Birdie Win (BRWC) 10-K20 Oct 232023 FY Annual reportFinancial data

Company Profile

Cover

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Jul. 31, 2023	Oct. 20, 2023	Jan. 31, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Jul. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--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
Entity Address, Address Line Two	Pakuranga
Entity Address, City or Town	Auckland 2010
Entity Address, Country	NZ
City Area Code	(61)
Local Phone Number	405223877
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		5,040,000
Documents Incorporated by Reference [Text Block]	No documents are incorporated by reference.
Document Financial Statement Error Correction [Flag]	false
Auditor Name	JP Centurion & Partners PLT
Auditor Firm ID	6723
Auditor Location	Kuala Lumpur, Malaysia

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Jul. 31, 2023	Jul. 31, 2022
CURRENT ASSETS
Cash and cash equivalents		$ 19,312
Accounts receivable	10,000
Prepayment and deposit	2,721	2,594
TOTAL CURRENT ASSETS	12,721	21,906
NON-CURRENT ASSET
Plant and equipment, net	855	1,599
TOTAL NON-CURRENT ASSET	855	1,599
TOTAL ASSETS	13,576	23,505
CURRENT LIABILITIES
Accrued liabilities	5,000	2,500
TOTAL CURRENT LIABILITIES	7,790	9,826
TOTAL LIABILITIES	7,790	9,826
STOCKHOLDERS’ EQUITY
Common stock – Par value $ 0.001; Authorized: 75,000,000 shares; Issued and outstanding: 5,040,000 and 5,040,000 shares as of July 31, 2023 and July 31, 2022, respectively	5,040	5,040
Additional paid in capital	34,560	34,560
Accumulated deficit	(33,814)	(25,921)
TOTAL STOCKHOLDERS’ EQUITY	5,786	13,679
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	13,576	23,505
Director [Member]
CURRENT LIABILITIES
Amount due to a director	$ 2,790	$ 7,326

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jul. 31, 2023	Jul. 31, 2022
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	5,040,000	5,040,000
Common stock, shares outstanding	5,040,000	5,040,000

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Income Statement [Abstract]
REVENUE	$ 20,000	$ 30,000
COST OF REVENUE		(294)
GROSS PROFIT	20,000	29,706
OTHER INCOME	2,088	556
GENERAL AND ADMINISTRATIVE EXPENSES	(29,981)	(55,756)
LOSS BEFORE INCOME TAX	(7,893)	(25,494)
INCOME TAX EXPENSES
NET LOSS	(7,893)	(25,494)
OTHER COMPREHENSIVE LOSS
TOTAL COMPREHENSIVE LOSS	$ (7,893)	$ (25,494)
NET LOSS PER SHARE - BASIC	$ 0	$ (0.01)
NET LOSS PER SHARE - DILUTED	$ 0	$ (0.01)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC	5,040,000	4,807,104
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, DILUTED	5,040,000	4,807,104

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Jul. 31, 2021	$ 3,600		$ (427)	$ 3,173
Balance, shares at Jul. 31, 2021	3,600,000
Initial public offering	$ 1,440	34,560		36,000
Initial public offering, shares	1,440,000
Net loss			(25,494)	(25,494)
Balance at Jul. 31, 2022	$ 5,040	34,560	(25,921)	13,679
Balance, shares at Jul. 31, 2022	5,040,000
Net loss			(7,893)	(7,893)
Balance at Jul. 31, 2023	$ 5,040	$ 34,560	$ (33,814)	$ 5,786
Balance, shares at Jul. 31, 2023	5,040,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Jul. 31, 2023	Jul. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (7,893)	$ (25,494)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation expenses	744	606
Changes in operating assets and liabilities:
Increase in accounts receivable	(10,000)
Increase in prepayment and deposit	(127)	(2,210)
Increase/(Decrease) in accrued liabilities	2,500	(2,750)
(Decrease)/Increase in amount due to a director	(4,536)	4,645
Decrease in customer deposit		(10,000)
Net cash flows used in operating activities	(19,312)	(35,203)
CASH FLOWS FROM INVESTING ACTIVITY:
Purchase of plant and equipment		(1,304)
Net cash flows used in investing activity		(1,304)
CASH FLOWS FROM FINANCING ACTIVITY:
Proceeds from issuance of share		36,000
Net cash flows provided by financing activity		36,000
Effect of exchange rate changes in cash and cash equivalents
Net changes in cash and cash equivalents	(19,312)	(507)
Cash and cash equivalents, beginning of year	19,312	19,819
CASH AND CASH EQUIVALENTS, END OF YEAR		19,312
SUPPLEMENTAL CASH FLOWS INFORMATION
Income taxes paid
Interest paid

ORGANIZATION AND BUSINESS BACKG

ORGANIZATION AND BUSINESS BACKGROUND	12 Months Ended
ORGANIZATION AND BUSINESS BACKGROUND	Jul. 31, 2023
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 0.001 3,600 3,600 On October 11, 2021, the Company resolved to close the public offering pursuant to Form S-1, resulting in 1,440,000 0.025 36,000 36,000 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.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Jul. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements of the Company are prepared pursuant to the rules and regulations of the U.S. Securities and Exchanges Commission (“ SEC US GAAP 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. 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 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 Topic 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 Topic 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 21 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”) Topic 820 “Fair Value Measurements and Disclosures” (ASC Topic 820), 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. ASC Topic 820 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). As of July 31, 2023 and 2022, the Company did not have any non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements, at least annually, on a recurring basis, nor did the Company have any assets or liabilities measured at fair value on a non-recurring basis. Recently Issued and Adopted Accounting Standards In June 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments (Topic 326). ASU 2016-13 requires entities to use a forward-looking approach based on current expected credit losses (“CECL”) to estimate credit losses on certain types of financial instruments, including trade receivables. This may result in the earlier recognition of allowances for losses. ASU 2016-13 is effective for the Company beginning January 1, 2023, and early adoption is permitted. The Company does not believe the potential impact of the new guidance and related codification improvements will be material to its financial position, results of operations and cash flows. 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 present or future financial statements.

PREPAYMENT AND DEPOSIT

PREPAYMENT AND DEPOSIT	12 Months Ended
PREPAYMENT AND DEPOSIT	Jul. 31, 2023
Prepayment And Deposit
PREPAYMENT AND DEPOSIT	3. PREPAYMENT AND DEPOSIT SCHEDULE OF PREPAYMENT As of July 31, 2023 2022 Prepaid expenses $ 2,666 $ 2,594 Deposit 55 - Total $ 2,721 $ 2,594 Prepaid expenses for the years ended July 31, 2023 and 2022 represent the payment made to stock and registrar fee, OTCIQ fee, virtual office rental fee and installment for EDGAR. Deposit for the year ended July 31, 2023 represents the deposit payment of virtual office rental.

PLANT AND EQUIPMENT

PLANT AND EQUIPMENT	12 Months Ended
PLANT AND EQUIPMENT	Jul. 31, 2023
Property, Plant and Equipment [Abstract]
PLANT AND EQUIPMENT	4. PLANT AND EQUIPMENT Plant and equipment consisted of the following as of July 31, 2023 and 2022: SCHEDULE OF PLANT AND EQUIPMENT As of July 31, 2023 2022 Computer and software $ 2,231 $ 2,231 Less: Accumulated depreciation (1,376 ) (632 ) Plant and equipment, net $ 855 $ 1,599 For the year ended July 31, 2023, the Company has invested $ 0 For the year ended July 31, 2022, the Company has invested $ 1,304 Depreciation expenses for the years ended July 31, 2023 and 2022 amounted to $ 744 606

ACCRUED LIABILITIES

ACCRUED LIABILITIES	12 Months Ended
ACCRUED LIABILITIES	Jul. 31, 2023
Payables and Accruals [Abstract]
ACCRUED LIABILITIES	5. ACCRUED LIABILITIES SCHEDULE OF ACCRUED LIABILITIES As of July 31, 2023 2022 Accrued expenses $ 5,000 $ 2,500 Total $ 5,000 $ 2,500 Accrued expenses for the years ended July 31, 2023 and 2022 consist of accrued audit fees.

AMOUNT DUE TO A DIRECTOR

AMOUNT DUE TO A DIRECTOR	12 Months Ended
AMOUNT DUE TO A DIRECTOR	Jul. 31, 2023
Related Party Transactions [Abstract]
AMOUNT DUE TO A DIRECTOR	6. AMOUNT DUE TO A DIRECTOR As of July 31, 2023, the Company has an outstanding payable of $ 2,790 Our director, Mr. Zonghan Wu , has not been compensated for the services.

SHAREHOLDERS_ EQUITY

SHAREHOLDERS’ EQUITY	12 Months Ended
SHAREHOLDERS’ EQUITY	Jul. 31, 2023
Equity [Abstract]
SHAREHOLDERS’ EQUITY	7. SHAREHOLDERS’ EQUITY The Company has 75,000,000 As of July 31, 2023 and 2022, the Company has 5,040,000 5,040,000

CONCENTRATION OF RISK

CONCENTRATION OF RISK	12 Months Ended
CONCENTRATION OF RISK	Jul. 31, 2023
Risks and Uncertainties [Abstract]
CONCENTRATION OF RISK	8 CONCENTRATION OF RISK Customer Concentration For the year ended July 31, 2023, there were four customers who accounted for 100 For the year ended July 31, 2022, there were three customers who accounted for 100 The customer who accounted for 100 SCHEDULE OF REVENUES AND OUTSTANDING RECEIVABLE For the Years Ended July 31, 2023 2022 2023 2022 2023 2022 Revenues Percentage of revenues Accounts Customer A $ - $ 10,000 - % 33 % $ - $ - Customer B - 10,000 - 33 - - Customer C - 10,000 - 33 - - Customer D 5,000 - 25 - - - Customer E 5,000 - 25 - - - Customer F 5,000 - 25 - 5,000 - Customer G 5,000 - 25 - 5,000 - Total $ 20,000 $ 30,000 100 % 100 % $ 10,000 $ -

INCOME TAX

INCOME TAX	12 Months Ended
INCOME TAX	Jul. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAX	9. INCOME TAX The loss from operation before income tax of the Company for the years ended July 31, 2023 and 2022 were comprised of the following: SCHEDULE OF OPERATION BEFORE INCOME TAXES 2023 2022 For the Years Ended July 31, 2023 2022 Tax jurisdictions from: – Local $ (7,893 ) $ (25,494 ) Loss before income taxes $ (7,893 ) $ (25,494 ) United States of America The Company is registered in the State of Nevada and is subject to the tax laws of the United States of America. As of July 31, 2023, the operations in the United States of America incurred $ 33,814 21 7,101 The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of July 31, 2023 and 2022: SCHEDULE OF AGGREGATE DEFERRED TAX ASSETS 2023 2022 As of July 31, 2023 2022 Deferred tax assets: Net operating loss carryforwards $ $ – United States of America 7,101 5,443 Less: valuation allowance (7,101 ) (5,443 ) 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 $ 7,101

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
SEGMENT REPORTING	Jul. 31, 2023
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, food and beverage business and single reportable segment based on country, Malaysia. 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 By Business Unit Financial Services Total For the Year Ended July 31, 2023 By Business Unit Financial Services Total Revenue $ 20,000 $ 20,000 Cost of revenue - - General and administrative expenses (29,981 ) (29,981 ) Loss from operations (9,981 ) (9,981 ) Total assets $ 13,576 $ 13,576 Capital expenditure $ - $ - By Business Unit Financial Services Total For the Year Ended July 31, 2022 By Business Unit Financial Services Total Revenue $ 30,000 $ 30,000 Cost of revenue (294 ) (294 ) General and administrative expenses (55,756 ) (55,756 ) Loss from operations (26,050 ) (26,050 ) Total assets $ 23,505 $ 23,505 Capital expenditure $ 1,304 $ 1,304 By Country United States Hong Kong Malaysia Total For the Year Ended July 31, 2023 By Country United States Hong Kong Malaysia Total Revenue $ - $ 5,000 $ 15,000 $ 20,000 Cost of revenue - - - - General and administrative expenses - (7,495 ) (22,486 ) (29,981 ) Loss from operations - (2,495 ) (7,486 ) (9,981 ) Total assets $ - $ - $ 13,576 $ 13,576 Capital expenditure $ - $ - $ - $ - By Country United States Hong Kong Malaysia Total For the Year Ended July 31, 2022 By Country United States Hong Kong Malaysia Total Revenue $ - $ 20,000 $ 10,000 $ 30,000 Cost of revenue - (196 ) (98 ) (294 ) General and administrative expenses - (37,171 ) (18,585 ) (55,756 ) Loss from operations - (17,367 ) (8,683 ) (26,050 ) Total assets $ - $ - $ 23,505 $ 23,505 Capital expenditure $ - $ - $ 1,304 $ 1,304

GOING CONCERN

GOING CONCERN	12 Months Ended
GOING CONCERN	Jul. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	11. GOING CONCERN For the year ended July 31, 2023, the Company incurred a net loss of $ 7,893 19,312

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Jul. 31, 2023
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 July 31, 2023 up through the date the Company presented these audited financial statements. During the period, the Company did not have any material recognizable subsequent events.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Jul. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements of the Company are prepared pursuant to the rules and regulations of the U.S. Securities and Exchanges Commission (“ SEC US GAAP
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.
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
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 Topic 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 Topic 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 21
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”) Topic 820 “Fair Value Measurements and Disclosures” (ASC Topic 820), 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. ASC Topic 820 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). As of July 31, 2023 and 2022, the Company did not have any non-financial assets and liabilities that are recognized or disclosed at fair value in the financial statements, at least annually, on a recurring basis, nor did the Company have any assets or liabilities measured at fair value on a non-recurring basis.
Recently Issued and Adopted Accounting Standards	Recently Issued and Adopted Accounting Standards In June 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments (Topic 326). ASU 2016-13 requires entities to use a forward-looking approach based on current expected credit losses (“CECL”) to estimate credit losses on certain types of financial instruments, including trade receivables. This may result in the earlier recognition of allowances for losses. ASU 2016-13 is effective for the Company beginning January 1, 2023, and early adoption is permitted. The Company does not believe the potential impact of the new guidance and related codification improvements will be material to its financial position, results of operations and cash flows. 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 present or future financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Jul. 31, 2023
Accounting Policies [Abstract]
SCHEDULE OF ESTIMATED USEFUL LIFE	SCHEDULE OF ESTIMATED USEFUL LIFE Classification Useful Life Computer and software 3

PREPAYMENT AND DEPOSIT (Tables)

PREPAYMENT AND DEPOSIT (Tables)	12 Months Ended
PREPAYMENT AND DEPOSIT (Tables)	Jul. 31, 2023
Prepayment And Deposit
SCHEDULE OF PREPAYMENT	SCHEDULE OF PREPAYMENT As of July 31, 2023 2022 Prepaid expenses $ 2,666 $ 2,594 Deposit 55 - Total $ 2,721 $ 2,594

PLANT AND EQUIPMENT (Tables)

PLANT AND EQUIPMENT (Tables)	12 Months Ended
PLANT AND EQUIPMENT (Tables)	Jul. 31, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PLANT AND EQUIPMENT	Plant and equipment consisted of the following as of July 31, 2023 and 2022: SCHEDULE OF PLANT AND EQUIPMENT As of July 31, 2023 2022 Computer and software $ 2,231 $ 2,231 Less: Accumulated depreciation (1,376 ) (632 ) Plant and equipment, net $ 855 $ 1,599

ACCRUED LIABILITIES (Tables)

ACCRUED LIABILITIES (Tables)	12 Months Ended
ACCRUED LIABILITIES (Tables)	Jul. 31, 2023
Payables and Accruals [Abstract]
SCHEDULE OF ACCRUED LIABILITIES	SCHEDULE OF ACCRUED LIABILITIES As of July 31, 2023 2022 Accrued expenses $ 5,000 $ 2,500 Total $ 5,000 $ 2,500

CONCENTRATION OF RISK (Tables)

CONCENTRATION OF RISK (Tables)	12 Months Ended
CONCENTRATION OF RISK (Tables)	Jul. 31, 2023
Risks and Uncertainties [Abstract]
SCHEDULE OF REVENUES AND OUTSTANDING RECEIVABLE	SCHEDULE OF REVENUES AND OUTSTANDING RECEIVABLE For the Years Ended July 31, 2023 2022 2023 2022 2023 2022 Revenues Percentage of revenues Accounts Customer A $ - $ 10,000 - % 33 % $ - $ - Customer B - 10,000 - 33 - - Customer C - 10,000 - 33 - - Customer D 5,000 - 25 - - - Customer E 5,000 - 25 - - - Customer F 5,000 - 25 - 5,000 - Customer G 5,000 - 25 - 5,000 - Total $ 20,000 $ 30,000 100 % 100 % $ 10,000 $ -

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
INCOME TAX (Tables)	Jul. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF OPERATION BEFORE INCOME TAXES	The loss from operation before income tax of the Company for the years ended July 31, 2023 and 2022 were comprised of the following: SCHEDULE OF OPERATION BEFORE INCOME TAXES 2023 2022 For the Years Ended July 31, 2023 2022 Tax jurisdictions from: – Local $ (7,893 ) $ (25,494 ) Loss before income taxes $ (7,893 ) $ (25,494 )
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 July 31, 2023 and 2022: SCHEDULE OF AGGREGATE DEFERRED TAX ASSETS 2023 2022 As of July 31, 2023 2022 Deferred tax assets: Net operating loss carryforwards $ $ – United States of America 7,101 5,443 Less: valuation allowance (7,101 ) (5,443 ) Deferred tax assets $ - $ -

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
SEGMENT REPORTING (Tables)	Jul. 31, 2023
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT REPORTING	SCHEDULE OF SEGMENT REPORTING By Business Unit Financial Services Total For the Year Ended July 31, 2023 By Business Unit Financial Services Total Revenue $ 20,000 $ 20,000 Cost of revenue - - General and administrative expenses (29,981 ) (29,981 ) Loss from operations (9,981 ) (9,981 ) Total assets $ 13,576 $ 13,576 Capital expenditure $ - $ - By Business Unit Financial Services Total For the Year Ended July 31, 2022 By Business Unit Financial Services Total Revenue $ 30,000 $ 30,000 Cost of revenue (294 ) (294 ) General and administrative expenses (55,756 ) (55,756 ) Loss from operations (26,050 ) (26,050 ) Total assets $ 23,505 $ 23,505 Capital expenditure $ 1,304 $ 1,304 By Country United States Hong Kong Malaysia Total For the Year Ended July 31, 2023 By Country United States Hong Kong Malaysia Total Revenue $ - $ 5,000 $ 15,000 $ 20,000 Cost of revenue - - - - General and administrative expenses - (7,495 ) (22,486 ) (29,981 ) Loss from operations - (2,495 ) (7,486 ) (9,981 ) Total assets $ - $ - $ 13,576 $ 13,576 Capital expenditure $ - $ - $ - $ - By Country United States Hong Kong Malaysia Total For the Year Ended July 31, 2022 By Country United States Hong Kong Malaysia Total Revenue $ - $ 20,000 $ 10,000 $ 30,000 Cost of revenue - (196 ) (98 ) (294 ) General and administrative expenses - (37,171 ) (18,585 ) (55,756 ) Loss from operations - (17,367 ) (8,683 ) (26,050 ) Total assets $ - $ - $ 23,505 $ 23,505 Capital expenditure $ - $ - $ 1,304 $ 1,304

ORGANIZATION AND BUSINESS BAC_2

ORGANIZATION AND BUSINESS BACKGROUND (Details Narrative) - USD ($)			12 Months Ended
	Oct. 11, 2021	Apr. 16, 2021	Jul. 31, 2022
Working capital		$ 3,600
Common stock issued during period	1,440,000
Shares issued per share	$ 0.025
Common stock issued during period, value	$ 36,000		$ 36,000
Proceeds from issuance of common stock	$ 36,000
Common Stock [Member]
Common stock issued during period			1,440,000
Common stock issued during period, value			$ 1,440
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

SCHEDULE OF ESTIMATED USEFUL LI

SCHEDULE OF ESTIMATED USEFUL LIFE (Details)	Jul. 31, 2023
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property plant and equipment useful life	3 years

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)		12 Months Ended
	Dec. 22, 2017	Jul. 31, 2023
Accounting Policies [Abstract]
U.S statutory corporate rate	35%	21%

SCHEDULE OF PREPAYMENT (Details

SCHEDULE OF PREPAYMENT (Details) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Prepayment And Deposit
Prepaid expenses	$ 2,666	$ 2,594
Deposit	55
Total	$ 2,721	$ 2,594

SCHEDULE OF PLANT AND EQUIPMENT

SCHEDULE OF PLANT AND EQUIPMENT (Details) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Property, Plant and Equipment [Line Items]
Less: Accumulated depreciation	$ (1,376)	$ (632)
Plant and equipment, net	855	1,599
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Computer and software	$ 2,231	$ 2,231

PLANT AND EQUIPMENT (Details Na

PLANT AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
PLANT AND EQUIPMENT (Details Narrative) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Property, Plant and Equipment [Line Items]
Payments to acquire plant and equipment		$ 1,304
Depreciation expense	744	606
Computer and Software [Member]
Property, Plant and Equipment [Line Items]
Payments to acquire plant and equipment	$ 0
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Payments to acquire plant and equipment		$ 1,304

SCHEDULE OF ACCRUED LIABILITIES

SCHEDULE OF ACCRUED LIABILITIES (Details) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Payables and Accruals [Abstract]
Total	$ 5,000	$ 2,500

AMOUNT DUE TO A DIRECTOR (Detai

AMOUNT DUE TO A DIRECTOR (Details Narrative) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Director [Member]
Related Party Transaction [Line Items]
Amount due to a director	$ 2,790	$ 7,326

SHAREHOLDERS_ EQUITY (Details N

SHAREHOLDERS’ EQUITY (Details Narrative) - shares	Jul. 31, 2023	Jul. 31, 2022
Equity [Abstract]
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	5,040,000	5,040,000
Common stock, shares outstanding	5,040,000	5,040,000

SCHEDULE OF REVENUES AND OUTSTA

SCHEDULE OF REVENUES AND OUTSTANDING RECEIVABLE (Details) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Concentration Risk [Line Items]
Revenue	$ 20,000	$ 30,000
Customer A [Member]
Concentration Risk [Line Items]
Revenue		10,000
Accounts receivable
Customer A [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Concentration Risk [Line Items]
Percentage of Revenue		33%
Customer B [Member]
Concentration Risk [Line Items]
Revenue		$ 10,000
Accounts receivable
Customer B [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Concentration Risk [Line Items]
Percentage of Revenue		33%
Customer C [Member]
Concentration Risk [Line Items]
Revenue		$ 10,000
Accounts receivable
Customer C [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Concentration Risk [Line Items]
Percentage of Revenue		33%
Customer D [Member]
Concentration Risk [Line Items]
Revenue	$ 5,000
Accounts receivable
Customer D [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Concentration Risk [Line Items]
Percentage of Revenue	25%
Customer E [Member]
Concentration Risk [Line Items]
Revenue	$ 5,000
Accounts receivable
Customer E [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Concentration Risk [Line Items]
Percentage of Revenue	25%
Customer F [Member]
Concentration Risk [Line Items]
Revenue	$ 5,000
Accounts receivable	$ 5,000
Customer F [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Concentration Risk [Line Items]
Percentage of Revenue	25%
Customer G [Member]
Concentration Risk [Line Items]
Revenue	$ 5,000
Accounts receivable	$ 5,000
Customer G [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Concentration Risk [Line Items]
Percentage of Revenue	25%
Four Customers [Member]
Concentration Risk [Line Items]
Revenue	$ 20,000
Accounts receivable	$ 10,000
Four Customers [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Concentration Risk [Line Items]
Percentage of Revenue	100%
Three Customers [Member]
Concentration Risk [Line Items]
Revenue		$ 30,000
Accounts receivable
Three Customers [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Concentration Risk [Line Items]
Percentage of Revenue		100%

CONCENTRATION OF RISK (Details

CONCENTRATION OF RISK (Details Narrative) - Customer Concentration Risk [Member] - Revenue Benchmark [Member]	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Four Customers [Member]
Concentration Risk [Line Items]
Percentage of revenue	100%
Three Customers [Member]
Concentration Risk [Line Items]
Percentage of revenue		100%

SCHEDULE OF OPERATION BEFORE IN

SCHEDULE OF OPERATION BEFORE INCOME TAXES (Details) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Income Tax Disclosure [Abstract]
– Local	$ (7,893)	$ (25,494)
LOSS BEFORE INCOME TAX	$ (7,893)	$ (25,494)

SCHEDULE OF AGGREGATE DEFERRED

SCHEDULE OF AGGREGATE DEFERRED TAX ASSETS (Details) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Income Tax Disclosure [Abstract]
– United States of America	$ 7,101	$ 5,443
Less: valuation allowance	(7,101)	(5,443)
Deferred tax assets

INCOME TAX (Details Narrative)

INCOME TAX (Details Narrative) - USD ($)		12 Months Ended
INCOME TAX (Details Narrative) - USD ($)	Dec. 22, 2017	Jul. 31, 2023	Jul. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryforward		$ 33,814
U.S statutory corporate rate	35%	21%
Deferred tax asset, valuation allowance		$ 7,101	$ 5,443

SCHEDULE OF SEGMENT REPORTING (

SCHEDULE OF SEGMENT REPORTING (Details) - USD ($)	12 Months Ended
SCHEDULE OF SEGMENT REPORTING (Details) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Segment Reporting Information [Line Items]
Revenue	$ 20,000	$ 30,000
Cost of revenue		(294)
General and administrative expenses	(29,981)	(55,756)
Loss from operations	(9,981)	(26,050)
Total assets	13,576	23,505
Capital expenditure		1,304
UNITED STATES
Segment Reporting Information [Line Items]
Revenue
Cost of revenue
General and administrative expenses
Loss from operations
Total assets
Capital expenditure
HONG KONG
Segment Reporting Information [Line Items]
Revenue	5,000	20,000
Cost of revenue		(196)
General and administrative expenses	(7,495)	(37,171)
Loss from operations	(2,495)	(17,367)
Total assets
Capital expenditure
MALAYSIA
Segment Reporting Information [Line Items]
Revenue	15,000	10,000
Cost of revenue		(98)
General and administrative expenses	(22,486)	(18,585)
Loss from operations	(7,486)	(8,683)
Total assets	13,576	23,505
Capital expenditure		1,304
Financial Services Business [Member]
Segment Reporting Information [Line Items]
Revenue	20,000	30,000
Cost of revenue		(294)
General and administrative expenses	(29,981)	(55,756)
Loss from operations	(9,981)	(26,050)
Total assets	13,576	23,505
Capital expenditure		$ 1,304

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
GOING CONCERN (Details Narrative) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 7,893	$ 25,494
Cash used in operating activities	$ 19,312	$ 35,203