% to 21% tax rate. The Company is registered in the State of Nevada and
is subject to United States of America tax law. As of April 30, 2024, the operations in the United States of America incurred $50,533
of cumulative net operating losses (NOL’s)
which can be carried forward to offset future taxable income. The NOL carryforwards begin to expire in 2042, if unutilized. The Company
has provided for a full valuation allowance of approximately $10,612 against the deferred tax assets on the expected future tax
benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be
realized in the future.
The
following table sets forth the significant components of the aggregate deferred tax assets of the Company as of April 30, 2024 and July
31, 2023:
SCHEDULE
OF AGGREGATE DEFERRED TAX ASSETS
| |
As of | | |
As of | |
| |
April 30, 2024 | | |
July 31, 2023 | |
Deferred tax assets: | |
| | | |
| | |
| |
| | | |
| | |
Net operating loss carryforwards | |
| | | |
| | |
– United States of America | |
$ | 10,612 | | |
$ | 7,101 | |
Less: valuation allowance | |
| (10,612 | ) | |
| (7,101 | ) |
Deferred tax assets | |
$ | - | | |
$ | - | |
Management
believes that it is more likely than not that the deferred tax assets will not be fully realizable in the future. Accordingly, the Company
provided for a full valuation allowance against its deferred tax assets of $10,612 as of April 30, 2024.
Malaysia
The
incomes accruing in or derived from Malaysia by Birdie Win Corporation are subject to Malaysia income tax, due to the permanent establishment
(PE) in Malaysia, which is charged at the non-resident tax rate of 25% on its assessable income.
9.
CONCENTRATIONS OF RISK
Customer
Concentration
For
the three months ended April 30, 2024, there was one customer who accounted for 100% of the Company’s revenues. For the three months
ended April 30, 2023, there was one customer who accounted for 100% of the Company’s revenues. The customers who accounted for
100% of the Company’s revenues and its outstanding receivable balance at period-end is presented below:
SCHEDULE
OF REVENUES AND OUTSTANDING RECEIVABLE
| |
For the three months ended April 30 | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
Revenue | | |
Percentage
of Revenue | | |
Accounts
receivable | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Customer A | |
$ | 5,000 | | |
$ | - | | |
| 100 | % | |
| - | | |
$ | - | | |
$ | - | |
Customer B | |
| - | | |
| 5,000 | | |
| - | | |
| 100 | % | |
| - | | |
| 5,000 | |
Total | |
$ | 5,000 | | |
$ | 5,000 | | |
| 100 | % | |
| 100 | % | |
$ | - | | |
$ | 5,000 | |
For
the nine months ended April 30, 2024, there was one customer who accounted for 100% of the Company’s revenues. For the nine months
ended April 30, 2023, there were three customers who accounted for 100% of the Company’s revenues. The customers who accounted
for 100% of the Company’s revenues and its outstanding receivable balance at period-end is presented below:
| |
For the nine months ended April 30 | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
Revenue | | |
Percentage of Revenue | | |
Accounts receivable | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Customer A | |
$ | 20,000 | | |
$ | - | | |
| 100 | % | |
| - | | |
$ | - | | |
$ | - | |
Customer B | |
| - | | |
| 5,000 | | |
| - | | |
| 33.3 | % | |
| - | | |
| 5,000 | |
Customer C | |
| - | | |
| 5,000 | | |
| - | | |
| 33.3 | % | |
| - | | |
| - | |
Customer D | |
| - | | |
| 5,000 | | |
| - | | |
| 33.4 | % | |
| - | | |
| - | |
Total | |
$ | 20,000 | | |
$ | 15,000 | | |
| 100 | % | |
| 100 | % | |
$ | - | | |
$ | 5,000 | |
10.
SEGMENT REPORTING
ASC
280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with
the Company’s internal organization structure as well as information about services categories, business segments and major customers
in financial statements. The Company has single reportable segment based on business unit, financial services business and two reportable
segments based on country, Malaysia and Hong Kong.
In
accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker has been identified
as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing
performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements
to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers,
and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation
under “Segment Reporting” due to their similar customer base and similarities in economic characteristics; nature of products
and services; and procurement, manufacturing and distribution processes.
SCHEDULE
OF SEGMENT REPORTING
| |
| | |
| |
| |
For the Nine Months Ended and As of April 30, 2024 | |
By Business Unit | |
Financial Services Business | | |
Total | |
Revenue | |
$ | 20,000 | | |
$ | 20,000 | |
| |
| | | |
| | |
Cost of revenue | |
| - | | |
| - | |
Operating expenses | |
| (36,719 | ) | |
| (36,719 | ) |
| |
| | | |
| | |
Loss from operations | |
| (16,719 | ) | |
| (16,719 | ) |
| |
| | | |
| | |
Total assets | |
$ | 16,347 | | |
$ | 16,347 | |
Capital expenditure | |
$ | - | | |
$ | - | |
| |
| | |
| |
| |
For the Nine Months Ended and As of April 30, 2023 | |
By Business Unit | |
Financial Services Business | | |
Total | |
Revenue | |
$ | 15,000 | | |
$ | 15,000 | |
| |
| | | |
| | |
Cost of revenue | |
| - | | |
| - | |
Operating expenses | |
| (19,495 | ) | |
| (19,495 | ) |
| |
| | | |
| | |
Loss from operations | |
| (4,495 | ) | |
| (4,495 | ) |
| |
| | | |
| | |
Total assets | |
$ | 14,976 | | |
$ | 14,976 | |
Capital expenditure | |
$ | - | | |
$ | - | |
| |
| | |
| | |
| | |
| |
| |
For the Nine Months Ended and As of April 30, 2024 | |
By Country | |
United States | | |
Hong Kong | | |
Malaysia | | |
Total | |
Revenue | |
$ | - | | |
$ | 20,000 | | |
$ | - | | |
$ | 20,000 | |
| |
| | | |
| | | |
| | | |
| | |
Cost of revenue | |
| - | | |
| - | | |
| - | | |
| - | |
Operating expenses | |
| - | | |
| (26,719 | ) | |
| (10,000 | ) | |
| (36,719 | ) |
| |
| | | |
| | | |
| | | |
| | |
Loss from operations | |
| - | | |
| (6,719 | ) | |
| (10,000 | ) | |
| (16,719 | ) |
| |
| | | |
| | | |
| | | |
| | |
Total assets | |
$ | - | | |
$ | 16,347 | | |
$ | - | | |
$ | 16,347 | |
Capital expenditure | |
$ | - | | |
$ | - | | |
$ | - | | |
$ | - | |
| |
| | |
| | |
| | |
| |
| |
For the Nine Months Ended and As of April 30, 2023 | |
By Country | |
United States | | |
Hong Kong | | |
Malaysia | | |
Total | |
Revenue | |
$ | - | | |
$ | 5,000 | | |
$ | 10,000 | | |
$ | 15,000 | |
| |
| | | |
| | | |
| | | |
| | |
Cost of revenue | |
| - | | |
| - | | |
| - | | |
| - | |
Operating expenses | |
| - | | |
| (6,498 | ) | |
| (12,997 | ) | |
| (19,495 | ) |
| |
| | | |
| | | |
| | | |
| | |
Loss from operations | |
| - | | |
| (1,498 | ) | |
| (2,997 | ) | |
| (4,495 | ) |
| |
| | | |
| | | |
| | | |
| | |
Total assets | |
$ | - | | |
$ | - | | |
$ | 14,976 | | |
$ | 14,976 | |
Capital expenditure | |
$ | - | | |
$ | - | | |
$ | - | | |
$ | - | |
11.
GOING CONCERN
For
the nine months ended April 30, 2024, the Company incurred a net loss of $16,719 and as at April 30, 2024, the Company has accumulated
deficit of $50,533 . These conditions raise doubt about the Company’s ability to continue as a going concern. The ability
to continue as a going concern is dependent upon the Company’s profit generating operations in the future and/or obtaining the
necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These
financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification
of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company expects to finance its
operations primarily through cash flow from revenue and continuing financial support from a shareholder. In the event that we require
additional funding to finance the growth of the Company’s current and expected future operations as well as to achieve our strategic
objectives, the shareholder has indicated the intent and ability to provide additional financing.
12.
SUBSEQUENT EVENTS
In
accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure
of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or
transactions that occurred after April 30, 2024 up through the date the Company issued the financial statements. During the period, the
Company did not have any material recognizable subsequent events.
ITEM
2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
The
information contained in this quarter report on Form 10-Q is intended to update the information contained in our Form 10-K dated October
20, 2023, for the year ended July 31,2023 and presumes that readers have access to, and will have read, the “Management’s
Discussion and Analysis” and other information contained in such Form 10-K. The following discussion and analysis also should be
read together with our financial statements and the notes to the financial statements included elsewhere in this Form 10-Q.
The
following discussion contains certain statements that may be deemed “forward-looking statements” within the meaning of the
Private Securities Litigation Reform Act of 1995. Such statements appear in a number of places in this Report, including, without limitation,
“Management’s Discussion and Analysis” These statements are not guarantees of future performance and involve risks,
uncertainties and requirements that are difficult to predict or are beyond our control. Forward-looking statements speak only as of the
date of this quarter report. You should not put undue reliance on any forward-looking statements. We strongly encourage investors to
carefully read the factors described in our Form S-1 registration statement, filed on August 27, 2021, in the section entitled “Risk
Factors” for a description of certain risks that could, among other things, cause actual results to differ from these forward-looking
statements. We assume no responsibility to update the forward-looking statements contained in this quarter report on Form 10-Q. The following
should also be read in conjunction with the unaudited Condensed Financial Statements and notes thereto that appear elsewhere in this
report.
Company
Overview
We,
Birdie Win Corporation, a Nevada corporation (“the Company”) was incorporated under the laws of the State of Nevada on April
16, 2021.
The
Company’s executive office is located at 46 Reeves Road, Pakuranga, Auckland 2010, New Zealand. We offer one-on-one Personal Financial
Literacy Seminar services, with a focus on providing such services to customers in Malaysia and Hong Kong individuals or families.
Results
of operations
Three
months ended April 30, 2024 and 2023
Revenues
For
the three months ended April 30, 2024, the Company generated revenue in the amount of $5,000. The revenue was generated as a result of
the Company having provided a Personal Financial Literacy Seminar (PFL Seminar) to participant .
For
the three months ended April 30, 2023, the Company generated revenue in the amount of $5,000. The revenue was generated as a result of
the Company having provided a Personal Financial Literacy Seminar (PFL Seminar) to participant.
Operating
Expenses
For
the three months ended April 30, 2024, the Company had operating expenses in the amount of $9,606 . These were primarily comprised
of audit fees, consultancy fees, and other professional fees.
For
the three months ended April 30, 2023, the Company had operating expenses in the amount of $6,269. These were primarily comprised
of audit fees, stock and registrar fees, and other professional fees.
The
increase of the operating expenses was the result of the increase in other professional fees.
Net
Gain or Loss
For
the three months ended April 30, 2024, the Company has incurred a net loss of $4,606 .
For
the three months ended April 30, 2023, the Company has incurred a net loss of $488.
Nine
months ended April 30, 2024 and 2023
Revenues
For
the nine months ended April 30, 2024, the Company generated revenue in the amount of $20,000. The revenue was generated as a result of
the Company having provided a Personal Financial Literacy Seminar (PFL Seminar) to various participant(s).
For
the nine months ended April 30, 2023, the Company generated revenue in the amount of $15,000. The revenue was generated as a result of
the Company having provided a Personal Financial Literacy Seminar (PFL Seminar) to various participant(s).
Operating
Expenses
For
the nine months ended April 30, 2024, the Company had operating expenses in the amount of $36,719 . These were primarily comprised
of allowance for doubtful accounts, audit fees, bookkeeping fees, stock and register fees and other professional fees.
For
the nine months ended April 30, 2023, the Company had operating expenses in the amount of $19,495. These were primarily comprised
of audit fees, stock and registrar fees, and other professional fees.
The
increase of the operating expenses was the result of the increase in allowance for doubtful accounts, bookkeeping and other
professional fees .
Net
Gain or Loss
For
the nine months ended April 30, 2024, the Company has incurred a net loss of $16,719 .
For
the nine months ended April 30, 2023, the Company has incurred a net loss of $2,711.
Liquidity
and Capital Resources
Cash
Used in Operating Activities
For
the nine months ended April 30, 2024, the Company has net cash outflow $4,808 in operating activities, which was primarily attributable
to net loss from operation, increase in prepayment, decrease in accrued liabilities and increase in amount due to a director.
For
the nine months ended April 30, 2023, the Company has used $14,801 in operating activities, which
was primarily attributable to net loss from operation, increase in amount due to a director and
increase in prepayment.
Cash
Provided by Financing Activity
For
the nine months ended April 30, 2024 and 2023, the Company received $5,000 and $0 respectively, from financing cash flow consists of
issuance of shares of common stock pursuant to our public offering.
Off-Balance
Sheet Arrangements
The
Company has no off-balance sheet arrangements.
Critical
Accounting Policies
Recent
accounting pronouncements
The
Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have
a significant impact on the Company’s financial statements.
Item
3 Quantitative and Qualitative Disclosures About Market Risk.
As
a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information
required by this Item.
Item
4 Controls and Procedures.
Disclosure
Controls and Procedures
We
maintain disclosure controls and procedures, as defined in Rule 13a-15(e) promulgated under the Securities Exchange Act of 1934 (the
“Exchange Act”), that are designed to ensure that information required to be disclosed by us in the reports that we file
or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities
and Exchange Commission’s rules and forms and that such information is accumulated and communicated to our management, including
our principal executive and principal financial officers, or persons performing similar functions, as appropriate, to allow timely decisions
regarding required disclosure.
We
carried out an evaluation, under the supervision and with the participation of our management, including our chief executive officer,
of the effectiveness of our disclosure controls and procedures as of April 30, 2024. Based on the evaluation of these disclosure controls
and procedures, and in light of the material weaknesses found in our internal controls over financial reporting, our chief executive
officer concluded that our disclosure controls and procedures were not effective. The matters involving internal controls and procedures
that our management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (i)
lack of a functioning audit committee due to a lack of a majority of independent members and a lack of a majority of outside directors
on our board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures;
(ii) inadequate segregation of duties and effective risk assessment; and (iii) insufficient written policies and procedures for accounting
and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines. The aforementioned material
weaknesses were identified by our chief executive officer in connection with the review of our financial statements as of April 30, 2024.
Management’s
Report on Internal Control over Financial Reporting
Our
management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f)
and 15d-15(f) under the Exchange Act. Our internal control over financial reporting is designed to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally
accepted accounting principles. The internal controls for the Company are provided by executive management’s review and approval
of all transactions. Our internal control over financial reporting also includes those policies and procedures that:
|
1. |
pertain to the maintenance
of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of our assets; |
|
|
|
|
2. |
provide reasonable assurance
that transactions are recorded as necessary to permit preparation of financial statements in accordance with U.S. GAAP, and that
our receipts and expenditures are being made only in accordance with the authorization of our management; and |
|
|
|
|
3. |
provide reasonable assurance
regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material
effect on the financial statements. |
Because
of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of
any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions,
or that the degree of compliance with the policies or procedures may deteriorate.
Management
assessed the effectiveness of the Company’s internal control over financial reporting as of April 30, 2024. In making this assessment,
management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control-Integrated
Framework. Management’s assessment included an evaluation of the design of our internal control over financial reporting and testing
of the operational effectiveness of these controls.
As
of April 30, 2024, management assessed the effectiveness of our internal control over financial reporting based on the criteria for effective
internal control over financial reporting established in Internal Control — Integrated Framework issued by the Committee of Sponsoring
Organizations of the Treadway Commission (“COSO”) in 2013 and SEC guidance on conducting such assessments. Based on such
evaluation, the Company’s management concluded that, during the period covered by this Report, our internal control over financial
reporting were not effective due to the presence of material weaknesses.
Changes
in Internal Control over Financial Reporting:
There
were no changes in our internal control over financial reporting during the nine months ended April 30, 2024, that have materially affected,
or are reasonably likely to materially affect, our internal control over financial reporting.
PART
II — OTHER INFORMATION
Item
1. Legal Proceedings
We
are not subjected to nor engaged in any litigation, arbitration or claim of material importance, and no litigation, arbitration or claim
of material importance is known to us to be pending or threatened by or against our Company that would have a material adverse effect
on our Company’s results of operations or financial condition. Further, there are no proceedings in which any of our directors,
officers or affiliates, or any beneficial shareholder are an adverse party or has a material interest adverse to our Company.
Item
2. Unregistered Sales of Equity Securities and Use of Proceeds
None.
Item
3. Defaults Upon Senior Securities
None.
Item
4. Mine Safety Disclosures
Not
applicable.
Item
5. Other Information.
None.
ITEM
6. Exhibits
SIGNATURES
Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this Report to be signed
on its behalf by the undersigned, thereunto duly authorized.
|
Birdie Win Corporation |
|
(Name of Registrant) |
Date:
June 3, 2024
|
By: |
/s/
ZONGHAN WU |
|
|
Zonghan Wu |
|
Title: |
Chief
Executive Officer, President, Secretary, Treasurer, Director
(Principal
Executive Officer, Principal Financial Officer, Principal Accounting Officer) |
EXHIBIT
31.1
CERTIFICATION
I,
ZONGHAN WU, certify that:
1.
I have reviewed this quarterly report on Form 10-Q of Birdie Win Corporation (the “Company”) for the quarter ended April
30, 2024;
2.
Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect
to the period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
report;
4.
The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
|
a. |
Designed such disclosure
controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material
information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities,
particularly during the period in which this report is being prepared; |
|
|
|
|
b. |
Designed such internal
control over financial reporting, or caused such internal control to be designed under our supervision, to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles. |
|
|
|
|
c. |
Evaluated the effectiveness
of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness
of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|
|
|
|
d. |
Disclosed in this report
any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent
fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is
reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
5.
The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial
reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing
the equivalent functions):
|
a. |
All significant deficiencies
and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely
affect the registrant’s ability to record, process, summarize and report financial information; and |
|
|
|
|
b. |
Any fraud, whether or not
material, that involves management or other employees who have a significant role in the registrant’s internal control over
financial reporting. |
Date: June 3, 2024 |
By: |
/s/
ZONGHAN WU |
|
|
Zonghan Wu |
|
|
Chief Executive Officer, President, Secretary, Treasurer,
Director |
|
|
(Principal Executive Officer, Principal Financial Officer,
Principal Accounting Officer) |
EXHIBIT
32.1
CERTIFICATION
PURSUANT
TO 18
U.S.C.
SECTION 1350,
AS
ADOPTED
PURSUANT
TO
SECTION
906 OF THE SARBANES-OXLEY
ACT
OF 2002
In
connection with the quarterly report of Birdie Win Corporation (the “Company”) on Form 10-Q for the period ended April 30,
2024 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), The undersigned hereby certifies,
pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge
and belief:
|
(1) |
The Report fully complies
with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
|
|
(2) |
The information contained
in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company. |
Date: June 3, 2024 |
By: |
/s/
ZONGHAN WU |
|
|
Zonghan Wu |
|
|
Chief Executive Officer, President, Secretary, Treasurer,
Director |
|
|
(Principal Executive Officer, Principal Financial Officer,
Principal Accounting Officer) |
A
signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting
the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and
will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.
v3.24.1.1.u2
Cover
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9 Months Ended |
Apr. 30, 2024
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--07-31
|
Entity File Number |
333-259112
|
Entity Registrant Name |
BIRDIE
WIN CORPORATION
|
Entity Central Index Key |
0001873213
|
Entity Tax Identification Number |
38-4179726
|
Entity Incorporation, State or Country Code |
NV
|
Entity Address, Address Line One |
46
Reeves Road
|
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Pakuranga
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Auckland
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NZ
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v3.24.1.1.u2
Condensed Balance Sheets (Unaudited) - USD ($)
|
Apr. 30, 2024 |
Jul. 31, 2023 |
Current assets |
|
|
Cash and cash equivalents |
$ 192
|
|
Accounts receivable |
|
10,000
|
Prepayment and deposit |
15,858
|
2,721
|
Total current assets |
16,050
|
12,721
|
Non - current asset |
|
|
Plant and equipment, net |
297
|
855
|
Total non - current asset |
297
|
855
|
TOTAL ASSETS |
16,347
|
13,576
|
Current liabilities |
|
|
Accrued liabilities |
2,500
|
5,000
|
Total current liabilities |
9,280
|
7,790
|
Total liabilities |
9,280
|
7,790
|
Stockholders’ equity |
|
|
Common stock – Par value $ 0.001; Authorized: 75,000,000 shares; Issued and outstanding: 5,760,000 and 5,040,000 shares as of April 30, 2024 and July 31, 2023, respectively |
5,760
|
5,040
|
Additional paid in capital |
51,840
|
34,560
|
Accumulated deficit |
(50,533)
|
(33,814)
|
Total stockholders’ equity |
7,067
|
5,786
|
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY |
16,347
|
13,576
|
Director [Member] |
|
|
Current liabilities |
|
|
Amounts due to a director |
$ 6,780
|
$ 2,790
|
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v3.24.1.1.u2
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|
Apr. 30, 2024 |
Jul. 31, 2023 |
Statement of Financial Position [Abstract] |
|
|
Common stock, par value |
$ 0.001
|
$ 0.001
|
Common stock, shares authorized |
75,000,000
|
75,000,000
|
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5,760,000
|
5,040,000
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5,760,000
|
5,040,000
|
X |
- DefinitionFace amount or stated value per share of common stock.
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v3.24.1.1.u2
Condensed Statement of Operations and Comprehensive Loss (Unaudited) - USD ($)
|
3 Months Ended |
9 Months Ended |
Apr. 30, 2024 |
Apr. 30, 2023 |
Apr. 30, 2024 |
Apr. 30, 2023 |
Income Statement [Abstract] |
|
|
|
|
Revenue |
$ 5,000
|
$ 5,000
|
$ 20,000
|
$ 15,000
|
Operating expenses |
|
|
|
|
General and administrative expenses |
9,420
|
6,083
|
36,161
|
18,937
|
Depreciation |
186
|
186
|
558
|
558
|
Total operating expenses |
9,606
|
6,269
|
36,719
|
19,495
|
Loss from operations |
(4,606)
|
(1,269)
|
(16,719)
|
(4,495)
|
Other income |
|
781
|
|
1,784
|
Net loss |
$ (4,606)
|
$ (488)
|
$ (16,719)
|
$ (2,711)
|
Net loss per common share - basic |
$ (0)
|
$ (0)
|
$ (0)
|
$ (0)
|
Net loss per common share - diluted |
$ (0)
|
$ (0)
|
$ (0)
|
$ (0)
|
Weighted average number of ordinary shares |
|
|
|
|
Weighted average number of ordinary shares - basic |
5,760,000
|
5,040,000
|
5,760,000
|
5,040,000
|
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5,760,000
|
5,040,000
|
5,760,000
|
5,040,000
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v3.24.1.1.u2
Condensed Statement of Changes in Stockholders' Equity (Unaudited) - USD ($)
|
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
Balance at Jul. 31, 2022 |
|
$ 5,040
|
$ 34,560
|
$ (25,921)
|
$ 13,679
|
Balance, shares at Jul. 31, 2022 |
|
5,040,000
|
|
|
|
Net loss |
|
|
|
(1,046)
|
(1,046)
|
Balance at Oct. 31, 2022 |
|
$ 5,040
|
34,560
|
(26,967)
|
12,633
|
Balance, shares at Oct. 31, 2022 |
|
5,040,000
|
|
|
|
Balance at Jul. 31, 2022 |
|
$ 5,040
|
34,560
|
(25,921)
|
13,679
|
Balance, shares at Jul. 31, 2022 |
|
5,040,000
|
|
|
|
Net loss |
|
|
|
|
(2,711)
|
Balance at Apr. 30, 2023 |
|
$ 5,040
|
34,560
|
(28,632)
|
10,968
|
Balance, shares at Apr. 30, 2023 |
|
5,040,000
|
|
|
|
Balance at Oct. 31, 2022 |
|
$ 5,040
|
34,560
|
(26,967)
|
12,633
|
Balance, shares at Oct. 31, 2022 |
|
5,040,000
|
|
|
|
Net loss |
|
|
|
(1,177)
|
(1,177)
|
Balance at Jan. 31, 2023 |
|
$ 5,040
|
34,560
|
(28,144)
|
11,456
|
Balance, shares at Jan. 31, 2023 |
|
5,040,000
|
|
|
|
Net loss |
|
|
|
(488)
|
(488)
|
Balance at Apr. 30, 2023 |
|
$ 5,040
|
34,560
|
(28,632)
|
10,968
|
Balance, shares at Apr. 30, 2023 |
|
5,040,000
|
|
|
|
Balance at Jul. 31, 2023 |
|
$ 5,040
|
34,560
|
(33,814)
|
5,786
|
Balance, shares at Jul. 31, 2023 |
|
5,040,000
|
|
|
|
Net loss |
|
|
|
(11,993)
|
(11,993)
|
Balance at Oct. 31, 2023 |
|
$ 5,040
|
34,560
|
(45,807)
|
(6,207)
|
Balance, shares at Oct. 31, 2023 |
|
5,040,000
|
|
|
|
Balance at Jul. 31, 2023 |
|
$ 5,040
|
34,560
|
(33,814)
|
5,786
|
Balance, shares at Jul. 31, 2023 |
|
5,040,000
|
|
|
|
Net loss |
|
|
|
|
(16,719)
|
Balance at Apr. 30, 2024 |
|
$ 5,760
|
51,840
|
(50,533)
|
7,067
|
Balance, shares at Apr. 30, 2024 |
|
5,760,000
|
|
|
|
Balance at Oct. 31, 2023 |
|
$ 5,040
|
34,560
|
(45,807)
|
(6,207)
|
Balance, shares at Oct. 31, 2023 |
|
5,040,000
|
|
|
|
Net loss |
|
|
|
(120)
|
(120)
|
Balance at Jan. 31, 2024 |
|
$ 5,040
|
34,560
|
(45,927)
|
(6,327)
|
Balance, shares at Jan. 31, 2024 |
|
5,040,000
|
|
|
|
Net loss |
|
|
|
(4,606)
|
(4,606)
|
Share issuance |
[1] |
$ 200
|
4,800
|
|
5,000
|
Share issuance, shares |
|
200,000
|
|
|
|
Share issuance |
[2] |
$ 520
|
12,480
|
|
13,000
|
Share issuance, shares |
|
520,000
|
|
|
|
Balance at Apr. 30, 2024 |
|
$ 5,760
|
$ 51,840
|
$ (50,533)
|
$ 7,067
|
Balance, shares at Apr. 30, 2024 |
|
5,760,000
|
|
|
|
|
|
X |
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v3.24.1.1.u2
Condensed Statement of Changes in Stockholders' Equity (Unaudited) (Parenthetical) - shares
|
|
|
3 Months Ended |
Mar. 28, 2024 |
Oct. 11, 2021 |
Apr. 30, 2024 |
Share issuance, shares |
|
1,440,000
|
|
Common Stock [Member] |
|
|
|
Share issuance, shares |
260,000
|
|
200,000
|
Share issuance, shares |
|
|
520,000
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v3.24.1.1.u2
Condensed Statement of Cash Flows (Unaudited) - USD ($)
|
3 Months Ended |
9 Months Ended |
12 Months Ended |
Apr. 30, 2024 |
Oct. 31, 2023 |
Apr. 30, 2023 |
Oct. 31, 2022 |
Apr. 30, 2024 |
Apr. 30, 2023 |
Jul. 31, 2023 |
Cash Flows From Operating Activities: |
|
|
|
|
|
|
|
Net loss |
$ (4,606)
|
$ (11,993)
|
$ (488)
|
$ (1,046)
|
$ (16,719)
|
$ (2,711)
|
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
|
|
|
|
|
Depreciation |
186
|
|
186
|
|
558
|
558
|
$ 558
|
Impairment of accounts receivable |
|
|
|
|
10,000
|
|
|
Non-cash compensation |
|
|
|
|
13,000
|
|
|
Changes in operating assets and liabilities: |
|
|
|
|
|
|
|
Accounts receivable |
|
|
|
|
|
(5,000)
|
|
Prepayment |
|
|
|
|
(13,137)
|
(1,830)
|
|
Accrued liabilities |
|
|
|
|
(2,500)
|
|
|
Amounts due to a director |
|
|
|
|
3,990
|
(5,818)
|
|
Net cash used in operating activities |
|
|
|
|
(4,808)
|
(14,801)
|
|
Cash Flows From Investing Activity: |
|
|
|
|
|
|
|
Net cash provided by investing activity |
|
|
|
|
|
|
|
Cash Flows From Financing Activity: |
|
|
|
|
|
|
|
Proceeds from issuance of shares |
|
|
|
|
5,000
|
|
|
Net cash provided by financing activity |
|
|
|
|
5,000
|
|
|
Net change in cash and cash equivalents |
|
|
|
|
192
|
(14,801)
|
|
Cash and cash equivalents, beginning of period |
|
|
|
$ 19,312
|
|
19,312
|
19,312
|
Cash and cash equivalents, end of period |
$ 192
|
|
$ 4,511
|
|
192
|
4,511
|
|
Supplemental cash flows information |
|
|
|
|
|
|
|
Income taxes paid |
|
|
|
|
|
|
|
Interest paid |
|
|
|
|
|
|
|
X |
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v3.24.1.1.u2
ORGANIZATION AND BUSINESS BACKGROUND
|
9 Months Ended |
Apr. 30, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
ORGANIZATION AND BUSINESS BACKGROUND |
1.
ORGANIZATION AND BUSINESS BACKGROUND
Birdie
Win Corporation, a Nevada corporation (“the Company”) was incorporated under the laws of the State of Nevada on April 16,
2021.
Birdie
Win Corporation is headquartered in Auckland, New Zealand. We provide financial literacy seminar services to Malaysian and Hong Kong
individuals and families. Our mission is to improve the financial well-being of our clients.
The
Company’s executive office is located at 46 Reeves Road, Pakuranga, Auckland 2010, New Zealand.
On
April 16, 2021, Mr. Chee Yong Yee (“Mr. Yee”) was appointed as President, Secretary, Treasurer and a member of our Board
of Directors. Mr. Yee also served as Chief Executive Officer of the Company.
On
April 16, 2021, the Company issued 3,600,000 shares of restricted common stock, with a par value of $0.001 per share, to Mr. Chee Yong
Yee in consideration of $3,600. The $3,600 in proceeds went to the Company to be used as working capital.
On
October 11, 2021, the Company resolved to close the public offering pursuant to Form S-1, resulting in 1,440,000 shares of common stock
being sold at $0.025 per share for a total of $36,000. The proceed of $36,000 went directly to the Company and shall be utilized pursuant
to the use of proceed stated in the Form S-1.
On
July 27, 2023, the sole officer and director of the Company, Chee Yong Yee, tendered his resignations as Director, President, Chief Executive
Officer, Secretary, and Treasurer of the Company, and appointed Mr. Zonghan Wu as new President, Chief Executive Officer, Secretary,
Treasurer, and Director of the Company, effective July 27, 2023.
On
March 6, 2024, the Company issued 200,000 shares
of common stock for $5,000 at $0.025
per share to Huabin Huang.
On
March 28, 2024, Dan Sun was awarded 260,000 common shares at
$0.025 per share, and Jianing Yang was awarded 260,000 common shares at
$0.025 per share for consulting service fees provided to the Company .
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v3.24.1.1.u2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
|
9 Months Ended |
Apr. 30, 2024 |
Accounting Policies [Abstract] |
|
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
2.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis
of presentation
The
unaudited condensed financial statements for Birdie Win Corporation for the period ended April 30, 2024 are prepared in accordance with
accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial statement, instructions
to Form 10-Q and Regulations S-X. Accordingly, certain information and footnote disclosures normally included in financial statements
prepared in accordance with GAAP have been condensed or omitted. These condensed financial statements should be read in conjunction with
the financial statements and notes thereto included in our annual report on Form 10-K for the year ended July 31, 2023. In management’s
opinion, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation to make our financial
statements not misleading have been included. The results of operations for the periods ended April 30, 2024 and 2023 presented are not
necessarily indicative of the results to be expected for the full year. The Company has adopted July 31 as its fiscal year end.
Going
concern
For
the nine months ended April 30, 2024, the Company incurred a net loss of $16,719 and as at April 30, 2024, the Company has accumulated
deficit of $50,533. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The ability
to continue as a going concern is dependent upon the Company’s profit generating operations in the future and/or obtaining the
necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These
financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification
of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company expects to finance its
operations primarily through cash flow from revenue and continuing financial support from a shareholder. In the event that we require
additional funding to finance the growth of the Company’s current and expected future operations as well as to achieve our strategic
objectives, the shareholder has indicated the intent and ability to provide additional financing.
Use
of estimates
Management
uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect
the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported
revenue and expenses during the periods reported. Actual results may differ from these estimates.
Cash
and Cash Equivalents
Cash
and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions
and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.
Accounts
Receivable
Financial
instruments that potentially subject the Company to concentrations of credit risk consist primarily of accounts receivable. The Company
extends credit to its customers in the normal course of business and generally does not require collateral. The Company’s credit
terms are dependent upon the segment, and the customer. The Company assesses the probability of collection from each customer at the
outset of the arrangement based on a number of factors, including the customer’s payment history and its current creditworthiness.
If in management’s judgment collection is not probable, the Company does not record revenue until the uncertainty is removed.
Management
performs ongoing credit evaluations, and the Company maintains an allowance for potential credit losses based upon its loss history and
its aging analysis. The allowance for doubtful accounts is the Company’s best estimate of the amount of credit losses in existing
accounts receivable. Management reviews the allowance for doubtful accounts each reporting period based on a detailed analysis of trade
receivables. In the analysis, management primarily considers the age of the customer’s receivable, and also considers the creditworthiness
of the customer, the economic conditions of the customer’s industry, general economic conditions and trends, and the business relationship
and history with its customers, among other factors. If any of these factors change, the Company may also change its original estimates,
which could impact the level of the Company’s future allowance for doubtful accounts. If judgments regarding the collectability
of receivables were incorrect, adjustments to the allowance may be required, which would reduce profitability.
Accounts
receivable are recognized and carried at the original invoice amount less an allowance for any uncollectible amounts. An estimate for
doubtful accounts receivable is made when collection of the full amount is no longer probable. Bad debts are written off as identified.
Lease
The
Company adopted the ASU No. 2016-02, on April 16, 2021 (date of inception). The Company leases office space for fixed periods without
pre-emptive extension options. The Company recognizes lease payments for its short-term lease on a straight-line basis over the lease
term.
Plant
and equipment
Plant
and equipment are stated at cost less accumulated depreciation and impairment. Depreciation of plant, equipment and software are calculated
on the straight-line method over their estimated useful lives or lease terms generally as follows:
SCHEDULE
OF ESTIMATED USEFUL LIFE
Classification |
|
Useful
Life |
Computer and Software |
|
3 years |
Revenue
Recognition
Revenue
is generated through provision of Personal Financial Literacy Seminar (PFL Seminar) services to customer. Revenue is recognized when
a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing,
and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the
consideration that the Company expects to receive in exchange for those goods and services. The Company applies the following five-step
model in order to determine this amount:
|
(i) identification of the
promised goods and services in the contract; |
|
|
|
(ii) determination of whether
the promised goods and services are performance obligations, including whether they are distinct in the context of the contract; |
|
|
|
(iii) measurement of the
transaction price, including the constraint on variable consideration; |
|
|
|
(iv) allocation of the
transaction price to the performance obligations; and |
|
|
|
(v) recognition of revenue
when (or as) the Company satisfies each performance obligation. |
The
Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). Under Topic 606, the Company records revenue when persuasive
evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. The Company
records revenue from the provision of services upon delivery of the finalized Personal Financial Report to the customer.
Earnings
Per Share
The
Company reports earnings per share in accordance with ASC 260 “Earnings Per Share”, which requires presentation of basic
and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic
earnings per share excludes dilution and is computed by dividing income available to common stockholders by the weighted average common
shares outstanding during the period. Diluted earnings per share takes into account the potential dilution that could occur if securities
or other contracts to issue common stock were exercised and converted into common stock. Further, if the number of common shares outstanding
increases as a result of a stock dividend or stock split or decreases as a result of a reverse stock split, the computations of a basic
and diluted earnings per share shall be adjusted retroactively for all periods presented to reflect that change in capital structure.
The
Company’s basic earnings per share is computed by dividing the net income available to holders by the weighted average number of
the Company’s ordinary shares outstanding. Diluted earnings per share reflects the amount of net income available to each ordinary
share outstanding during the period plus the number of additional shares that would have been outstanding if potentially dilutive securities
had been issued.
Income
Taxes
The
Company accounts for income taxes using the asset and liability method prescribed by ASC 740 “Income Taxes”. Under this method,
deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and
liabilities using enacted tax rates that will be in effect in the years in which the differences are expected to reverse. The Company
records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not
that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is
recognized as income or loss in the period that includes the enactment date.
New
U.S. federal tax legislation, commonly referred to as the Tax Cuts and Jobs Act (the “U.S. Tax Reform”), was signed into
law on December 22, 2017. The U.S. Tax Reform modified the U.S. Internal Revenue Code by, among other things, reducing the statutory
U.S. federal corporate income tax rate from 35% to 21% for taxable years beginning after December 31, 2017; limiting and/or eliminating
many business deductions; migrating the U.S. to a territorial tax system with a one-time transaction tax on a mandatory deemed repatriation
of previously deferred foreign earnings of certain foreign subsidiaries; subject to certain limitations, generally eliminating U.S. corporate
income tax on dividends from foreign subsidiaries; and providing for new taxes on certain foreign earnings. Taxpayers may elect to pay
the one-time transition tax over eight years, or in a single lump-sum payment.
Related
parties
Parties,
which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control
the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also
considered to be related if they are subject to common control or common significant influence.
Fair
Value Measurement
Accounting
Standards Codification (“ASC”) 820 “Fair Value Measurements and Disclosures”, which defines fair value, establishes
a framework for measuring fair value and expands disclosures about fair value measurements. The statement clarifies that the exchange
price is the price in an orderly transaction between market participants to sell the asset or transfer the liability in the market in
which the reporting entity would transact for the asset or liability, that is, the principal or most advantageous market for the asset
or liability. It also emphasizes that fair value is a market-based measurement, not an entity-specific measurement, and that market participant
assumptions include assumptions about risk and effect of a restriction on the sale or use of an asset.
This
ASC establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy
gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and
the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below:
Level
1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;
Level
2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the
full term of the asset or liability; and
Level
3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported
by little or no market activity).
Recently
issued and adopted accounting pronouncements
The
Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have
a significant impact on the Company’s financial statements.
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v3.24.1.1.u2
PREPAYMENT AND DEPOSIT
|
9 Months Ended |
Apr. 30, 2024 |
Prepayment And Deposit |
|
PREPAYMENT AND DEPOSIT |
3.
PREPAYMENT AND DEPOSIT
SCHEDULE
OF PREPAYMENT
| |
As of April 30, 2024 (Unaudited) | | |
As of July 31, 2023 (Audited) | |
| |
| | |
| |
Prepaid expenses | |
$ | 15,858 | | |
$ | 2,666 | |
Deposit | |
| - | | |
| 55 | |
Total | |
$ | 15,858 | | |
$ | 2,721 | |
Prepaid
expenses as of April 30, 2024 and July 31, 2023 represent the payment made to consultancy fee, stock and registrar fee, OTCIQ fee,
and installment for EDGAR. Deposit for the year ended July 31, 2023 represents the deposit payment of virtual office rental.
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ACCOUNTS RECEIVABLE
|
9 Months Ended |
Apr. 30, 2024 |
Receivables [Abstract] |
|
ACCOUNTS RECEIVABLE |
4.
ACCOUNTS RECEIVABLE
SCHEDULE OF ACCOUNTS RECEIVABLE
| |
As of April 30, 2024 (Unaudited) | | |
As of July 31, 2023 (Audited) | |
| |
| | |
| |
Accounts receivable | |
$ | 10,000 | | |
$ | 10,000 | |
Allowance for doubtful accounts | |
| (10,000 | ) | |
| - | |
Total | |
$ | - | | |
$ | 10,000 | |
|
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v3.24.1.1.u2
PLANT AND EQUIPMENT
|
9 Months Ended |
Apr. 30, 2024 |
Property, Plant and Equipment [Abstract] |
|
PLANT AND EQUIPMENT |
5.
PLANT AND EQUIPMENT
Plant
and equipment consisted of the following as of April 30, 2024 and July 31, 2023:
SCHEDULE
OF PLANT AND EQUIPMENT
| |
As of April 30, 2024 (Unaudited) | | |
As of July 31, 2023 (Audited) | |
| |
| | |
| |
Computer and software | |
$ | 2,231 | | |
$ | 2,231 | |
Less: accumulated depreciation | |
| (1,934 | ) | |
| (1,376 | ) |
Plant and equipment, net | |
$ | 297 | | |
$ | 855 | |
Depreciation
expense for the period ended April 30, 2024 and July 31, 2023 was $558 and $558 respectively.
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AMOUNTS DUE TO A DIRECTOR
|
9 Months Ended |
Apr. 30, 2024 |
Related Party Transactions [Abstract] |
|
AMOUNTS DUE TO A DIRECTOR |
6.
AMOUNTS DUE TO A DIRECTOR
As
of April 30, 2024, the sole director of the Company advanced $6,780 to the Company, which is unsecured and non-interest bearing and is
repayable on demand.
Our
director, Zonghan Wu, has not been compensated for the services.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.24.1.1.u2
SHAREHOLDERS’ EQUITY
|
9 Months Ended |
Apr. 30, 2024 |
Equity [Abstract] |
|
SHAREHOLDERS’ EQUITY |
7.
SHAREHOLDERS’ EQUITY
The
Company has 75,000,000 shares of common stock authorized.
During
the three months ended April 30, 2024, the Company issued an aggregated of 200,000 shares of its common stock at $0.025 per share for
aggregate gross proceeds of $5,000. The Company also issued an aggregated of 520,000 shares of its common stock at $0.025 per share
for two service providers for consideration of $13,000.
As
of April 30, 2024, the Company has 5,760,000 shares of common stock issued and outstanding. There are no shares of preferred stock authorized.
|
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- DefinitionThe entire disclosure for equity.
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v3.24.1.1.u2
INCOME TAX
|
9 Months Ended |
Apr. 30, 2024 |
Income Tax Disclosure [Abstract] |
|
INCOME TAX |
8.
INCOME TAX
The
loss from operation before income taxes of the Company for the nine months ended April 30, 2024 and 2023 were comprised of the following:
SCHEDULE
OF OPERATION BEFORE INCOME TAXES
| |
2024 | | |
2023 | |
| |
For the nine months ended April 30 | |
| |
2024 | | |
2023 | |
Tax jurisdictions from: | |
| | | |
| | |
– Local | |
$ | (16,719 | ) | |
$ | (2,711 | ) |
| |
| | | |
| | |
United
States of America
The
Tax Act reduces the U.S. statutory corporate tax rate from 35% to 21% for our tax years beginning in 2018, which resulted in the re-measurement
of the federal portion of our deferred tax assets from the 35% to 21% tax rate. The Company is registered in the State of Nevada and
is subject to United States of America tax law. As of April 30, 2024, the operations in the United States of America incurred $50,533
of cumulative net operating losses (NOL’s)
which can be carried forward to offset future taxable income. The NOL carryforwards begin to expire in 2042, if unutilized. The Company
has provided for a full valuation allowance of approximately $10,612 against the deferred tax assets on the expected future tax
benefits from the net operating loss carryforwards as the management believes it is more likely than not that these assets will not be
realized in the future.
The
following table sets forth the significant components of the aggregate deferred tax assets of the Company as of April 30, 2024 and July
31, 2023:
SCHEDULE
OF AGGREGATE DEFERRED TAX ASSETS
| |
As of | | |
As of | |
| |
April 30, 2024 | | |
July 31, 2023 | |
Deferred tax assets: | |
| | | |
| | |
| |
| | | |
| | |
Net operating loss carryforwards | |
| | | |
| | |
– United States of America | |
$ | 10,612 | | |
$ | 7,101 | |
Less: valuation allowance | |
| (10,612 | ) | |
| (7,101 | ) |
Deferred tax assets | |
$ | - | | |
$ | - | |
Management
believes that it is more likely than not that the deferred tax assets will not be fully realizable in the future. Accordingly, the Company
provided for a full valuation allowance against its deferred tax assets of $10,612 as of April 30, 2024.
Malaysia
The
incomes accruing in or derived from Malaysia by Birdie Win Corporation are subject to Malaysia income tax, due to the permanent establishment
(PE) in Malaysia, which is charged at the non-resident tax rate of 25% on its assessable income.
|
X |
- DefinitionThe entire disclosure for income tax.
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v3.24.1.1.u2
CONCENTRATIONS OF RISK
|
9 Months Ended |
Apr. 30, 2024 |
Risks and Uncertainties [Abstract] |
|
CONCENTRATIONS OF RISK |
9.
CONCENTRATIONS OF RISK
Customer
Concentration
For
the three months ended April 30, 2024, there was one customer who accounted for 100% of the Company’s revenues. For the three months
ended April 30, 2023, there was one customer who accounted for 100% of the Company’s revenues. The customers who accounted for
100% of the Company’s revenues and its outstanding receivable balance at period-end is presented below:
SCHEDULE
OF REVENUES AND OUTSTANDING RECEIVABLE
| |
For the three months ended April 30 | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
Revenue | | |
Percentage
of Revenue | | |
Accounts
receivable | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Customer A | |
$ | 5,000 | | |
$ | - | | |
| 100 | % | |
| - | | |
$ | - | | |
$ | - | |
Customer B | |
| - | | |
| 5,000 | | |
| - | | |
| 100 | % | |
| - | | |
| 5,000 | |
Total | |
$ | 5,000 | | |
$ | 5,000 | | |
| 100 | % | |
| 100 | % | |
$ | - | | |
$ | 5,000 | |
For
the nine months ended April 30, 2024, there was one customer who accounted for 100% of the Company’s revenues. For the nine months
ended April 30, 2023, there were three customers who accounted for 100% of the Company’s revenues. The customers who accounted
for 100% of the Company’s revenues and its outstanding receivable balance at period-end is presented below:
| |
For the nine months ended April 30 | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
Revenue | | |
Percentage of Revenue | | |
Accounts receivable | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Customer A | |
$ | 20,000 | | |
$ | - | | |
| 100 | % | |
| - | | |
$ | - | | |
$ | - | |
Customer B | |
| - | | |
| 5,000 | | |
| - | | |
| 33.3 | % | |
| - | | |
| 5,000 | |
Customer C | |
| - | | |
| 5,000 | | |
| - | | |
| 33.3 | % | |
| - | | |
| - | |
Customer D | |
| - | | |
| 5,000 | | |
| - | | |
| 33.4 | % | |
| - | | |
| - | |
Total | |
$ | 20,000 | | |
$ | 15,000 | | |
| 100 | % | |
| 100 | % | |
$ | - | | |
$ | 5,000 | |
|
X |
- DefinitionThe entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.
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v3.24.1.1.u2
SEGMENT REPORTING
|
9 Months Ended |
Apr. 30, 2024 |
Segment Reporting [Abstract] |
|
SEGMENT REPORTING |
10.
SEGMENT REPORTING
ASC
280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with
the Company’s internal organization structure as well as information about services categories, business segments and major customers
in financial statements. The Company has single reportable segment based on business unit, financial services business and two reportable
segments based on country, Malaysia and Hong Kong.
In
accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker has been identified
as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing
performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements
to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers,
and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation
under “Segment Reporting” due to their similar customer base and similarities in economic characteristics; nature of products
and services; and procurement, manufacturing and distribution processes.
SCHEDULE
OF SEGMENT REPORTING
| |
| | |
| |
| |
For the Nine Months Ended and As of April 30, 2024 | |
By Business Unit | |
Financial Services Business | | |
Total | |
Revenue | |
$ | 20,000 | | |
$ | 20,000 | |
| |
| | | |
| | |
Cost of revenue | |
| - | | |
| - | |
Operating expenses | |
| (36,719 | ) | |
| (36,719 | ) |
| |
| | | |
| | |
Loss from operations | |
| (16,719 | ) | |
| (16,719 | ) |
| |
| | | |
| | |
Total assets | |
$ | 16,347 | | |
$ | 16,347 | |
Capital expenditure | |
$ | - | | |
$ | - | |
| |
| | |
| |
| |
For the Nine Months Ended and As of April 30, 2023 | |
By Business Unit | |
Financial Services Business | | |
Total | |
Revenue | |
$ | 15,000 | | |
$ | 15,000 | |
| |
| | | |
| | |
Cost of revenue | |
| - | | |
| - | |
Operating expenses | |
| (19,495 | ) | |
| (19,495 | ) |
| |
| | | |
| | |
Loss from operations | |
| (4,495 | ) | |
| (4,495 | ) |
| |
| | | |
| | |
Total assets | |
$ | 14,976 | | |
$ | 14,976 | |
Capital expenditure | |
$ | - | | |
$ | - | |
| |
| | |
| | |
| | |
| |
| |
For the Nine Months Ended and As of April 30, 2024 | |
By Country | |
United States | | |
Hong Kong | | |
Malaysia | | |
Total | |
Revenue | |
$ | - | | |
$ | 20,000 | | |
$ | - | | |
$ | 20,000 | |
| |
| | | |
| | | |
| | | |
| | |
Cost of revenue | |
| - | | |
| - | | |
| - | | |
| - | |
Operating expenses | |
| - | | |
| (26,719 | ) | |
| (10,000 | ) | |
| (36,719 | ) |
| |
| | | |
| | | |
| | | |
| | |
Loss from operations | |
| - | | |
| (6,719 | ) | |
| (10,000 | ) | |
| (16,719 | ) |
| |
| | | |
| | | |
| | | |
| | |
Total assets | |
$ | - | | |
$ | 16,347 | | |
$ | - | | |
$ | 16,347 | |
Capital expenditure | |
$ | - | | |
$ | - | | |
$ | - | | |
$ | - | |
| |
| | |
| | |
| | |
| |
| |
For the Nine Months Ended and As of April 30, 2023 | |
By Country | |
United States | | |
Hong Kong | | |
Malaysia | | |
Total | |
Revenue | |
$ | - | | |
$ | 5,000 | | |
$ | 10,000 | | |
$ | 15,000 | |
| |
| | | |
| | | |
| | | |
| | |
Cost of revenue | |
| - | | |
| - | | |
| - | | |
| - | |
Operating expenses | |
| - | | |
| (6,498 | ) | |
| (12,997 | ) | |
| (19,495 | ) |
| |
| | | |
| | | |
| | | |
| | |
Loss from operations | |
| - | | |
| (1,498 | ) | |
| (2,997 | ) | |
| (4,495 | ) |
| |
| | | |
| | | |
| | | |
| | |
Total assets | |
$ | - | | |
$ | - | | |
$ | 14,976 | | |
$ | 14,976 | |
Capital expenditure | |
$ | - | | |
$ | - | | |
$ | - | | |
$ | - | |
|
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v3.24.1.1.u2
GOING CONCERN
|
9 Months Ended |
Apr. 30, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
GOING CONCERN |
11.
GOING CONCERN
For
the nine months ended April 30, 2024, the Company incurred a net loss of $16,719 and as at April 30, 2024, the Company has accumulated
deficit of $50,533 . These conditions raise doubt about the Company’s ability to continue as a going concern. The ability
to continue as a going concern is dependent upon the Company’s profit generating operations in the future and/or obtaining the
necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These
financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification
of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company expects to finance its
operations primarily through cash flow from revenue and continuing financial support from a shareholder. In the event that we require
additional funding to finance the growth of the Company’s current and expected future operations as well as to achieve our strategic
objectives, the shareholder has indicated the intent and ability to provide additional financing.
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- DefinitionThe entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.
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v3.24.1.1.u2
SUBSEQUENT EVENTS
|
9 Months Ended |
Apr. 30, 2024 |
Subsequent Events [Abstract] |
|
SUBSEQUENT EVENTS |
12.
SUBSEQUENT EVENTS
In
accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure
of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or
transactions that occurred after April 30, 2024 up through the date the Company issued the financial statements. During the period, the
Company did not have any material recognizable subsequent events.
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- DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
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v3.24.1.1.u2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
9 Months Ended |
Apr. 30, 2024 |
Accounting Policies [Abstract] |
|
Basis of presentation |
Basis
of presentation
The
unaudited condensed financial statements for Birdie Win Corporation for the period ended April 30, 2024 are prepared in accordance with
accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial statement, instructions
to Form 10-Q and Regulations S-X. Accordingly, certain information and footnote disclosures normally included in financial statements
prepared in accordance with GAAP have been condensed or omitted. These condensed financial statements should be read in conjunction with
the financial statements and notes thereto included in our annual report on Form 10-K for the year ended July 31, 2023. In management’s
opinion, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation to make our financial
statements not misleading have been included. The results of operations for the periods ended April 30, 2024 and 2023 presented are not
necessarily indicative of the results to be expected for the full year. The Company has adopted July 31 as its fiscal year end.
|
Going concern |
Going
concern
For
the nine months ended April 30, 2024, the Company incurred a net loss of $16,719 and as at April 30, 2024, the Company has accumulated
deficit of $50,533. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The ability
to continue as a going concern is dependent upon the Company’s profit generating operations in the future and/or obtaining the
necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These
financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification
of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company expects to finance its
operations primarily through cash flow from revenue and continuing financial support from a shareholder. In the event that we require
additional funding to finance the growth of the Company’s current and expected future operations as well as to achieve our strategic
objectives, the shareholder has indicated the intent and ability to provide additional financing.
|
Use of estimates |
Use
of estimates
Management
uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect
the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported
revenue and expenses during the periods reported. Actual results may differ from these estimates.
|
Cash and Cash Equivalents |
Cash
and Cash Equivalents
Cash
and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions
and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.
|
Accounts Receivable |
Accounts
Receivable
Financial
instruments that potentially subject the Company to concentrations of credit risk consist primarily of accounts receivable. The Company
extends credit to its customers in the normal course of business and generally does not require collateral. The Company’s credit
terms are dependent upon the segment, and the customer. The Company assesses the probability of collection from each customer at the
outset of the arrangement based on a number of factors, including the customer’s payment history and its current creditworthiness.
If in management’s judgment collection is not probable, the Company does not record revenue until the uncertainty is removed.
Management
performs ongoing credit evaluations, and the Company maintains an allowance for potential credit losses based upon its loss history and
its aging analysis. The allowance for doubtful accounts is the Company’s best estimate of the amount of credit losses in existing
accounts receivable. Management reviews the allowance for doubtful accounts each reporting period based on a detailed analysis of trade
receivables. In the analysis, management primarily considers the age of the customer’s receivable, and also considers the creditworthiness
of the customer, the economic conditions of the customer’s industry, general economic conditions and trends, and the business relationship
and history with its customers, among other factors. If any of these factors change, the Company may also change its original estimates,
which could impact the level of the Company’s future allowance for doubtful accounts. If judgments regarding the collectability
of receivables were incorrect, adjustments to the allowance may be required, which would reduce profitability.
Accounts
receivable are recognized and carried at the original invoice amount less an allowance for any uncollectible amounts. An estimate for
doubtful accounts receivable is made when collection of the full amount is no longer probable. Bad debts are written off as identified.
|
Lease |
Lease
The
Company adopted the ASU No. 2016-02, on April 16, 2021 (date of inception). The Company leases office space for fixed periods without
pre-emptive extension options. The Company recognizes lease payments for its short-term lease on a straight-line basis over the lease
term.
|
Plant and equipment |
Plant
and equipment
Plant
and equipment are stated at cost less accumulated depreciation and impairment. Depreciation of plant, equipment and software are calculated
on the straight-line method over their estimated useful lives or lease terms generally as follows:
SCHEDULE
OF ESTIMATED USEFUL LIFE
Classification |
|
Useful
Life |
Computer and Software |
|
3 years |
|
Revenue Recognition |
Revenue
Recognition
Revenue
is generated through provision of Personal Financial Literacy Seminar (PFL Seminar) services to customer. Revenue is recognized when
a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing,
and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the
consideration that the Company expects to receive in exchange for those goods and services. The Company applies the following five-step
model in order to determine this amount:
|
(i) identification of the
promised goods and services in the contract; |
|
|
|
(ii) determination of whether
the promised goods and services are performance obligations, including whether they are distinct in the context of the contract; |
|
|
|
(iii) measurement of the
transaction price, including the constraint on variable consideration; |
|
|
|
(iv) allocation of the
transaction price to the performance obligations; and |
|
|
|
(v) recognition of revenue
when (or as) the Company satisfies each performance obligation. |
The
Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). Under Topic 606, the Company records revenue when persuasive
evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. The Company
records revenue from the provision of services upon delivery of the finalized Personal Financial Report to the customer.
|
Earnings Per Share |
Earnings
Per Share
The
Company reports earnings per share in accordance with ASC 260 “Earnings Per Share”, which requires presentation of basic
and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic
earnings per share excludes dilution and is computed by dividing income available to common stockholders by the weighted average common
shares outstanding during the period. Diluted earnings per share takes into account the potential dilution that could occur if securities
or other contracts to issue common stock were exercised and converted into common stock. Further, if the number of common shares outstanding
increases as a result of a stock dividend or stock split or decreases as a result of a reverse stock split, the computations of a basic
and diluted earnings per share shall be adjusted retroactively for all periods presented to reflect that change in capital structure.
The
Company’s basic earnings per share is computed by dividing the net income available to holders by the weighted average number of
the Company’s ordinary shares outstanding. Diluted earnings per share reflects the amount of net income available to each ordinary
share outstanding during the period plus the number of additional shares that would have been outstanding if potentially dilutive securities
had been issued.
|
Income Taxes |
Income
Taxes
The
Company accounts for income taxes using the asset and liability method prescribed by ASC 740 “Income Taxes”. Under this method,
deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and
liabilities using enacted tax rates that will be in effect in the years in which the differences are expected to reverse. The Company
records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not
that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is
recognized as income or loss in the period that includes the enactment date.
New
U.S. federal tax legislation, commonly referred to as the Tax Cuts and Jobs Act (the “U.S. Tax Reform”), was signed into
law on December 22, 2017. The U.S. Tax Reform modified the U.S. Internal Revenue Code by, among other things, reducing the statutory
U.S. federal corporate income tax rate from 35% to 21% for taxable years beginning after December 31, 2017; limiting and/or eliminating
many business deductions; migrating the U.S. to a territorial tax system with a one-time transaction tax on a mandatory deemed repatriation
of previously deferred foreign earnings of certain foreign subsidiaries; subject to certain limitations, generally eliminating U.S. corporate
income tax on dividends from foreign subsidiaries; and providing for new taxes on certain foreign earnings. Taxpayers may elect to pay
the one-time transition tax over eight years, or in a single lump-sum payment.
|
Related parties |
Related
parties
Parties,
which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control
the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also
considered to be related if they are subject to common control or common significant influence.
|
Fair Value Measurement |
Fair
Value Measurement
Accounting
Standards Codification (“ASC”) 820 “Fair Value Measurements and Disclosures”, which defines fair value, establishes
a framework for measuring fair value and expands disclosures about fair value measurements. The statement clarifies that the exchange
price is the price in an orderly transaction between market participants to sell the asset or transfer the liability in the market in
which the reporting entity would transact for the asset or liability, that is, the principal or most advantageous market for the asset
or liability. It also emphasizes that fair value is a market-based measurement, not an entity-specific measurement, and that market participant
assumptions include assumptions about risk and effect of a restriction on the sale or use of an asset.
This
ASC establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy
gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and
the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below:
Level
1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;
Level
2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the
full term of the asset or liability; and
Level
3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported
by little or no market activity).
|
Recently issued and adopted accounting pronouncements |
Recently
issued and adopted accounting pronouncements
The
Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have
a significant impact on the Company’s financial statements.
|
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v3.24.1.1.u2
PREPAYMENT AND DEPOSIT (Tables)
|
9 Months Ended |
Apr. 30, 2024 |
Prepayment And Deposit |
|
SCHEDULE OF PREPAYMENT |
SCHEDULE
OF PREPAYMENT
| |
As of April 30, 2024 (Unaudited) | | |
As of July 31, 2023 (Audited) | |
| |
| | |
| |
Prepaid expenses | |
$ | 15,858 | | |
$ | 2,666 | |
Deposit | |
| - | | |
| 55 | |
Total | |
$ | 15,858 | | |
$ | 2,721 | |
|
X |
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v3.24.1.1.u2
ACCOUNTS RECEIVABLE (Tables)
|
9 Months Ended |
Apr. 30, 2024 |
Receivables [Abstract] |
|
SCHEDULE OF ACCOUNTS RECEIVABLE |
SCHEDULE OF ACCOUNTS RECEIVABLE
| |
As of April 30, 2024 (Unaudited) | | |
As of July 31, 2023 (Audited) | |
| |
| | |
| |
Accounts receivable | |
$ | 10,000 | | |
$ | 10,000 | |
Allowance for doubtful accounts | |
| (10,000 | ) | |
| - | |
Total | |
$ | - | | |
$ | 10,000 | |
|
X |
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v3.24.1.1.u2
PLANT AND EQUIPMENT (Tables)
|
9 Months Ended |
Apr. 30, 2024 |
Property, Plant and Equipment [Abstract] |
|
SCHEDULE OF PLANT AND EQUIPMENT |
Plant
and equipment consisted of the following as of April 30, 2024 and July 31, 2023:
SCHEDULE
OF PLANT AND EQUIPMENT
| |
As of April 30, 2024 (Unaudited) | | |
As of July 31, 2023 (Audited) | |
| |
| | |
| |
Computer and software | |
$ | 2,231 | | |
$ | 2,231 | |
Less: accumulated depreciation | |
| (1,934 | ) | |
| (1,376 | ) |
Plant and equipment, net | |
$ | 297 | | |
$ | 855 | |
|
X |
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v3.24.1.1.u2
INCOME TAX (Tables)
|
9 Months Ended |
Apr. 30, 2024 |
Income Tax Disclosure [Abstract] |
|
SCHEDULE OF OPERATION BEFORE INCOME TAXES |
The
loss from operation before income taxes of the Company for the nine months ended April 30, 2024 and 2023 were comprised of the following:
SCHEDULE
OF OPERATION BEFORE INCOME TAXES
| |
2024 | | |
2023 | |
| |
For the nine months ended April 30 | |
| |
2024 | | |
2023 | |
Tax jurisdictions from: | |
| | | |
| | |
– Local | |
$ | (16,719 | ) | |
$ | (2,711 | ) |
| |
| | | |
| | |
|
SCHEDULE OF AGGREGATE DEFERRED TAX ASSETS |
The
following table sets forth the significant components of the aggregate deferred tax assets of the Company as of April 30, 2024 and July
31, 2023:
SCHEDULE
OF AGGREGATE DEFERRED TAX ASSETS
| |
As of | | |
As of | |
| |
April 30, 2024 | | |
July 31, 2023 | |
Deferred tax assets: | |
| | | |
| | |
| |
| | | |
| | |
Net operating loss carryforwards | |
| | | |
| | |
– United States of America | |
$ | 10,612 | | |
$ | 7,101 | |
Less: valuation allowance | |
| (10,612 | ) | |
| (7,101 | ) |
Deferred tax assets | |
$ | - | | |
$ | - | |
|
X |
- DefinitionTabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.
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v3.24.1.1.u2
CONCENTRATIONS OF RISK (Tables)
|
9 Months Ended |
Apr. 30, 2024 |
Risks and Uncertainties [Abstract] |
|
SCHEDULE OF REVENUES AND OUTSTANDING RECEIVABLE |
SCHEDULE
OF REVENUES AND OUTSTANDING RECEIVABLE
| |
For the three months ended April 30 | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
Revenue | | |
Percentage
of Revenue | | |
Accounts
receivable | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Customer A | |
$ | 5,000 | | |
$ | - | | |
| 100 | % | |
| - | | |
$ | - | | |
$ | - | |
Customer B | |
| - | | |
| 5,000 | | |
| - | | |
| 100 | % | |
| - | | |
| 5,000 | |
Total | |
$ | 5,000 | | |
$ | 5,000 | | |
| 100 | % | |
| 100 | % | |
$ | - | | |
$ | 5,000 | |
| |
For the nine months ended April 30 | |
| |
2024 | | |
2023 | | |
2024 | | |
2023 | | |
2024 | | |
2023 | |
| |
Revenue | | |
Percentage of Revenue | | |
Accounts receivable | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Customer A | |
$ | 20,000 | | |
$ | - | | |
| 100 | % | |
| - | | |
$ | - | | |
$ | - | |
Customer B | |
| - | | |
| 5,000 | | |
| - | | |
| 33.3 | % | |
| - | | |
| 5,000 | |
Customer C | |
| - | | |
| 5,000 | | |
| - | | |
| 33.3 | % | |
| - | | |
| - | |
Customer D | |
| - | | |
| 5,000 | | |
| - | | |
| 33.4 | % | |
| - | | |
| - | |
Total | |
$ | 20,000 | | |
$ | 15,000 | | |
| 100 | % | |
| 100 | % | |
$ | - | | |
$ | 5,000 | |
|
X |
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v3.24.1.1.u2
SEGMENT REPORTING (Tables)
|
9 Months Ended |
Apr. 30, 2024 |
Segment Reporting [Abstract] |
|
SCHEDULE OF SEGMENT REPORTING |
SCHEDULE
OF SEGMENT REPORTING
| |
| | |
| |
| |
For the Nine Months Ended and As of April 30, 2024 | |
By Business Unit | |
Financial Services Business | | |
Total | |
Revenue | |
$ | 20,000 | | |
$ | 20,000 | |
| |
| | | |
| | |
Cost of revenue | |
| - | | |
| - | |
Operating expenses | |
| (36,719 | ) | |
| (36,719 | ) |
| |
| | | |
| | |
Loss from operations | |
| (16,719 | ) | |
| (16,719 | ) |
| |
| | | |
| | |
Total assets | |
$ | 16,347 | | |
$ | 16,347 | |
Capital expenditure | |
$ | - | | |
$ | - | |
| |
| | |
| |
| |
For the Nine Months Ended and As of April 30, 2023 | |
By Business Unit | |
Financial Services Business | | |
Total | |
Revenue | |
$ | 15,000 | | |
$ | 15,000 | |
| |
| | | |
| | |
Cost of revenue | |
| - | | |
| - | |
Operating expenses | |
| (19,495 | ) | |
| (19,495 | ) |
| |
| | | |
| | |
Loss from operations | |
| (4,495 | ) | |
| (4,495 | ) |
| |
| | | |
| | |
Total assets | |
$ | 14,976 | | |
$ | 14,976 | |
Capital expenditure | |
$ | - | | |
$ | - | |
| |
| | |
| | |
| | |
| |
| |
For the Nine Months Ended and As of April 30, 2024 | |
By Country | |
United States | | |
Hong Kong | | |
Malaysia | | |
Total | |
Revenue | |
$ | - | | |
$ | 20,000 | | |
$ | - | | |
$ | 20,000 | |
| |
| | | |
| | | |
| | | |
| | |
Cost of revenue | |
| - | | |
| - | | |
| - | | |
| - | |
Operating expenses | |
| - | | |
| (26,719 | ) | |
| (10,000 | ) | |
| (36,719 | ) |
| |
| | | |
| | | |
| | | |
| | |
Loss from operations | |
| - | | |
| (6,719 | ) | |
| (10,000 | ) | |
| (16,719 | ) |
| |
| | | |
| | | |
| | | |
| | |
Total assets | |
$ | - | | |
$ | 16,347 | | |
$ | - | | |
$ | 16,347 | |
Capital expenditure | |
$ | - | | |
$ | - | | |
$ | - | | |
$ | - | |
| |
| | |
| | |
| | |
| |
| |
For the Nine Months Ended and As of April 30, 2023 | |
By Country | |
United States | | |
Hong Kong | | |
Malaysia | | |
Total | |
Revenue | |
$ | - | | |
$ | 5,000 | | |
$ | 10,000 | | |
$ | 15,000 | |
| |
| | | |
| | | |
| | | |
| | |
Cost of revenue | |
| - | | |
| - | | |
| - | | |
| - | |
Operating expenses | |
| - | | |
| (6,498 | ) | |
| (12,997 | ) | |
| (19,495 | ) |
| |
| | | |
| | | |
| | | |
| | |
Loss from operations | |
| - | | |
| (1,498 | ) | |
| (2,997 | ) | |
| (4,495 | ) |
| |
| | | |
| | | |
| | | |
| | |
Total assets | |
$ | - | | |
$ | - | | |
$ | 14,976 | | |
$ | 14,976 | |
Capital expenditure | |
$ | - | | |
$ | - | | |
$ | - | | |
$ | - | |
|
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v3.24.1.1.u2
ORGANIZATION AND BUSINESS BACKGROUND (Details Narrative) - USD ($)
|
|
|
|
|
3 Months Ended |
9 Months Ended |
Mar. 28, 2024 |
Mar. 06, 2024 |
Oct. 11, 2021 |
Apr. 16, 2021 |
Apr. 30, 2024 |
Apr. 30, 2024 |
Apr. 30, 2023 |
Proceeds from issuance of common stock |
|
|
|
$ 36,000
|
$ 3,600
|
|
|
$ 5,000
|
|
Issuance of shares |
|
|
|
1,440,000
|
|
|
|
|
|
Shares issued per share |
|
|
|
$ 0.025
|
|
|
|
|
|
Issuance of shares, value |
|
|
|
$ 36,000
|
|
$ 5,000
|
[1] |
|
|
Common Stock [Member] |
|
|
|
|
|
|
|
|
|
Proceeds from issuance of common stock |
|
|
|
|
|
$ 5,000
|
|
|
|
Issuance of shares |
|
260,000
|
|
|
|
200,000
|
|
|
|
Shares issued per share |
|
|
|
|
|
$ 0.025
|
|
$ 0.025
|
|
Issuance of shares, value |
[1] |
|
|
|
|
$ 200
|
|
|
|
Share price |
|
$ 0.025
|
|
|
|
|
|
|
|
Common Stock [Member] | Huabin Huang [Member] |
|
|
|
|
|
|
|
|
|
Issuance of shares |
|
|
200,000
|
|
|
|
|
|
|
Issuance of shares, value |
|
|
$ 5,000
|
|
|
|
|
|
|
Share price |
|
|
$ 0.025
|
|
|
|
|
|
|
Common Stock [Member] | Jianing Yang [Member] |
|
|
|
|
|
|
|
|
|
Issuance of shares |
|
260,000
|
|
|
|
|
|
|
|
Share price |
|
$ 0.025
|
|
|
|
|
|
|
|
Common Stock [Member] | Restricted Stock [Member] | Mr. Chee Yong Yee [Member] |
|
|
|
|
|
|
|
|
|
Number of shares issued |
|
|
|
|
3,600,000
|
|
|
|
|
Stock, price per share |
|
|
|
|
$ 0.001
|
|
|
|
|
Consideration received per transaction |
|
|
|
|
$ 3,600
|
|
|
|
|
|
|
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v3.24.1.1.u2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
|
3 Months Ended |
9 Months Ended |
|
Apr. 30, 2024 |
Jan. 31, 2024 |
Oct. 31, 2023 |
Apr. 30, 2023 |
Jan. 31, 2023 |
Oct. 31, 2022 |
Apr. 30, 2024 |
Apr. 30, 2023 |
Jul. 31, 2023 |
Accounting Policies [Abstract] |
|
|
|
|
|
|
|
|
|
Net loss |
$ 4,606
|
$ 120
|
$ 11,993
|
$ 488
|
$ 1,177
|
$ 1,046
|
$ 16,719
|
$ 2,711
|
|
Accumulated deficit |
$ 50,533
|
|
|
|
|
|
$ 50,533
|
|
$ 33,814
|
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v3.24.1.1.u2
SHAREHOLDERS’ EQUITY (Details Narrative) - USD ($)
|
|
|
|
3 Months Ended |
9 Months Ended |
|
Mar. 28, 2024 |
Oct. 11, 2021 |
Apr. 16, 2021 |
Apr. 30, 2024 |
Apr. 30, 2024 |
Apr. 30, 2023 |
Jul. 31, 2023 |
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Common stock, shares authorized |
|
|
|
|
75,000,000
|
75,000,000
|
|
75,000,000
|
Shares issued |
|
|
1,440,000
|
|
|
|
|
|
Shares issued price per share |
|
|
$ 0.025
|
|
|
|
|
|
Gross proceeds |
|
|
$ 36,000
|
$ 3,600
|
|
$ 5,000
|
|
|
Issued for consideration |
[1] |
|
|
|
$ 13,000
|
|
|
|
Common stock, shares issued |
|
|
|
|
5,760,000
|
5,760,000
|
|
5,040,000
|
Common stock, shares outstanding |
|
|
|
|
5,760,000
|
5,760,000
|
|
5,040,000
|
Preferred stock, shares authorized |
|
|
|
|
0
|
0
|
|
|
Common Stock [Member] |
|
|
|
|
|
|
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
|
|
|
|
|
|
Shares issued |
|
260,000
|
|
|
200,000
|
|
|
|
Shares issued price per share |
|
|
|
|
$ 0.025
|
$ 0.025
|
|
|
Gross proceeds |
|
|
|
|
$ 5,000
|
|
|
|
Shares issued for service |
|
|
|
|
520,000
|
|
|
|
Issued for consideration |
[1] |
|
|
|
$ 520
|
|
|
|
|
|
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SCHEDULE OF REVENUES AND OUTSTANDING RECEIVABLE (Details) - USD ($)
|
3 Months Ended |
9 Months Ended |
|
Apr. 30, 2024 |
Apr. 30, 2023 |
Apr. 30, 2024 |
Apr. 30, 2023 |
Jul. 31, 2023 |
Concentration Risk [Line Items] |
|
|
|
|
|
Revenue |
$ 5,000
|
$ 5,000
|
$ 20,000
|
$ 15,000
|
|
Accounts receivable |
|
|
|
|
$ 10,000
|
Customer A [Member] |
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
Revenue |
5,000
|
|
20,000
|
|
|
Accounts receivable |
|
|
|
|
|
Customer A [Member] | Customer Concentration Risk [Member] | Revenue Benchmark [Member] |
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
Percentage of Revenue |
100.00%
|
|
100.00%
|
|
|
Customer B [Member] |
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
Revenue |
|
$ 5,000
|
|
$ 5,000
|
|
Accounts receivable |
|
$ 5,000
|
|
$ 5,000
|
|
Customer B [Member] | Customer Concentration Risk [Member] | Revenue Benchmark [Member] |
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
Percentage of Revenue |
|
100.00%
|
|
33.30%
|
|
Customers [Member] |
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
Revenue |
$ 5,000
|
$ 5,000
|
$ 20,000
|
$ 15,000
|
|
Accounts receivable |
|
$ 5,000
|
|
$ 5,000
|
|
Customers [Member] | Customer Concentration Risk [Member] | Revenue Benchmark [Member] |
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
Percentage of Revenue |
100.00%
|
100.00%
|
100.00%
|
100.00%
|
|
X |
- DefinitionAmount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.
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v3.24.1.1.u2
CONCENTRATIONS OF RISK (Details Narrative) - USD ($)
|
3 Months Ended |
9 Months Ended |
|
Apr. 30, 2024 |
Apr. 30, 2023 |
Apr. 30, 2024 |
Apr. 30, 2023 |
Jul. 31, 2023 |
Concentration Risk [Line Items] |
|
|
|
|
|
Revenue |
$ 5,000
|
$ 5,000
|
$ 20,000
|
$ 15,000
|
|
Accounts receivable |
|
|
|
|
$ 10,000
|
Customers [Member] |
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
Revenue |
5,000
|
5,000
|
20,000
|
15,000
|
|
Accounts receivable |
|
5,000
|
|
5,000
|
|
Customer A [Member] |
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
Revenue |
5,000
|
|
20,000
|
|
|
Accounts receivable |
|
|
|
|
|
Customer B [Member] |
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
Revenue |
|
5,000
|
|
5,000
|
|
Accounts receivable |
|
5,000
|
|
5,000
|
|
Customer C [Member] |
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
Revenue |
|
|
|
5,000
|
|
Accounts receivable |
|
|
|
|
|
Customer D [Member] |
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
Revenue |
|
|
|
5,000
|
|
Accounts receivable |
|
|
|
|
|
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | One Customers [Member] |
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
Percentage of Revenue |
100.00%
|
100.00%
|
100.00%
|
|
|
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customers [Member] |
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
Percentage of Revenue |
100.00%
|
100.00%
|
100.00%
|
100.00%
|
|
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Three Customers [Member] |
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
Percentage of Revenue |
|
|
|
100.00%
|
|
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer A [Member] |
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
Percentage of Revenue |
100.00%
|
|
100.00%
|
|
|
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer B [Member] |
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
Percentage of Revenue |
|
100.00%
|
|
33.30%
|
|
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer C [Member] |
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
Percentage of Revenue |
|
|
|
33.30%
|
|
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer D [Member] |
|
|
|
|
|
Concentration Risk [Line Items] |
|
|
|
|
|
Percentage of Revenue |
|
|
|
33.40%
|
|
X |
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v3.24.1.1.u2
SCHEDULE OF SEGMENT REPORTING (Details) - USD ($)
|
3 Months Ended |
9 Months Ended |
|
Apr. 30, 2024 |
Apr. 30, 2023 |
Apr. 30, 2024 |
Apr. 30, 2023 |
Jul. 31, 2023 |
Segment Reporting Information [Line Items] |
|
|
|
|
|
Revenue |
$ 5,000
|
$ 5,000
|
$ 20,000
|
$ 15,000
|
|
Cost of revenue |
|
|
|
|
|
Operating expenses |
(9,606)
|
(6,269)
|
(36,719)
|
(19,495)
|
|
Loss from operations |
(4,606)
|
(1,269)
|
(16,719)
|
(4,495)
|
|
Total assets |
16,347
|
14,976
|
16,347
|
14,976
|
$ 13,576
|
Capital expenditure |
|
|
|
|
|
UNITED STATES |
|
|
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
|
|
Revenue |
|
|
|
|
|
Cost of revenue |
|
|
|
|
|
Operating expenses |
|
|
|
|
|
Loss from operations |
|
|
|
|
|
Total assets |
|
|
|
|
|
Capital expenditure |
|
|
|
|
|
HONG KONG |
|
|
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
|
|
Revenue |
|
|
20,000
|
5,000
|
|
Cost of revenue |
|
|
|
|
|
Operating expenses |
|
|
(26,719)
|
(6,498)
|
|
Loss from operations |
|
|
(6,719)
|
(1,498)
|
|
Total assets |
16,347
|
|
16,347
|
|
|
Capital expenditure |
|
|
|
|
|
MALAYSIA |
|
|
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
|
|
Revenue |
|
|
|
10,000
|
|
Cost of revenue |
|
|
|
|
|
Operating expenses |
|
|
(10,000)
|
(12,997)
|
|
Loss from operations |
|
|
(10,000)
|
(2,997)
|
|
Total assets |
|
14,976
|
|
14,976
|
|
Capital expenditure |
|
|
|
|
|
Financial Services Business [Member] |
|
|
|
|
|
Segment Reporting Information [Line Items] |
|
|
|
|
|
Revenue |
|
|
20,000
|
15,000
|
|
Cost of revenue |
|
|
|
|
|
Operating expenses |
|
|
(36,719)
|
(19,495)
|
|
Loss from operations |
|
|
(16,719)
|
(4,495)
|
|
Total assets |
$ 16,347
|
$ 14,976
|
16,347
|
14,976
|
|
Capital expenditure |
|
|
|
|
|
X |
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v3.24.1.1.u2
GOING CONCERN (Details Narrative) - USD ($)
|
3 Months Ended |
9 Months Ended |
|
Apr. 30, 2024 |
Jan. 31, 2024 |
Oct. 31, 2023 |
Apr. 30, 2023 |
Jan. 31, 2023 |
Oct. 31, 2022 |
Apr. 30, 2024 |
Apr. 30, 2023 |
Jul. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
|
|
|
|
|
|
|
|
Net loss |
$ 4,606
|
$ 120
|
$ 11,993
|
$ 488
|
$ 1,177
|
$ 1,046
|
$ 16,719
|
$ 2,711
|
|
Accumulated deficit |
$ 50,533
|
|
|
|
|
|
$ 50,533
|
|
$ 33,814
|
X |
- DefinitionThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
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