Form 10-K - Annual report [Section 13 and 15(d), not S-K Item 405]

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.

FORM 10-K

☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended July 31, 2023

☐ TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _____ to _____

Commission file number 000-54439

Hartford Great Health Corp.

(Exact name of registrant as specified in its charter)

Nevada		51-0675116
(State or other jurisdiction of		(I.R.S. Employer
incorporation or organization)		Identification No.)

8832 Glendon Way, Rosemead, California		91770
(Address of principal executive offices)		(Zip Code)

(626) 321-1915

(Registrant’s telephone number, including area code)

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ No ☒

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes ☒ No ☐

Indicate by check mark whether the issuer (1) filed all reports required to be filed by Sections 13 or 15(d) of the Securities Exchange Act of 1934 during the past 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 every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by checkmark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. ☒

January 31, 2023 the last business day of the Registrant’s most recently completed second fiscal quarter, the aggregate market value of the voting common stock held by non-affiliates of the Registrant (without admitting that any person whose shares are not included in such calculation is an affiliate) was $ $1,244,223

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.

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. ☐

If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements. ☐

Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive oﬃcers during the relevant recovery period pursuant to §240.10D-1(b). ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
Common stock, par value $0.001 par value		HFUS		OTC Markets Group

Securities registered pursuant to Section 12(g) of the Act: Common Stock, Par value $0.001

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: 100,108,000 shares of common stock outstanding as of October 30, 2023.

TABLE OF CONTENTS

PART I

ITEM 1:	BUSINESS	4
ITEM 1A:	RISK FACTORS	6
ITEM 1B:	UNRESOLVED STAFF COMMENTS	6
ITEM 2:	PROPERTIES	6
ITEM 3:	LEGAL PROCEEDINGS	6
ITEM 4:	MINE SAFETY DISCLOSURES	6

PART II

ITEM 5:	MARKET FOR COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND PURCHASES OF EQUITY SECURITIES	7
ITEM 6:	SELECTED FINANCIAL DATA	8
ITEM 7:	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION	9
ITEM 7A.	QUANTATIVE AND QUALATATIVE DISCLOSURES ABOUT MARKET RISK	13
ITEM 8:	FINANCIAL STATEMENTS	14
ITEM 9.	CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANS ON ACCOUNTING AND FINANCIAL DISCLOSURE	29
ITEM 9A.	CONTROLS AND PROCEDURES	29
ITEM 9B:	OTHER INFORMATION	30

PART III

ITEM 10:	DIRECTORS, EXECUTIVE OFFICERS, AND CORPORATE GOVERNANCE	30
ITEM 11:	EXECUTIVE COMPENSATION	32
ITEM 12:	SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS	33
ITEM 13:	CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE	33
ITEM 14:	PRINCIPAL ACCOUNTING FEES AND SERVICES	34

PART IV

ITEM 15:	EXHIBITS	34

SIGNATURES		35

ADDITIONAL INFORMATION

Descriptions of agreements or other documents contained in this report are intended as summaries and are not necessarily complete. Please refer to the agreements or other documents filed or incorporated herein by reference as exhibits. Please see the exhibit index at the end of this report for a complete list of those exhibits.

SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

This report contains “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. These statements are subject to risks and uncertainties and are based on the beliefs and assumptions of management and information currently available to management. The use of words such as “believes”, “expects”, “anticipates”, “intends”, “plans”, “estimates”, “should”, “likely” or similar expressions, indicates a forward-looking statement.

The identification in this report of factors that may affect future performance and the accuracy of forward-looking statements is meant to be illustrative and by no means exhaustive. All forward-looking statements should be evaluated with the understanding of their inherent uncertainty.

Factors that could cause actual results to differ materially from those expressed or implied by forward-looking statements include, but are not limited to:

	●	The worldwide economic situation;
	●	Any change in interest rates or inflation;
	●	The willingness and ability of third parties to honor their contractual commitments;
	●	The Company’s ability to raise additional capital, as it may be affected by current conditions in the stock market and competition for risk capital;
	●	The Company’s capital costs, as they may be affected by delays or cost overruns;
	●	The Company’s costs of production;
	●	Environmental and other regulations, as the same presently exist or may later be amended;
	●	The Company’s ability to identify, finance and integrate any future acquisitions; and
	●	The volatility of the Company’s stock price.

PART I

ITEM 1. BUSINESS.

General

Hartford Great Health Corp. (“the Company”, “Hartford” “we”, “us” or our”) was incorporated in the State of Nevada on April 2, 2008 (“Inception) under the name PhotoAmigo, Inc. It changed its name to Hartford Great Health Corp. on August 20, 2018, and since then we have been engaged in activities to formulate and implement our business plan as set forth below.

Overview

Up until August 2018, we provided social networking and photo sharing from the website PhotoAmigo.com. We also maintained the domain names PhotoAmigo.net, fotoamigo.com and fotoamigo.net. These domain names all redirect incoming traffic to our main website, PhotoAmigo.com.

In August 2018, the Company changed its future plans of operations. Through its wholly owned subsidiary - Hangzhou Hartford Comprehensive Health Management, Ltd (“HZHF) and HZHF’s 60 percent owned subsidiary - Hangzhou Longjing Qiao Fu Vacation Hotel Co., Ltd. (“HZLJ”), and through Shanghai Hartford Comprehensive Health Management, Ltd. (“HFSH”) and its 90 percent owned subsidiary - Shanghai Qiao Garden International Travel Agency (“Qiao Garden Int’l Travel”), the Company engages in hospitality industry in China. Qiao Garden Int’l Travel was disposed on December 31, 2020, see note 4 Acquisitions and Disposals.

The Company started to engage in early childhood education industry at Hartford International Education Technology Co., Ltd (“HF Int’l Education”). HFSH originally held 75.5% ownership of HF Int’l Education and maintains control over HF Int’l Education. During the board meeting in 2021, SH Jingyu and another noncontrolling shareholders sold a total of 14.5% equity at zero value to HFSH. As a result, HFSH holds 90% of HF Int’l Education and a total of 10% equity is held by two individual noncontrolling shareholders. On July 24, 2019 and March 23, 2020, HF Int’l Education established two 100% owned subsidiaries, Pudong Haojin Childhood Education Ltd. (“PDHJ”) and Shanghai Hongkou HaiDeFuDe Childcare Co., Ltd.(“HDFD”), respectively, to operate the early childhood education service under the brand name of “HaiDeFuDe” in Shanghai, China. On July 20, 2020, HF Int’l Education entered an agreement with two individuals to acquire the whole ownership of Shanghai Gelinke Childcare Education Center (“Gelinke”). Gelinke temporally ceased its operations by the end of August 2021. On August 31, 2021, PDHJ established one 96% owned subsidiary, Shanghai HDFD Zhongli Education Technology Co., Ltd. (“Zhongli”), two individual investors hold the remaining 4% ownership, see note 4 Acquisitions and Disposals.

In March 2021, HF Int’l Education entered agreements with Hartford Health Management (Shanghai), Co. Ltd. (“HFHM”). HFHM purchased seven education & intellectual property copy rights and ten “HaiDeFuDe” registered trademarks from HF Int’l Education for a total amount of RMB1.2M and RMB1.0M, respectively. As a part of the purchase agreement, HFHM was originally agreed to be paid the 90% of gross tuition income from the three childcare centers. Due to impacts from the pandemic and new regulations issued by Chinese government in education industry, HF Int’l Education occurred significant loss from operation. Both parties mutually agreed to amend the fee to 20% on July 2022, the amended rate is retrospectively applicable to June 1, 2021.

The following business plan was based on research and discussions between the board and third party suppliers and experts. Only preliminary activities relating to the following objectives have been undertaken and therefore, there is no assurance that any of the proposed activities set forth below will be started by the Company or if started will be successful.

Strategy

The initial plan focuses on the development of the Sino-U.S. health industry in the following four areas:

A. International Anti-Aging Membership Program,

B. Artificial Intelligence and Medical Equipment Sales,

C. Mobile Lifestyle Health & Wellness Management Platform,

D. Integrated Health Management of Metabolic Diseases.

The Company has also expanded its strategy into the hospitality industry, focusing on hotels, restaurants, and travel arrangements. The Company plans to integrate hospitality with health management through its membership-based program by arranging travel accommodations for Chinese citizen members to the United States to obtain stem cell beauty treatments.

The initial plan in early 2019 that focused on the development of the Sino-U.S. health industry in the areas of International Anti-Aging membership based program; Artificial Intelligence and Medical Equipment Sales; Mobile Lifestyle Management Platform; and Integrated management of metabolic diseases have been put on hold due to economic uncertainties caused by the increasing tension between the US and China international relation.

Near the end of 2019, the Company has found another opportunity to expand its market reach in the Chinese childhood education industry. The Company plans to formulate a proprietary early childhood education center management model beginning with the opening of several early childhood education centers in the greater Shanghai area with the goal of demonstrating the management model in action in order to attract interest from potential franchisees. Currently, there are three early child education and development center in operation despite the economic slowdown during the pandemic. The “Three-child policy” announced on May 1, 2021, by Chinese government further increases the market opportunities in early childhood education industry. On July 24, 2021, the Chinese government announced a “Double-Reduction” education policy to be taken effective on August 31, 2021. This new education policy has since impacted the Company’s early childhood education business. Due to China’s zero-Covid policy implementation during the pandemic as well as Covid-19 lockdown for over two months in Greater Shanghai, childcare and childhood education center were forced to halt operations; therefore, the Company decides to divert its plan from childcare and childhood educational development industry. On August 1, 2022, HFSH entered a contract with a related party, Shanghai Oversea Chinese Culture Media Ltd. (“SH Oversea”), to sell 90 percent ownership of HF Int’l Education and its subsidiaries for $900 (RMB 5,850). On August 1, 2022, HFUS entered a contract with SH Oversea and another individual, to sell 100 percent ownership of HZHF and its subsidiaries for $1,000 (RMB 6,500). The company’s sole subsidiary, HFSH is currently working with herbal manufacturers to develop new herbal health supplement products for wholesale distribution in China. Due to deflation in China, the expected marketing and product launch date has been pushed back towards end of this year.

There can be no assurance following consummation of any of the business ventures will develop into a going concern or, if the business is already operating, that it will continue to operate successfully. Many of the potential business opportunities available to the Company may involve new and untested products, processes or market strategies which may not ultimately prove successful.

The Company’s independent auditors have issued a report raising substantial doubt about the Company’s ability to continue as a going concern. At present, the Company has limited operations and the continuation of the Company as a going concern is dependent upon financial support from its stockholders, its ability to obtain necessary equity financing to continue operations and/or to successfully locate and negotiate with a business entity for the combination of that target company with the Company. There is no assurance that the Company will ever be profitable.

Employees

As of October 30, 2023, we have 5 employees.

ITEM 1A. RISK FACTORS

As a “smaller reporting company” as defined by Item 8 of Regulation S-K, the Company is not required to provide information required by this Item.

ITEM 1B. UNRESOLVED STAFF COMMENTS

None.

ITEM 2. PROPERTIES

Hartford Great Health Corp. uses the offices of its Chief Executive Officer, at 8832 Glendon Way, Rosemead, CA 91770, for its minimal office facility needs for no consideration.

Due to the discontinued operation in August 2022, we currently do not lease or own any real property.

ITEM 3. LEGAL PROCEEDINGS

We were not subject to any other legal proceedings during the twelve months ended July 31, 2023, and are not currently subject to any legal proceedings, and to the best of our knowledge, no such proceeding is threatened, the results of which would have a material impact on our results of operation or financial condition. Nor, to the best of our knowledge, are any of our officers or directors involved in any legal proceedings in which we are an adverse party.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable to our Company.

PART II

ITEM 5. MARKET FOR COMMON EQUITY. RELATED STOCKHOLDER MATTERS AND PURCHASES OF EQUITY SECURITIES

Market Information

There has only been limited trading for the Company’s Common Stock since it was quoted on OTC Markets. There is no assurance that an active trading market will ever develop or, if such a market does develop, that it will continue. The Securities and Exchange Commission has adopted Rule 15g-9 which establishes the definition of a “penny stock,” for purposes relevant to the Company, as any equity security that has a market price of less than $5.00 per share or with an exercise price of less than $5.00 per share, subject to certain exceptions. For any transaction involving a penny stock, unless exempt, the rules require: (i) that a broker or dealer approve a person’s account for transactions in penny stocks and (ii) the broker or dealer receive from the investor a written agreement to the transaction, setting forth the identity and quantity of the penny stock to be purchased. In order to approve a person’s account for transactions in penny stocks, the broker or dealer must (i) obtain financial information and investment experience and objectives of the person and (ii) make a reasonable determination that the transactions in penny stocks are suitable for that person and that person has sufficient knowledge and experience in financial matters to be capable of evaluating the risks of transactions in penny stocks. The broker or dealer must also deliver, prior to any transaction in a penny stock, a disclosure schedule prepared by the Commission relating to the penny stock market, which, in highlight form, (i) sets forth the basis on which the broker or dealer made the suitability determination and (ii) that the broker or dealer received a signed, written agreement from the investor prior to the transaction. Disclosure also has to be made about the risks of investing in penny stocks in both public offerings and in secondary trading, and about commissions payable to both the broker-dealer and the registered representative, current quotations for the securities and the rights and remedies available to an investor in cases of fraud in penny stock transactions. Finally, monthly statements have to be sent disclosing recent price information for the penny stock held in the account and information on the limited market in penny stocks.

Because of these regulations, broker-dealers may encounter difficulties in their attempt to buy or sell shares of our common stock, which may affect the ability of our shareholders to sell their shares in the secondary market and have the effect of reducing the level of trading activity in the secondary market. These additional sales practice and disclosure requirements could impede the sale of our common stock in the market place. In addition, the liquidity for our common stock may be decreased, with a corresponding decrease in the price of our common stock. Our shares are likely to be subject to such penny stock rules for the foreseeable future.

On October 30, 2023, the closing price of our common stock reported on the OTC Markets was $0.88 per share. The following table sets forth, for each of the quarterly periods indicated, the high and low sales prices of our common stock, as reported on the OTC Markets.

Fiscal 2023	Low		High
First Quarter	$	0.16	$	0.16
Second Quarter	$	0.16	$	0.16
Third Quarter	$	0.03	$	1.10
Fourth Quarter	$	0.88	$	1.10

Fiscal 2024		Low				High
First Quarter		$	0.88			$	0.88

Holders

As of October 30, 2023, a total of 100,108,000 shares of our common stock were outstanding and there were approximately 52 holders of record.

Penny Stock Rules

Due to the price of our common stock, as well as the fact that we are not listed on Nasdaq or a national securities exchange, our stock is characterized as “penny stocks” under applicable securities regulations. Our stock will therefore be subject to rules adopted by the Securities and Exchange Commission (“SEC”) regulating broker-dealer practices in connection with transactions in penny stocks. The broker or dealer proposing to affect a transaction in a penny stock must furnish his customer a document containing information prescribed by the SEC and obtain from the customer an executed acknowledgment of receipt of that document. The broker or dealer must also provide the customer with pricing information regarding the security prior to the transaction and with the written confirmation of the transaction. The broker or dealer must also disclose the aggregate amount of any compensation received or receivable by him in connection with such transaction prior to consummating the transaction and with the written confirmation of the trade. The broker or dealer must also send an account statement to each customer for which he has executed a transaction in a penny stock each month in which such security is held for the customer’s account. The existence of these rules may have an effect on the price of our stock, and the willingness of certain brokers to effect transactions in our stock.

Transfer Agent

We have appointed Signature Stock Transfer, Inc., as the transfer agent for our common stock. The principal office of Signature Stock Transfer is located at 16801 Addison Road, Suite 247, Addison, Texas 75001 and its telephone number is (972) 612-4120.

Dividend Policy

We have never declared or paid dividends on our common stock. Payment of future dividends, if any, will be at the discretion of our Board of Directors after taking into account various factors, including the terms of any credit arrangements, our financial condition, operating results, current and anticipated cash needs and plans for expansion. At the present time, we intend to retain any earning in our business, and therefore do not anticipate paying dividends in the foreseeable future.

Recent Sales of Unregistered Securities; Use of Proceeds from Unregistered Securities

None

ITEM 6. SELECTED FINANCIAL DATA

As a “smaller reporting company” as defined by Item 8 of Regulation S-K, the Company is not required to provide information required by this Item.

ITEM 7. MANAGEMENTS’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION

The following discussion and analysis were prepared to supplement information contained in the accompanying financial statements and is intended to explain certain items regarding the financial condition as of July 31, 2023, and the results of operations for the years ended July 31, 2023, and 2022. It should be read in conjunction with the audited financial statements and notes thereto contained in this report.

Overview of the Business

Hartford Great Health Corp. was originally incorporated in the State of Nevada on April 2, 2008, under the name PhotoAmigo, Inc. It changed its name to Hartford Great Health Corp. on August 22, 2018, and since then we have been engaged in activities to formulate and implement our business plan as set forth below.

Ability to continue as a “going concern”.

The independent registered public accounting firms’ reports on our financial statements as of July 31, 2023 and 2022, includes a “going concern” explanatory paragraph that describes substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to the factors prompting the explanatory paragraph are discussed in the financial statements, including footnotes thereto.

Plan of Operation

As of July 31, 2023, the company has issued a total of 100,108,000 shares of common stock. On December 11, 2018, 96,090,000 shares of common stock were issued at the price of $0.02 per share to raise an additional $1,921,800 in capital. On November 24, 2020, the Company issued additional 1,000,000 shares of common stock to a significant shareholder of the Company at $0.02 per share.

On December 28, 2018, the Company acquired Hangzhou Hartford Comprehensive Health Management, Ltd (“HZHF”). On March 22, 2019, the Company acquired 60 percent of Hangzhou Longjing Qiao Fu Vacation Hotel Co., Ltd. (“HZLJ”). On March 20, 2019, the Company acquired Shanghai Hartford Comprehensive Health Management, Ltd. (“HFSH”) with 90 percent of Shanghai Qiao Garden International Travel Agency (“Qiao Garden Int’l Travel”), which was disposed on December 31, 2020, and formed a joint venture entity, Hartford International Education Technology Co., Ltd (“HF Int’l Education”).

The subsidiary of HFUS in Shanghai (HFSH) advances operating funds from two related party entities, SH Qiao Hong and SH Oversea Chinese Culture Media Ltd. The main purpose of the funding is to invest in Hartford International Education Technology (Shanghai) Co., Ltd. (HF Int’l Education). Upon signing of supplemental agreement, HFUS currently holds 75.5% ownership of HF Int’l Education and maintains control over HF Int’l Education. On July 24, 2019, HF Int’l Education established a 100% owned subsidiary, Pudong Haojin Childhood Education Ltd. (“PDHJ”). On October 28, 2019, PDHJ had its childhood education center opened. On March 23, 2020, HF Int’l Education established Shanghai Hongkou HaiDeFuDe Childcare Co., Ltd.(“HDFD”) and was approved the business license to conduct childcare operations in Shanghai, China. On July 20, 2020, HF Int’l Education entered an agreement with two individuals to acquire the whole ownership of Shanghai Gelinke Childcare Education Center (“Gelinke”). During the board meeting, SH Jingyu and another noncontrolling shareholders also sold a total of 14.5% equity at zero value to HFSH. As a result, HFSH holds 90% of HF Int’l Education and a total of 10% equity is held by two individual noncontrolling shareholders.

HF Int’l Education has developed an enhanced model of childcare franchise management program and registered a new brand name, “HaiDeFuDe”. HF Int’l Education has recruited a team of knowledgeable childcare teachers to develop series of independent textbooks designed to targeted age of young children and register for the copyrights for these textbooks in September of 2020. Since then, HF Int’l Education has begun marketing and promoting the enhanced model of franchise operation and management packaged program, under “HaiDeFuDe” brand, to an initial of 50 franchisees throughout different regions of China. To achieve that, HF Int’l Education has incorporated existing market resources throughout other major cities and provinces in China. The promotion of HF Int’l Education franchise operation and management model was expected to attract other childcare education centers to join the “HaiDeFuDe” brand, and HF Int’l Education expected to generate revenue from franchise and management fees.

Due to continued market uncertainties during the pandemic, the board of HFSH adopted a new management approach to ease cash flow and reduce operation loss. In March 2021, HF Int’l Education entered agreements with Hartford Health Management (Shanghai), Co. Ltd. (“HFHM”). HFHM purchased seven education & intellectual property copy rights and ten “HaiDeFuDe” registered trademarks from HF Int’l Education for a total amount of RMB1.2M and RMB1.0M, respectively. In June 2021, HF Int’l Education and its three subsidiaries entered license agreements with HFHM for the rights to use the intellectual Properties (the “IPs”) HFHM owns. The IPs cover in the license agreements are four sets of curriculum structure designed and fifteen trademarks including “HaiDeFuDe” registered trademarks purchased from HF Int’l Education. As a return, on a monthly basis, HF Int’l Education and its subsidiaries pays 20% of its tuition revenue generated to HFHM as license usage fee.

However, due to China’s continual of zero-Covid policy implementation this year as well as Covid-19 lockdown for over two months in Greater Shanghai, childcare and childhood education center were forced to halt operations; therefore, the Company decides to divert its plan from childcare and childhood educational development industry. On August 1, 2022, HFSH entered a contract with a related party, Shanghai Oversea Chinese Culture Media Ltd. (“SH Oversea”), to sell 90 percent ownership of HF Int’l Education and its subsidiaries for $900 (RMB 5,850). On August 1, 2022, HFUS entered a contract with SH Oversea and another individual, to sell 100 percent ownership of HZHF and its subsidiaries for $1,000 (RMB 6,500). The company’s sole subsidiary, HFSH is currently working with herbal manufacturers to develop new herbal health supplement products for wholesale distribution in China. The expected marketing and product launch date is push out to end of this year due to deflation in China.

Liquidity and Capital Resources

As of July 31, 2023, we had negative working capital of $4,490,436 comprised of current assets of $7,037 and current liabilities of $4,497,473. This represents a decrease of $1,950,219 in the working capital balance from the July 31, 2022 negative amount of $6,440,655. The decrease was primarily because the disposal of operations in hospitality housing and childhood education care services on August 1, 2022. see note 4 Acquisitions and Disposals.

We believe that our funding requirements for the next twelve months will be in excess of $175,000. We are currently seeking for further funding through related parties’ loan and finance.

We will seek additional financing in the form of debt or equity. There is no assurance that we will be able to obtain any needed financing on favorable terms, or at all, or that we will find qualified purchasers for the sale of our stock. Any sales of our securities would dilute the ownership of our existing investors.

Cash Flows – Year Ended July 31, 2023 Compared to Year Ended July 31, 2022

Operating Activities

During the year ended July 31, 2023, $123,363 used in operating activities compared to $860,832 used in the operations during the year ended July 31, 2022.

During the year ended July 31, 2023, we recorded net income of $396,903, adjusted by subsidiary disposal gain of $539,230, related party payables increased by $17,789 as a result of interest accrued for related party notes payable and offset by other current payable decreased by $6,628.

During the year ended July 31, 2022, we recorded loss from continuing operation of $190,430, other current payable increased by $9,564, related party payables net with receivables decreased by $2,500, and $677,466 net cash used in operating activities from discontinued operations.

Investing activities

The cash used in investing activities was $4,938 for the year ended July 31, 2023 as a result of the disposal of the subsidiaries. see note 4 Acquisitions and Disposals.

Cash used in investing activities was $145,048 for the year ended July 31, 2022. The cash used in investing activities was primarily due to the expenditure of leasehold improvements in HF Int’l Education, one of the discontinued operations.

Financing activities

Cash provided by financing activities was $115,568 for the year ended July 31, 2023 as compared to $972,267 cash provided by financing activities for the year ended July 31, 2022. The cash flows provided by financing activities during the year ended July 31, 2023 was from the proceeds of notes payable and funding support from related parties. The notes payable was borrowed from one related party with 5% annual interest rate. See Note 6 Related Party Transactions.

The cash flows provided by financing activities for year ended July 31,2022 was primarily attributable to $788,673 funding support from related parties, $145,000 proceeds of notes payable and $38,594 net cash provided by financing activities from discontinued operations. The notes payable was borrowed from one related party with 5% annual interest rate.

Equity and Capital Resources

We have incurred losses since inception of our business and, as of July 31, 2023, we had an accumulated deficit of $7,003,717 compared to $7,400,620 at the previous year end. To date, we have funded our operations through short-term debt and equity financing.

Impacted by Covid-19 pandemic and the government regulation implemented in education industry and the restrictions posted by the Chinese government to control the pandemic in China since 2021, to avoid further operation losses, on August 1, 2022, we disposed the main operational entities in China. Consequently, we are dependent on the proceeds from future debt or equity investments to implement our future business plan. If we are unable to raise sufficient capital, we will be required to delay or forego most of our business plan, which would have a material adverse effect on our anticipated results from operations and financial condition. There is no assurance that we will be able to obtain necessary amounts of additional capital or that our estimates of our capital requirements will prove to be accurate.

Future Capital Expenditures

As of July 31, 2023, we have no future capital expenditures plan for next twelve months.

Off-Balance Sheet Arrangements

As of and subsequent to July 31, 2023, we have no off-balance sheet arrangements.

Contractual Commitments

As of July 31, 2023, we have no material contractual commitments.

Results of Operations- Year Ended July 31, 2023 Compared to Year Ended July 31, 2022

Operating Expenses: Operating expenses decreased to $123,650 for the year ended July 31, 2023, compared to $177,913 during the comparable period of 2022. The decrease of operating expenses was due to the reduction of payroll and professional expenses occurred in US as a result of the downsize of business operation.

Other Income (Expense): Other expense, net amount of $521,353 for the year ended July 31, 2023, compared to $11,717 of other expense for the corresponding period of 2022. Other income for the year ended July 31, 2023 was mainly resulted from the gain on disposal of subsidiaries offset by interest expenses. Other expense for the year ended July 31, 2022 was mainly resulted from interest expenses.

Net income (loss) from continuing operations: Net income from continuing operations increased to $396,903 for the year ended July 31, 2023, compared to net loss from continuing operations of $190,430 for the corresponding period of 2022 as result of above.

Net Loss from discontinued operations, net of tax: We realized $1,582,152 net operation loss, including $561,262 revenue, $677,093 cost of revenue and $1,579,922 operating expenses and $113,601 other income for the year ended July 31, 2022, from two industry segments, the hospitality housing in HZLJ and childhood education care services in HF Int’l Education. These two business operations have been disposed on August 1, 2022. (see note 4 Acquisitions and Disposals)

Net Loss Attributable to Noncontrolling Interest: For the year ended July 31, 2023, zero net loss attributable to Noncontrolling interest of compared to $193,481 for the corresponding period of 2022. The loss was allocated based on the ownership percentage of noncontrolling interest. (see note 4 Acquisitions and Disposals)

Net income (loss) Attributable to Hartford Great Health Corp: We recorded a net income of $396,903 or $0.00 per share for the year ended July 31, 2023, compared to a net loss of $1,579,101 or $ (0.02) per share for the year ended July 31, 2022, a decrease in losses of $1,976,004 due to the factors discussed above.

Accounting Policies and Pronouncements

Critical Accounting Policies and Estimates

Our consolidated financial statements are prepared in accordance with GAAP. GAAP requires us to make estimates and assumptions that affect the reported amounts in our consolidated financial statements. Critical accounting estimates are those that management believes are the most important to the portrayal of our financial condition and results and require the most difficult, subjective or complex judgments, often as a result of the need to make estimates about the effect of matters that are inherently uncertain and that have had, or are reasonably likely to have, a material impact on our financial condition or results of operations. Judgments and uncertainties may result in materially different amounts being reported under different conditions or using different assumptions. See “Part II, Item 8 – Financial Statements – Note 1 –Summary of Significant Accounting Policies” for a summary of our significant accounting policies.

The following summarizes our most significant critical accounting estimates:

Foreign Currency: The accounts of the Company’s foreign subsidiaries are translated in accordance with FASB ASC 830. Foreign currency transaction gains and losses are recognized in other expense, net, at the time they occur. Net foreign currency exchange gains or losses resulting from the translation of assets and liabilities of foreign subsidiaries whose functional currency is not the U.S. dollar are recorded as a part of accumulated other comprehensive loss in stockholders’ equity. The Company does not undertake hedging transactions to cover its foreign currency exposure.

Revenue Recognition: The Company adopted ASC Topic 606 Revenue from Contracts with Customers (“Topic 606) on August 1, 2019, applying the modified retrospective method to all contracts that were not completed as of August 1, 2019. Revenue is recognized when control of promised goods or services is transferred to our customers in an amount of consideration to which we expect to be entitled to in exchange for those goods or services. We follow the five steps approach for revenue recognition under Topic 606: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) we satisfy a performance obligation. Billings to customers for which services are not rendered are considered deferred revenue. ASC 606 has no material impacts on the Company’s financial positions. The Company’s revenue is recognized when it satisfies a single performance obligation by transferring control of its products or providing services to a customer. The Company’s general payment terms are short-term in duration. The Company does not have significant financing components or payment terms.

	a.	Early childhood education services: HF Int’l Education generates revenue from childhood education classes provided to its customers. The educational services consist of parent-child and bilingual childcare classes. Each contract of educational classes is accounted for as a single performance obligation which is satisfied proportionately over the service period. Tuition fee is generally collected in advance and is initially recorded as deferred revenue and transferred to contract liabilities after trial period. Refunds are provided to parents if they decide within the trial period that they no longer want to take the class. After the trial period, if a parent withdraws from a class, usually only that unearned portion of the fee is available to be returned. Nil of revenue has been generated during the year end July 31, 2023. For the year ended July 31, 2022, $509,920 of revenue were derived from early childhood education classes provided.

	b.	Hospitality services: HZLJ generates revenue primarily from the room rentals, sale of food and beverage and other miscellaneous hospitality services. The Company recognizes room rental and services daily as services are provided. Under ASC 606, the pattern and timing of recognition of income from hotel facility is consistent with the prior accounting model.

Impacted by the Covid-19 pandemic and Chinese regulation on education industry, both early childhood education services and hospitality services have been sold on August 1, 2022. Thus, there was no revenue recognized from the two-revenue-stream for the year ended July 31, 2023.

Recent Accounting Pronouncements.

See “Part II, Item 8 – Financial Statements – Note 1 –Summary of Significant Accounting Policies – Recent Accounting Pronouncements” for a full description of recent accounting pronouncements including the respective expected dates of adoption and expected effects on the Company’s consolidated financial position, results of operations or liquidity.

Item 7A. Quantitative and Qualitative Disclosures About Market Risk

As a “smaller reporting Company” as defined by Item 8 of Regulation S-K, the Company is not required to provide information required by this Item.

ITEM 8. FINANCIAL STATEMENTS

Report of Independent Registered Public Accounting Firm

Shareholders and Board of Directors

Hartford Great Health Corp.

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheets of Hartford Great Health Corp. and subsidiary (the “Company”) as of July 31, 2023 and 2022, the related consolidated statements of operation and comprehensive income (loss), changes in stockholders’ deficit and cash flows for each of the two years in the period ended July 31, 2023, and the related notes to the consolidated financial statements. In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of July 31, 2023 and 2022, and the results of its operations and its cash flows for each of the two years in the period ended July 31, 2023, in conformity with accounting principles generally accepted in the United States of America.

Going Concern Uncertainty

The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As described in Note 2 to the consolidated financial statements, the Company has suffered recurring losses from operations and has a net capital deficiency that raise substantial doubt about its ability to continue as a going concern. Management’s evaluation of the events and conditions and management’s plans regarding these matters are also described in Note 2. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Basis for Opinion

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s consolidated financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud.

Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion.

Critical Audit Matter

The critical audit matter communicated below is a matter arising from the current period audit of the consolidated financial statements that was communicated or required to be communicated to the audit committee and that: (1) relates to accounts or disclosures that are material to the consolidated financial statements and (2) involved our especially challenging, subjective, or complex judgments. We determined that there are no critical audit matters.

/s/ Simon & Edward, LLP

We have served as the Company’s auditor since 2019.

PCAOB ID: 2485

Rowland Heights, California

October 30, 2023

HARTFORD GREAT HEALTH CORP.

CONSOLIDATED BALANCE SHEETS

	July 31, 2023			July 31, 2022
ASSETS
Current Assets
Cash and cash equivalents	$	5,793		$	15,227
Prepaid and Other current receivables		280			1,154
Related party receivable		964			14,233
Current assets held for sale		-			4,499,736
Total Current Assets		7,037			4,530,350
Non-current Assets
Property and equipment, net		730			8,006
Total Non-current Assets		730			8,006
TOTAL ASSETS	$	7,767		$	4,538,356

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities
Related party loan and payables	$	4,367,194		$	4,481,524
Other current payable		130,279			144,760
Current liabilities held for sale		-			6,344,721
Total Current Liabilities		4,497,473			10,971,005

Long-term liabilities held for sale		-			-
TOTAL LIABILITIES		4,497,473			10,971,005
Commitments and contingencies		-			-
Stockholders’ Deficit
Preferred stock - $0.001 par value, 5,000,000 shares authorized, no shares issued and outstanding		-			-
Common stock - $0.001 par value, 300,000,000 shares authorized, 100,108,000 shares outstanding at both of July 31, 2023 and 2022.		100,108			100,108
Additional paid-in capital		2,173,521			2,173,521
Accumulated deficit		(7,003,717	)		(7,400,620	)
Accumulated other comprehensive loss		240,382			(16,742	)
Noncontrolling interest		-			(1,288,916	)
Total Stockholders’ Deficit		(4,489,706	)		(6,432,649	)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	7,767		$	4,538,356

The accompanying notes are an integral part of these financial statements.

HARTFORD GREAT HEALTH CORP.

CONSOLIDATED STATEMENTS OF OPERATIONS

	2023			2022
	Years ended July 31,
	2023			2022
Selling, general and administrative		123,650			177,913
Total operating cost and expenses		123,650			177,913
Operating Loss		(123,650	)		(177,913	)
Other Income (Expense)
Interest (expense) income, net		(17,789	)		(11,857	)
Gain on disposal of subsidiaries		539,230			-
Other income, net		(88	)		140
Other (expense) income, net		521,353			(11,717	)
(Loss) income before income taxes		397,703			(189,630	)
Income Tax Expense		800			800
Net (loss) income from continuing operations		396,903			(190,430	)
Less: net income from continuing operations attributable to noncontrolling Interest		-			-
Net (loss) income from continuing operations Attributable to Hartford Great Health Corp	$	396,903		$	(190,430	)

Income loss from discontinued operations, net of income taxes		-			(1,582,152	)
Less: net loss from discontinued operations attributable to noncontrolling Interest		-			(193,481	)
Net loss from discontinued operations Attributable to Hartford Great Health Corp	$	-		$	(1,388,671	)

Net loss per common share:
Continuing operations		0.00			0.00
Discontinued operations		-			(0.02	)
Basic and Diluted	$	0.00		$	(0.02	)
Weighted average shares outstanding:
Basic and diluted		100,108,000			100,108,000

The accompanying notes are an integral part of these financial statements.

HARTFORD GREAT HEALTH CORP.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)

	2023			2022
	Years ended July 31,
	2023			2022
Net income (Loss)	$	396,903		$	(1,579,101	)
Other Comprehensive income, net of income tax
Foreign currency translation adjustments		238,454			267,073
Total other comprehensive income		238,454			267,073
Less: total other comprehensive (loss) income attributable to noncontrolling interest		(18,670	)		50,328
Total Other Comprehensive income Attributable to Hartford Great Health Corp		257,124			216,745
Total Comprehensive income (loss)	$	654,027		$	(1,362,356	)

The accompanying notes are an integral part of these financial statements.

HARTFORD GREAT HEALTH CORP.

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY (DEFICIT)

for the years ended July 31, 2023 and 2022

	Shares		Amount		Capital		(Deficit)			loss			Interest			(Deficit)
										Accumulated						Total
					Additional					Other						Stockholders’
	Common Stock				Paid - in		Accumulated			Comprehensive			Noncontrolling			Equity
	Shares		Amount		Capital		(Deficit)			loss			Interest			(Deficit)
Balance, July 31, 2021		100,108,000		100,108		2,173,521		(5,821,519	)		(233,487	)		(1,205,073	)		(4,986,450	)
Net (loss) from continuing operations		-		-		-		(190,430	)		-			-			(190,430	)
Net (loss) from discontinued operations		-		-		-		(1,388,671	)		-			(193,481	)		(1,582,152	)
Investment from noncontrolling interest		-		-		-		-			-			59,310			59,310
Foreign currency translation adjustment		-		-		-		-			216,745			50,328			267,073
Balance, July 31, 2022		100,108,000		100,108		2,173,521		(7,400,620	)		(16,742	)		(1,288,916	)		(6,432,649	)
Balance		100,108,000		100,108		2,173,521		(7,400,620	)		(16,742	)		(1,288,916	)		(6,432,649	)
Net income		-		-		-		396,903			-			-			396,903
Net (loss) from continuing operations		-		-		-		396,903			-			-			396,903
Disposal of subsidiaries		-		-		-		-			-			1,307,586			1,307,586
Foreign currency translation adjustment		-		-		-		-			257,124			(18,670	)		238,454
Balance, July 31, 2023		100,108,000		100,108		2,173,521		(7,003,717	)		240,382			-			(4,489,706	)
Balance		100,108,000		100,108		2,173,521		(7,003,717	)		240,382			-			(4,489,706	)

The accompanying notes are an integral part of these financial statements.

HARTFORD GREAT HEALTH CORP.

CONSOLIDATED STATEMENTS OF CASH FLOWS

	2023			2022
	Years ended July 31,
	2023			2022
Cash flows from operating activities:
Net income (loss)	$	396,903		$	(190,430	)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation		6,976			-
Disposal of subsidiaries		(539,230	)		-
Changes in operating assets and liabilities:
Prepaid and Other current receivables		827			-
Related party receivables and payables		17,789			(2,500	)
Other current payable		(6,628	)		9,564
Net cash (used in) provided by operating activities from continuing operations		(123,363	)		(183,366	)
Net cash used in operating activities from discontinued operations		-			(677,466	)
Net cash used in operating activities		(123,363	)		(860,832	)

Cash flows from investing activities:
Disposal of subsidiaries		(4,938	)		-
Net cash used in investing activities from continuing operations		(4,938	)		-
Net cash used in investing activities from discontinued operations		-			(145,048	)
Net cash used in investing activities		(4,938	)		(145,048	)

Cash flows from financing activities:
Proceeds of related party notes payable		94,000			145,000
Advances from related parties		21,568			788,673
Net cash provided by financing activities from continuing operations		115,568			933,673
Net cash provided by financing activities from discontinued operations		-			38,594
Net cash provided by financing activities		115,568			972,267
Effect of exchange rate changes on cash from continuing operations		(1,639	)		830
Effect of exchange rate changes on cash from discontinued operations		-			(1,230	)
Net change in Cash and cash equivalents from continuing operations		(14,372	)		751,137
Net change in Cash and cash equivalents from discontinued operations		-			(785,150	)
Cash and cash equivalents at beginning of period		20,165			54,178
Cash and cash equivalents at end of period	$	5,793			20,165	*

Supplemental Cash Flow Information
Interest paid	$	-		$	-
Income taxes paid	$	800		$	800

●	As of July 31, 2022, Cash and cash equivalents consisted $15,227 held by continuing operations and $4,938 held for sales which was included as current assets held for sale on balance sheet.

The accompanying notes are an integral part of these financial statements.

HARTFORD GREAT HEALTH CORP.

Notes to Financial Statements

For the Years Ended July 31, 2023 and 2022

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

This summary of significant accounting policies is presented to assist in understanding the Company’s financial statements. The financial statements and notes are the responsibility of the Company’s management. These accounting policies conform to accounting principles generally accepted in the United States of America (“US GAAP”) and have been consistently applied in the preparation of the financial statements.

Organization

Hartford Great Health Corp. was originally incorporated in the State of Nevada on April 2, 2008 under the name PhotoAmigo, Inc. It changed its name to Hartford Great Health Corp. on August 22, 2018 and since then we have been engaged in activities to formulate and implement our business plans.

Through its wholly owned subsidiary - Hangzhou Hartford Comprehensive Health Management, Ltd (“HZHF) and HZHF’s 60 percent owned subsidiary - Hangzhou Longjing Qiao Fu Vacation Hotel Co., Ltd. (“HZLJ”), and through Shanghai Hartford Comprehensive Health Management, Ltd. (“HFSH”) and its 90 percent owned subsidiary - Shanghai Qiao Garden International Travel Agency (“Qiao Garden Int’l Travel”), the Company engages in hospitality industry in China. Qiao Garden Int’l Travel was disposed on December 31, 2020, see note 4 Acquisitions and Disposals.

The Company started to engage in early childhood education industry at Hartford International Education Technology Co., Ltd (“HF Int’l Education”). On July 24, 2019 and March 23, 2020, HF Int’l Education established two 100% owned subsidiaries, Pudong Haojin Childhood Education Ltd. (“PDHJ”) and Shanghai Hongkou HaiDeFuDe Childcare Co., Ltd.(“HDFD”), respectively, to operate the early childhood education service under the brand name of “HaiDeFuDe” in Shanghai, China. On July 20, 2020, HF Int’l Education entered an agreement with two individuals to acquire the whole ownership of Shanghai Gelinke Childcare Education Center (“Gelinke”). Gelinke temporally ceased its operations by the end of August 2021. On August 31, 2021, PDHJ established one 96% owned subsidiary, Shanghai HDFD Zhongli Education Technology Co., Ltd. (“Zhongli”), two individual investors hold the remaining 4% ownership, see note 4 Acquisitions and Disposals.

Impacted by the government regulation implemented in education industry and the restrictions posted by the Chinese government to control the pandemic in China since 2021, to avoid further operation losses, on August 1, 2022, HFSH entered a contract with a related party, Shanghai Oversea Chinese Culture Media Ltd. (“SH Oversea”), to sell 90 percent ownership of HF Int’l Education and its subsidiaries for $900 (RMB 5,850). On August 1, 2022, HFUS entered a contract with SH Oversea and another individual, to sell 100 percent ownership of HZHF and its subsidiaries for $1,000 (RMB 6,500). See note 4 Acquisitions and Disposals.

Basis of Presentation: The consolidated financial statements include the accounts of Hartford Great Health Corp, its wholly-owned subsidiaries and subsidiaries in which it has a controlling interest. The Company reports noncontrolling interests of the consolidated entities as a component of equity separate from the Company’s equity. All material inter-company transactions between and among the Company and its consolidated subsidiaries have been eliminated in the consolidation. The Company’s net income (loss) excludes income (loss) attributable to the noncontrolling interests.

Use of Estimates: The preparation of financial statements in conformity with US GAAP requires the Company’s management to make estimates and assumptions that affect the amounts of assets and liabilities, the identification and disclosure of impaired assets and contingent liabilities at the date of the financial statements, and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates.

Comprehensive Income (loss): For the year ended July 31, 2023 and 2022, the Company included its foreign currency translation gain or loss as part of its comprehensive income (loss).

Fair value measurement: Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Accounting Standard Codification (“ASC”) 820, Fair Value Measurements and Disclosures (“ASC 820”), describes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value, which are the following:

Level 1 - Quoted prices in active markets for identical assets or liabilities or funds.

Level 2 - Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, related party receivable, prepaid and other current receivable, accounts payable, related party payable and other current payable. The carrying amounts of afore-mentioned accounts approximate fair value because of their short-term nature.

Cash and Cash Equivalents: The Company maintains cash with banks in the USA and China. Should any bank holding cash become insolvent, or if the Company is otherwise unable to withdraw funds, the Company would lose the cash with that bank; however, the Company has not experienced any losses in such accounts and believes it is not exposed to any significant risks on its cash in bank accounts. In China, a depositor has up to RMB500,000 insured by the People’s Bank of China Financial Stability Bureau (“FSD”). In the United States, the standard insurance amount is USD250,000 per depositor in a bank insured by the Federal Deposit Insurance Corporation (“FDIC”). Financial instruments that potentially subject the Company to significant concentrations of credit risk are cash and cash equivalents and accounts receivable. As of July 31, 2023 and 2022, respectively, none of the Company’s cash and cash equivalents held by financial institutions was uninsured. With respect to accounts receivable, the Company generally does not require collateral and does not have an allowance for doubtful accounts.

Property and equipment, net: Property and equipment, net, are stated at cost. Depreciation and amortization are computed using the straight-line method over the estimated useful lives of the assets. The estimated useful lives of property and equipment are as follows:

		Years
Leasehold improvements		Lesser of lease term or estimated useful life
ROU assets-Finance lease		Lease term
Furniture and fixtures		3-5
Office equipment and vehicles		3-5
Computer software		3-5

Expenditures for repairs and maintenance are charged to expense as incurred.

Business Combinations: If an acquired set of activities and assets is capable of being operated as a business consisting of inputs and processes from the viewpoint of a market participant, the assets acquired and liabilities assumed are a business. Business combinations are accounted for using the acquisition method of accounting, which requires an acquirer to recognize the assets acquired and the liabilities assumed at the acquisition date measured at their fair values as of that date. Fair value determinations are based on discounted cash flow analyses or other valuation techniques. In determining the fair value of the assets acquired and liabilities assumed in a material acquisition, the Company may utilize appraisals from third party valuation firms to determine fair values of some or all of the assets acquired and liabilities assumed, or may complete some or all of the valuations internally. In either case, the Company takes full responsibility for the determination of the fair value of the assets acquired and liabilities assumed. The value of goodwill reflects the excess of the fair value of the consideration conveyed to the seller over the fair value of the net assets received. Acquisition-related costs that the Company incurs to affect a business combination are expensed in the periods in which the costs are incurred.

Noncontrolling interest: The Company adopted ASC 810, Noncontrolling Interests in Consolidated Financial Statements—an Amendment of Accounting Research Bulletin No. 51, as of January 1, 2009. ASC 810 establishes accounting and reporting standards for ownership interests in subsidiaries held by parties other than the parent, the amount of consolidated net income attributable to the parent and to the noncontrolling interest, changes in a parent’s ownership interest and the valuation of retained noncontrolling equity investments when a subsidiary is deconsolidated. ASC 810 also establishes reporting requirements that provide sufficient disclosures that clearly identify and distinguish between the interest of the parent and the interests of the noncontrolling owner.

Advertising costs: Advertising costs are expensed as incurred. During the year ended July 31, 2023 and 2022, amount of Nil and $10,540 advertising expenses were incurred, respectively.

Income Taxes: The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, Accounting for Income Taxes. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.

On December 22, 2017, the President of the United States signed into law the Tax Reform Act. The Tax Reform Act permanently reduces the U.S. corporate income tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2018. In addition, the 2017 Tax Act also creates a new requirement that certain income (i.e., Global Intangible Low-Taxed Income (“GILTI”)) earned by controlled foreign corporations (“CFCs”) must be included in the gross income of the CFCs’ U.S. shareholder income. The tax law in PRC applies an income tax rate of 25% to all enterprises. The Company’s subsidiary does not receive any preferential tax treatment from local government. The Company has been in loss position for years and zero balances of tax provisions, deferred tax assets and liabilities as of the reporting periods ended. The tax reforms have no significant impacts on the Company.

	a)	Early childhood education services: HF Int’l Education generates revenue from childhood education classes provided to its customers. The educational services consist of parent-child and bilingual childcare classes. Each contract of educational classes is accounted for as a single performance obligation which is satisfied proportionately over the service period. Tuition fee is generally collected in advance and is initially recorded as deferred revenue and transferred to contract liabilities after trial period. Refunds are provided to parents if they decide within the trial period that they no longer want to take the class. After the trial period, if a parent withdraws from a class, usually only that unearned portion of the fee is available to be returned. Nil of revenue has been generated during the year ended July 31, 2023. For the year ended July 31, 2022, $509,920 of revenue was derived from early childhood education classes provided.

	b)	Hospitality services: HZLJ generates revenue primarily from the room rentals, sale of food and beverage and other miscellaneous hospitality services. The Company recognizes room rental and services daily as services are provided. Under ASC 606, the pattern and timing of recognition of income from hotel facility is consistent with the prior accounting model.

Income (Loss) Per Share: Basic earnings per share include no dilution and are computed by dividing net income (or loss) by the weighted- average number of shares outstanding during the period. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of the Company, assuming the issuance of an equivalent number of common shares pursuant to options, warrants, or convertible debt arrangements. Diluted earnings per share are not shown for periods in which the Company incurs a loss because it would be anti-dilutive. Similarly, potential common stock equivalents are not included in the calculation if the effect would be anti-dilutive. No potentially dilutive debt or equity securities were issued or outstanding during the years ended July 31, 2023 or 2022.

Recent Accounting Pronouncements.

Recently issued accounting pronouncements not yet adopted

In June 2016, the FASB issued ASU 2016-13, “Financial Instruments—Credit Losses”. The standard, including subsequently issued amendments (ASU 2018-19, ASU 2019-04, ASU 2019-05, ASU 2019-10 and ASU 2019-11), requires a financial asset measured at amortized cost basis, such as accounts receivable and certain other financial assets, to be presented at the net amount expected to be collected based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. In November 2019, the FASB issued ASU No. 2019-10 to postpone the effective date of ASU No. 2016-13 for public business entities eligible to be smaller reporting companies defined by the SEC to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The Company is evaluating the impact of this guidance on its consolidated financial statements.

NOTE 2. GOING CONCERN

The accompanying financial statements were prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of obligations in the normal course of business. However, Hartford Great Health Corp. had stockholders’ deficit of $4,489,706 and $6,432,649 and generated not enough/negative cash flows from operating activities as of and for the years ended July 31, 2023 and 2022, respectively. These conditions raise substantial doubt about the ability of Hartford Great Health Corp. to continue as a going concern.

In view of these matters, continuation as a going concern is dependent upon several factors, including the availability of debt or equity funding upon terms and conditions acceptable to Hartford Great Health Corp., and ultimately achieving profitable operations. Management believes that Hartford Great Health Corp.’s business plan provides it with an opportunity to continue as a going concern. However, management cannot provide assurance that Hartford Great Health Corp. will meet its objectives and be able to continue in operation.

The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of Hartford Great Health Corp. to continue as a going concern.

NOTE 3. STOCKHOLDERS’ EQUITY

Preferred Stock

The Company is authorized to issue 5,000,000 shares of preferred stock with a par value of $0.001 per share. No shares of preferred stock have been issued or outstanding since Inception (April 2, 2008).

Common Stock

The Company is authorized to issue 300,000,000 shares of common stock with a par value of $0.001 per share. On November 24, 2020, the Company issued 1,000,000 shares of common stock to a significant shareholder of the Company at $0.02 per share. The company had a total of 100,108,000 shares of common stock issued and outstanding at both of July 31, 2023 and 2022.

NOTE 4. ACQUISITIONS AND DISPOSALS

In January 2019, HFSH entered agreements to acquire 100 percent equity interest of Shanghai Luo Sheng International Trade Ltd. (“SH Luosheng”). On August 1, 2022, HFSH decided to withdraw from the agreement entered in January 2019 to acquire 100 percent equity interest of Shanghai Luo Sheng International Trade Ltd. (“SH Luosheng”). There was no penalty levied or to be levied due to delayed execution or inexecution.

Impacted by the government regulation newly implemented in education industry and the restrictions posted by the Chinese government to control the pandemic in China since 2021, the Company’s business hasn’t been developed as planned and occurred significant loss from the early child education practice. To avoid further operation losses, subsequently on August 1, 2022, HFSH entered a contract with a related party, Shanghai Oversea Chinese Culture Media Ltd. (“SH Oversea”), to sell 90 percent ownership of HF Int’l Education and its subsidiaries for $900 (RMB 5,850). On August 1, 2022, HFUS entered a contract with SH Oversea and another individual, to sell 100 percent ownership of HZHF and its subsidiaries for $1,000 (RMB 6,500).

Net assets (liabilities) disposed of:

Cash and cash equivalents	$	4,938
Prepaid and Other current receivables		45,532
Related party receivable		428,519
Inventory		305,124
Property and equipment - Net		582,707
ROU assets-Operating lease		2,836,698
Other assets		296,218
Related party loan and payables		(1,321,549	)
Contract liabilities		(547,906	)
Lease liabilities, current and noncurrent		(3,715,688	)
Other current payable		(401,782	)
Other liabilities		(357,796	)
Noncontrolling interest		1,307,586
Net assets (liabilities) of the subsidiaries, excluding noncontrolling interest		(537,399	)
Consideration		1,831
Gain on disposal of the subsidiaries	$	(539,230	)

The total assets and liabilities of Education and hospitality segments that were classified as held for sale on the Company’s consolidated balance sheet as of July 31, 2022 as follows:

	July 31, 2022
Assets
Current Assets
Cash and cash equivalents	$	4,938
Prepaid and Other current receivables		45,532
Related party receivable		428,519
Inventory		305,124
Property and equipment, net		582,707
ROU assets-operating lease		2,836,698
Other assets		296,218
Total Assets held for sale	$	4,499,736
Liabilities
Current Liabilities
Related party loan and payables	$	1,321,549
Contract liabilities		547,906
Lease liabilities, current and noncurrent		3,715,688
Other current payable		401,782
Other liabilities		357,796
Total Liabilities held for sale	$	6,344,721

The Pro Forma Condensed Consolidated Financial Statements for the years ended July 31, 2022 and 2021 have been derived from the historical audited Consolidated Financial Statements included in the Annual Report on Form 10-K for the year ended July 31, 2022 filed with the SEC on November 14, 2022. The Pro Forma Condensed Consolidated Statement of Operations for the years ended July 31, 2022 and 2021 give effect to the dispositions as if they had occurred on August 1, 2020, the beginning of the earliest period presented. The Pro Forma Condensed Consolidated Balance Sheet as of July 31, 2022 gives effect to the dispositions as if they had occurred on July 31, 2022.

The Pro Forma Condensed Consolidated Financial Statements were prepared for illustrative and informational purposes only and are not intended to represent what our results of operations or financial position would have been had the disposition occurred on the dates indicated. The Pro Forma Condensed Consolidated Financial Statements also should not be considered indicative of our future results of operations or financial position. The actual financial position and results of operations may differ significantly from the pro forma amounts reflected herein due to a variety of factors. The Pro Forma Condensed Consolidated Financial Information does not reflect the realization of any expected cost savings, synergies, or dis-synergies as a result of the dispositions.

The Pro Forma Condensed Consolidated Financial Statements and accompanying notes should be read in connection with the historical audited Consolidated Financial Statements and accompanying notes as of and for the years ended July 31, 2022 and 2021, which are included in the Annual Report on Form 10-K for the year ended July 31, 2022.

PRO FORMA CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS

SCHEDULE OF PRO FORMA INFORMATION

	Historical			Operations			Operations			Historical			Operations			disposal			Operations
	Year ended July 31, 2022												Year ended July 31, 2021
																Recognition
				Less:			Pro Forma						Less:			of loss from			Pro Forma
				Discontinued			Continuing						Discontinued			subsidiaries			Continuing
	Historical			Operations			Operations			Historical			Operations			disposal			Operations
Tuition revenue	$	509,920			509,920		$	-		$	435,149			435,149			-		$	-
Service revenue		51,342			51,342			-			118,310			118,310			-			-
Total revenue		561,262			561,262			-			553,459			553,459			-			-
Operating cost and expenses
Cost of tuition revenue		653,784			653,784			-			684,409			684,409			-			-
Cost of service revenue		23,309			23,309			-			38,429			38,429			-			-
Cost of revenue		677,093			677,093			-			722,838			722,838			-			-
Depreciation and amortization		122,065			122,065			-			85,103			85,103			-			-
Selling, general and administrative		1,635,770			1,457,857			177,913			2,691,369			2,435,714			-			255,655
Goodwill impairment		-						-			70,514			70,514			-			-
Total operating cost and expenses		2,434,928			2,257,015			177,913			3,569,824			3,314,169			-			255,655
Operating Loss		(1,873,666	)		(1,695,753	)		(177,913	)		(3,016,365	)		(2,760,710	)		-			(255,655	)
Other Income (Expense)								-												-
Interest (expense), net		(66,587	)		(54,730	)		(11,857	)		(30,886	)		(45,692	)		-			14,806
Gain (loss) on disposal of subsidiary		-									104,317						(53,056	)		51,261
Other income, net		168,471			168,331			140			101,395			45,791						55,604
Other income, net		101,884			113,601			(11,717	)		174,826			99			(53,056	)		121,671
Loss before income taxes		(1,771,782	)		(1,582,152	)		(189,630	)		(2,841,539	)		(2,760,611	)		(53,056	)		(133,984	)
Income Tax Expense		800						800			800			-						800
Net Loss		(1,772,582	)		(1,582,152	)		(190,430	)		(2,842,339	)		(2,760,611	)		(53,056	)		(134,784	)
Less: net loss attributable to
noncontrolling Interest		(193,481	)		(193,481	)		-			(589,005	)		(589,005	)					-
Net Loss Attributable to Hartford Great
Health Corp	$	(1,579,101	)		(1,388,671	)	$	(190,430	)	$	(2,253,334	)		(2,171,606	)		(53,056	)	$	(134,784	)

Net loss per common share:
Basic and Diluted	$	(0.02	)				$	(0.00	)	$	(0.02	)							$	0.00
Weighted average shares outstanding:

Basic and diluted		100,108,000						100,108,000			99,790,192									99,790,192

PRO FORMA CONDENSED CONSOLIDATED BALANCE SHEET

As of July 31, 2022

				Less: Discontinued			Pro Forma Continuing
	Historical			Operations			Operations
ASSETS
Current Assets
Cash and cash equivalents	$	15,227		$	-		$	15,227
Prepaid and Other current receivables		1,154			-			1,154
Related party receivable		14,233			-			14,233
Current assets held for sale		4,499,736			4,499,736			-
Total Current Assets		4,530,350			4,499,736			30,614
Non-current Assets
Property and equipment, net		8,006			-			8,006
Total Non-current Assets		8,006			-			8,006
TOTAL ASSETS	$	4,538,356		$	4,499,736		$	38,620

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities
Related party loan and payables	$	4,481,524			-			4,481,524
Other current payable		144,760			-			144,760
Current liabilities held for sale		6,344,721			6,344,721			-
Total Current Liabilities		10,971,005			6,344,721			4,626,284
TOTAL LIABILITIES		10,971,005			6,344,721			4,626,284
Commitments and contingencies		-
Stockholders’ Equity (Deficit)
Preferred stock - $0.001 par value, 5,000,000 shares authorized, no shares issued and outstanding		-						-
Common stock - $0.001 par value, 300,000,000 shares authorized, 100,108,000 shares outstanding at July 31, 2022.		100,108						100,108
Additional paid-in capital		2,173,521						2,173,521
Accumulated deficit		(7,400,620	)		(539,230	)		(6,861,390	)
Accumulated other comprehensive loss		(16,742	)		(16,839	)		97
Noncontrolling interest		(1,288,916	)		(1,288,916	)		-
Total Stockholders’ Deficit		(6,432,649	)		(1,844,985	)		(4,587,664	)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	4,538,356		$	4,499,736		$	38,620

NOTE 5. RELATED PARTY TRANSACTIONS

Related Party Receivables

As of July 31, 2023, HFUS had $964 related party receivable due from SH Oversea in relation to the disposal consideration.

As of July 31, 2022, $428,519 related party receivables were allocated to current assets held for sales. See Note 4 Acquisitions and Disposals. The remaining related party receivable of $14,233 as of July 31, 2022, primarily represents the operating advances made to the affiliates which are managed by the same management team. These advances do not bear interest and are considered due on demand

Related Party Payables and loans

As of July 31, 2023 and 2022, amounts of $586,236 and $620,876, are payable to SH Qiaohong, respectively. The balances were mainly funding support from SH Qiaohong for operation. The funding support bears no interest and due on demand.

HFSH had payable balances to Shanghai Oversea Chinese Culture Media Ltd. (“SH Oversea”), an entity managed by the same management team, in the amounts of $3,291,324 and $3,531,064 as of July 31, 2023 and 2022, respectively. The payable is funding support from SH Oversea for operation, bears no interest and due on demand.

HFUS borrowed in form of a short-term loan at 5% per annum from a related party, Hartford Hotel Investment Inc., an entity managed by the same management team. $17,789 and $11,857 of interest expenses were recorded during the year ended July 31, 2023 and 2022, respectively. As of July 31, 2023 and 2022, the unpaid principal and interest amount of $417,501 and $290,000, respectively, will be due on demand.

The remaining related party payable of $72,133 and $39,584 as of July 31, 2023 and 2022, respectively, represents the unpaid portion of operating advances made to the Company by affiliates which are managed by the same management team. These advances do not bear interest and are considered due on demand.

As of July 31, 2022, $1,321,549 related party payables were allocated to current liabilities held for sales. See Note 4 Acquisitions and Disposals.

Other Related Party Transactions

Office space at Rosemead, CA is provided to Hartford Great Health Corp. at no cost by the sole executive officer. No provision for these costs has been included in these financial statements as the amounts are not material.

NOTE 6. COMMITMENTS AND CONTINGENCIES

There has been no material contractual obligations and commitments as of July 31, 2023.

NOTE 7. INCOME TAXES

We recorded income tax expense of $800 for both of the years ended July 31, 2023 and 2022, due to the loss position for the years since inception.

Hartford Great Health Corp.’s deferred tax assets, valuation allowance, and change in valuation allowance are as follows:

SCHEDULE OF INCOME TAX VALUATION

					Estimated tax
	Net NOL				benefit from NOL and					Change in			Net
	carry-		NOL		other tax		Valuation			valuation			deferred
Period Ending	forward		expires		benefits (		allowance			allowance			tax asset
31-Jul-22	$	7,400,620		2042	$	2,220,186	$	(2,220,186	)	$	(229,793	)	$	-
31-Jul-23	$	7,003,717		2043	$	2,101,115	$	(2,101,115	)	$	119,071		$	-

Income taxes at the statutory rate are reconciled to reported income tax expense (benefit) as follows:

	2023			2022
Federal income tax rate		21.0	%		21.0	%
State income tax rate		8.8	%		8.8	%
Foreign tax difference		(4.8	)%		(4.8	)%
Non-taxable item adjustment		-%			-%
GILTI		-%			-%
Valuation allowance		(25.0	)%		(25.0	)%
Others		-	%		-	%
Effective tax rate		0.0	%		0.0	%

At this time, the Company is unable to determine if it will be able to benefit from its deferred tax asset. There are limitations on the utilization of net operating loss carry-forwards, including a requirement that losses be offset against future taxable income, if any. In addition, there are limitations imposed by certain transactions which are deemed to be ownership changes. Accordingly, a full valuation allowance has been established for the entire deferred tax asset. Other temporary differences and estimated permanent differences are considered immaterial. Open tax years subject to examination by the IRS range from August 1, 2018 to the present. The Company has no uncertain tax positions.

The Company has been in loss position for years since inception and zero balances of deferred tax assets and liabilities as of the reporting periods ended.

There was no GILTI tax for the Company for the years ended July 31, 2023 and 2022 due to the operation losses incurred.

NOTE 8. SEGMENT INFORMATION

Accounting Standards Codification (“ASC”) 280, “Segment Reporting,” requires public companies to report financial and descriptive information about their reportable operating segments. We identify our operating segments based on how our chief operating decision maker internally evaluates separate financial information, business activities and management responsibility.

The Company used to operate in two reportable segments: hospitality (hotel and travel agency) and early childhood education industry in China in the past years. Due to the disposal of operating subsidiaries on August 1, 2022, we currently have one reportable segment.

Segment information on assets as of July 31, 2022 and revenue generated during the year ended July 31, 2022, as follows:

SCHEDULE OF SEGMENT INFORMATION


							Corporate and
	Hospitality			Education			Unallocated
	(Discontinued			(Discontinued			(Continued
	Operation)			Operation)			operation)			Total
Revenue	$	51,342		$	509,920		$	-		$	561,262
Operating loss		(129,352	)		(1,566,401	)		(177,913	)		(1,873,666	)
Loss before tax		(182,980	)		(1,399,172	)		(189,630	)		(1,771,782	)
Net Loss Attributable to Hartford Great Health Corp		(129,422	)		(1,259,249	)		(190,430	)		(1,579,101	)
Total assets (excluding Intercompany balances)		303,703			4,196,033			38,620			4,538,356
Assets allocated to held for sale		(303,703	)		(4,196,033	)		-			(4,499,736	)

NOTE 9. SUBSEQUENT EVENTS

In accordance with ASC 855, “Subsequent Events”, the Company has evaluated subsequent events through the date of issuance of these financial statements and no subsequent events were noted.

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

Not Applicable.

Item 9A. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

An evaluation was performed under the supervision of our management, including our Chief Executive Officer and Chief Financial Officer (principal financial officer), of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Exchange Act) as of the end of the period covered by this Annual Report. Based on that evaluation, our management, including our Chief Executive Officer and Chief Financial Officer, concluded that, as of July 31, 2023, our disclosure controls and procedures were not effective to ensure that information we are required to disclose in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms due to material weaknesses in our internal controls described below.

Management’s Annual Report on Internal Control Over Financial Reporting.

Our management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Exchange Act Rule 13a-15(f). Our internal control system is intended to provide reasonable assurance to our management and board of directors regarding the preparation and fair presentation of published financial statements and that we have controls and procedures designed to ensure that the information required to be disclosed by us in our reports that we will be required to file under the Exchange Act is accumulated and communicated to our management as appropriate to allow timely and informed decisions regarding financial disclosure.

Our management assessed the effectiveness of our internal control over financial reporting as of July 31, 2023. Based on this assessment, management believes that as of July 31, 2023, our internal control over financial reporting was not effective based on those criteria.

Management’s assessment identified several material weaknesses in our internal control over financial reporting. These material weaknesses include the following:

	●	Lack of proper authorization and approval procedures on significant business transactions.

	●	Lack of competence accounting personnel at entity level and proper segregation of duties implemented.

Inherent Limitations Over Internal Controls

Our management, including our Chief Executive Officer and Chief Financial Officer, does not expect that our disclosure controls and procedures or our internal controls will prevent all errors and all fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Our control systems are designed to provide such reasonable assurance of achieving their objectives. Further, the design of a control system must reflect the fact that there are resource constraints and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within our Company have been detected. These inherent limitations include, but are not limited to, the realities that judgments in decision-making can be faulty and that breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the control. The design of any system of controls also is based in part upon certain assumptions about the likelihood of future events and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. Over time, controls may become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures may deteriorate. Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and not be detected.

Changes in Internal Control Over Financial Reporting.

We have made no change in our internal control over financial reporting during the last fiscal year that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

Attestation Report of the Registered Public Accounting Firm.

This annual report does not include an attestation report of our independent registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by our independent registered public accounting firm pursuant to temporary rules of the SEC that permit us to provide only management’s report in this annual report on Form 10-K.

ITEM 9B. OTHER INFORMATION

None.

PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

Directors and Executive Officers

The following individual presently serves as our officers and directors:

			Board
Name and			Position
Municipality of Residence	Age	Positions With the Company	Held Since
		President, Chief Executive Officer
Rose Hong Wang Los Angeles, CA	51	and Director	2021
		Chief Financial Officer, Secretary and
Sheng-Yih Chang Los Angeles, CA	52	Director	2018
Yuan Lu Shanghai, CHINA	37	Director	2019
Xin Dong Los Angeles, CA	39	Director	2018

Each of the directors will serve until the next annual meeting of stockholders of the Company and until such director’s successor is elected and qualified or until such director’s earlier death, resignation or removal. The following is information concerning the business backgrounds of each member of the board of directors:

Rose Hong Wang. From March 2018 to the present Ms. Wang has been Chief Financial Officer and Director of Hartford Hotel Investment Inc., Rosemead, CA, USA. In addition, since June 2010 to the present she has been Vice President and Director of Shanghai Qiao Garden Group Overseas Branch, CA, USA. From September 2006 to May 2010 she was the Assistant General Manager of Qiao Garden Group Investment Inc., CA, USA, In December 1998 Ms. Wang immigrated to the USA. From December 1996 to September 1998, she was the Assistant General Manager of Shanghai Watanabe Asset Management Co., Ltd., China. From September 1993 thru July 1995, she Studied Language and Literature at Shanghai International Studies University, China. In July 1990, Ms. Wang received her Bachelor’s Degree with Music Major from Xinjiang Normal University, China.

Sheng Yih Chang. Mr. Chang has served as the General Manager at Hartford Hotel, a commercial hotel in Rosemead California since March 2018. Mr. Chang served as a Product Manager at Jowett Group, a textile manufacturing company in the USA, from November 2015 through September 2017, as an Operational Manager and General Manager at A-Concepts Designs, a houseware supplier company in the USA, from January 2004 through October 2015, as a General Manager at Long Arch International, a carving crafts supplier in the USA, from December 2000 through December 2003, as a Sales Manager at EZ Wholesale, a general merchandise wholesaler in the USA, from July 1998 through November 2000, and as a technician at Richcom Computer Corporation, a computer service provider in China, from July 1996 through November 1997. Mr. Chang studied electrical engineering at the University of British Columbia and holds a Bachelor of Science in Electrical Engineering from California State University, Northridge.

Yuan Lu. Ms. Lu graduated in 2008 with a Bachelor’s Degree from Anhui University of Technology in China majoring in International Trade and Economics. In 2013, Ms. Lu earned a Master’s Degree in International Language Arts from Shanghai University of Finance and Economics in China. From 2008-2009, Ms. Lu was an Assistant Teacher at New Channel International Educated Group, Ltd. From 2009-2010, Ms. Lu was a Customs Broker and Procurement Buyer at Shanghai Pan-Resources Imp&Exp Co., Ltd. From 2010 through the present, Ms. Lu has served as the Assistant CEO at Shanghai Overseas Chinese Culture Media Co., Ltd.

Xin Dong. Mr. Dong has served as the Executive Director and General Manager of Shanghai Huitong Health Management Company, a senior care and traditional health management company, in China since September 2017. From July 2016 through August 2017, Mr. Dong acted as the Vice President and General Manager of Shanghai Huicai Financial Information Service Co., Ltd., a financial service and small loan company, in China. Mr. Dong has also served as the General Manager of Shenzhen Maoli International Trading Co., Ltd., an international trading company in Shenzhen, China, from April 2012 through June 2016, and as a Project Manager and Market Representative at Nanjing Hongyuan Electronic Technology Company, an electronics manufacturing company, from July 2007 through March 2012. Mr. Dong holds a Masters in International Finance and Trade from Shanghai Jiaotong University and a degree in Computer Science from Jiangsu University.

Term of office

All officers and directors listed above will remain in office until the next annual meeting of our stockholders, and until their successors have been duly elected and qualified or until removed from office in accordance with our bylaws. There are no agreements with respect to the election of Directors. We have not compensated our Directors for service on our Board of Directors, any committee thereof, or reimbursed for expenses incurred for attendance at meetings of our Board of Directors and/or any committee of our Board of Directors. Officers are appointed annually by our Board of Directors and each Executive Officer serves at the discretion of our Board of Directors. We do not have any standing committees. Our Board of Directors may in the future determine to pay Directors’ fees and reimburse Directors for expenses related to their activities.

None of our Officers and/or Directors have filed any bankruptcy petition, been convicted of or been the subject of any criminal proceedings or the subject of any order, judgment or decree involving the violation of any state or federal securities laws within the past five (5) years.

Director Independence

The Board consists of four members, of which Yuan Lu and Xin Dong meet the independence requirements of the Nasdaq Stock Market as currently in effect.

Committees and Terms

The Board of Directors (the “Board”) has not established any committees. The Company will notify its shareholders for an annual shareholder meeting and that they may present proposals for inclusion in the Company’s proxy statement to be mailed in connection with any such annual meeting; such proposals must be received by the Company at least 90 days prior to the meeting. No other specific policy has been adopted in regard to the inclusion of shareholder nominations to the Board of Directors.

Code of Ethics

To date, we have not adopted a Code of Ethics applicable to our principal executive officer and principal financial officer because the Company has no meaningful operations within the United States of America. The Company does not believe that a formal written code of ethics is necessary at this time. We expect that the Company will adopt a code of ethics if and when the Company successfully completes a business combination that results in the acquisition of an on-going business and thereby commences operations within the United States.

ITEM 11. EXECUTIVE COMPENSATION

No officer or director has received annual compensation since the beginning of the fiscal year, starting August 1, 2022. There has been no compensation awarded to, earned by, or paid to the named executive officer or director. There is no compensation to the executive officers planned for the next year.

Employment Agreements

As of July 31, 2023, all employees and officers in China have entered into employment agreements with the Company’s subsidiaries. However, the Company has not entered into employment agreements with any of its executive officers in the US as of July 31, 2023.

Anticipated Officer and Director Remuneration

During the year ended July 31, 2023, the Company has not paid any compensation owed to any officer or director. The Company intends to begin to pay annual salaries to all its officers and will pay an annual stipend to its directors when, and if, it completes a primary public offering for the sale of securities and/or the Company reaches profitability, experiences positive cash flow and/or obtains additional funding. At such time, the Company anticipates offering cash and non-cash compensation to officers and directors. In addition, although not presently offered, the Company anticipates that its officers and directors will be provided with a group health, vision and dental insurance program at subsidizes rates, or at the sole expense of the Company, as may be determined on a case-by-case basis by the Company in its sole discretion.

Stock Option Plan

We do not have a stock option plan and we have not issued any warrants, options or other rights to acquire our securities. However, we may adopt an incentive and non-statutory stock option plan in the future.

Employee Pension, Profit Sharing or other Retirement Plans

We do not have a defined benefit, pension plan, profit sharing or other retirement plan, although we may adopt one or more of such plans in the future.

Section 16(a) Beneficial Ownership Reporting Compliance

We are not registered under the Securities Exchange Act of 1934, as amended, and are not subject to the reporting requirements of Section 16(a).

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

As of October 30, 2023, there are a total of 100,108,000 shares of our common stock outstanding, our only class of voting securities currently outstanding. The following table describes the ownership of our voting securities by: (i) each of our officers and directors; (ii) all of our officers and directors as a group; and (iii) each shareholder known to us to own beneficially more than 5% of our common stock. All ownership is direct, unless otherwise stated.

		Shares
		Beneficially		Percentage
Name of Beneficial Owner	Address of Beneficial Owner	Owned Number		(%)
	RM 3806 218 WUSONG RD, HONGKOU DISTRICT
YUAN LU	SHANGHAI, CHINA		32,440,000		32.4	%
ROSE HONG WANG	729 CARRIAGE HOUSE DRIVE, ARCADIA, CA 91006		11,000,000		11.0	%
XIN DONG	8832 GLENDON WAY, ROSEMEAD, CA 91770		2,400,000		2.4	%
SHENG-YIH CHANG	8832 GLENDON WAY, ROSEMEAD, CA 91770		1,000,000		1.0	%
	Total Officers and Directors (4)		46,840,000		46.8	%

Each shareholder known to us to own beneficially more than 5% of our common stock:

		Shares
		Beneficially		Percentage
Name of Beneficial Owner	Address of Beneficial Owner	Owned Number		(%)

LIANYUE SONG	8832 GLENDON WAY, ROSEMEAD, CA 91770		20,000,000.00		20.0	%
	RM 218 WUSONG ROAD, HONGKOU DISTRICT,
DANFENG GU	SHANGHAI, CHINA		8,300,000.00		8.3	%
	1F QIAO GARDEN 73 WUHUA RD, HONGKOU
JIAMIN ZHU	DISTRICT, SHANGHAI, CHINA		8,000,000.00		8.0	%

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

US office space is provided to Hartford Great Health Corp. at no additional cost by the sole executive officer. No provision for these costs has been included in these financial statements as the amounts are not material.

ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

The following table sets forth fees billed by our principal accounting firms of Simon & Edward, LLP in the last two years ended July 31, 2023:

	2023		2022
Audit Fees	$	10,500	$	26,000
Audit Related Fees		7,500		13,500
All other fees		-		-
Total Fees	$	18,000	$	39,500

It is the policy of our Board of Directors to engage the principal accounting firm selected to conduct the financial audit for our company and to confirm, prior to such engagement, that such principal accounting firm is independent of our company. All services of the principal accounting firm reflected above were approved by the Board of Directors.

PART IV

ITEM 15. EXHIBITS AND FINANCIAL STATEMENTS SCHEDULES

The following documents are filed as part of this Annual Report:

Consolidated Financial Statements

Our consolidated financial statements are listed under Part II, Item 8, of this Annual Report.

Financial Statement Schedules

All financial statement schedules have been omitted because they are not required or are not applicable, or the required information is shown in our Consolidated Financial Statements or the notes thereto.

Exhibits

The following exhibits are filed with or incorporated by referenced in this report:

21.1* Subsidiaries of the Company

31.1* Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 for Rose Hong Wang.

31.2* Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 for Sheng-Yih Chang

32* Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 for Rose Hong Wang and Sheng-Yih Chang

101.INS* Inline XBRL Instance Document

101.SCH* Inline XBRL Taxonomy Extension Schema Document

101.CAL* Inline XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF* Inline XBRL Taxonomy Extension Definition Linkbase Document

101.LAB* Inline XBRL Taxonomy Extension Label Linkbase Document

101.PRE* Inline XBRL Taxonomy Extension Presentation Linkbase Document

104* Cover Page Interactive Data File (embedded within the Inline XBRL document)

* Filed herewith

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.

	HARTFORD GREAT HEALTH CORP.

Date: October 30, 2023	By:	/s/ ROSE HONG WANG
		Rose Hong Wang
		Chief Executive Officer

Pursuant to the requirements of the Securities Exchange Act of 1934 this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

Name	Title	Date

/s/ Rose Hong Wang	Chief Executive Officer, President, Dir.	October 30, 2023
Rose Hong Wang	(Principal Executive Officer)

/s/ Sheng-Yih Chang	Chief Financial Officer	October 30, 2023
Sheng-Yih Chang	(Principal Accounting Officer)

/s/ Yuan Lu	Director	October 30, 2023
Yuan Lu

/s/ Xin Dong	Director	October 30, 2023
Xin Dong

Exhibit 21.1

SUBSIDIARIES OF THE COMPANY

The following is a list of subsidiaries of the Company as of July 31, 2023, omitting subsidiaries which, considered in the aggregate, would not constitute a significant subsidiary.

		State or Other Jurisdiction
		of Incorporation or
Subsidiaries		Organization

Hartford Great Health Management (Shanghai) Ltd. (“HFSH”)		Shanghai, China

Exhibit 31.1

Certification of Chief Executive Officer

Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

and Rules 13a-14 and 15d-14 under the Securities Exchange Act of 1934

I, Rose Hong Wang, certify that:

1.	I have reviewed this Annual Report on Form 10-K of Hartford Great Health Corp.;

2.	Based on my knowledge, this 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(s) 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 15(d)-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 financing reporting, or caused such internal control over financial reporting 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(s) 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: October 30, 2023

	/s/ ROSE HONG WANG
	Rose Hong Wang
	Chief Executive Officer

Exhibit 31.2

Certification of Chief Financial Officer

Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

and Rules 13a-14 and 15d-14 under the Securities Exchange Act of 1934

I, Sheng-Yih Chang, certify that:

1.	I have reviewed this Annual Report on Form 10-K of Hartford Great Health Corp.;

2.	Based on my knowledge, this 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(s) 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 15(d)-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 financing reporting, or caused such internal control over financial reporting 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(s) 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: October 30, 2023

	/s/ Sheng-Yih Chang
	Sheng-Yih Chang
	Chief Financial Officer

Exhibit 32

Certification of Periodic Financial Report by the Chief Executive Officer and

Chief Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

Solely for the purposes of complying with 18 U.S.C. §1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, we, the undersigned Chief Executive Officer and Chief Financial Officer of Hartford Great Health Corp. (the “Company”), hereby certify, based on our knowledge, that the Annual Report on Form 10-K of the Company for the year ended July 31, 2023 (the “Report”) fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934 and that the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: October 30, 2023

	/s/ ROSE HONG WANG
	Rose Hong Wang
	Chief Executive Officer

Date: October 30, 2023

	/s/ SHENG-YIH CHANG
	Sheng-Yih Chang
	Chief Financial Officer

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Jul. 31, 2023	Oct. 30, 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	000-54439
Entity Registrant Name	Hartford Great Health Corp.
Entity Central Index Key	0001482554
Entity Tax Identification Number	51-0675116
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	8832 Glendon Way
Entity Address, City or Town	Rosemead
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91770
City Area Code	(626)
Local Phone Number	321-1915
Title of 12(b) Security	Common stock, par value $0.001 par value
Trading Symbol	HFUS
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
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			$ 1,244,223
Entity Common Stock, Shares Outstanding		100,108,000
Document Financial Statement Error Correction [Flag]	false
Auditor Name	Simon & Edward, LLP
Auditor Firm ID	2485
Auditor Location	Rowland Heights, California

Consolidated Balance Sheets - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Current Assets
Cash and cash equivalents	$ 5,793	$ 15,227
Prepaid and Other current receivables	280	1,154
Current assets held for sale		4,499,736
Total Current Assets	7,037	4,530,350
Non-current Assets
Property and equipment, net	730	8,006
Total Non-current Assets	730	8,006
TOTAL ASSETS	7,767	4,538,356
Current Liabilities
Other current payable	130,279	144,760
Current liabilities held for sale		6,344,721
Total Current Liabilities	4,497,473	10,971,005
Long-term liabilities held for sale
TOTAL LIABILITIES	4,497,473	10,971,005
Commitments and contingencies
Stockholders’ Deficit
Preferred stock - $0.001 par value, 5,000,000 shares authorized, no shares issued and outstanding
Common stock - $0.001 par value, 300,000,000 shares authorized, 100,108,000 shares outstanding at both of July 31, 2023 and 2022.	100,108	100,108
Additional paid-in capital	2,173,521	2,173,521
Accumulated deficit	(7,003,717)	(7,400,620)
Accumulated other comprehensive loss	240,382	(16,742)
Noncontrolling interest		(1,288,916)
Total Stockholders’ Deficit	(4,489,706)	(6,432,649)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	7,767	4,538,356
Related Party [Member]
Current Assets
Related party receivable	964	14,233
Current Liabilities
Related party loan and payables	$ 4,367,194	$ 4,481,524

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jul. 31, 2023	Jul. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares outstanding	100,108,000	100,108,000

Consolidated Statements Of Operations - USD ($)	12 Months Ended
Consolidated Statements Of Operations - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Income Statement [Abstract]
Selling, general and administrative	$ 123,650	$ 177,913
Total operating cost and expenses	123,650	177,913
Operating Loss	(123,650)	(177,913)
Other Income (Expense)
Interest (expense) income, net	(17,789)	(11,857)
Gain on disposal of subsidiaries	539,230
Other income, net	(88)	140
Other (expense) income, net	521,353	(11,717)
(Loss) income before income taxes	397,703	(189,630)
Income Tax Expense	800	800
Net (loss) income from continuing operations	396,903	(190,430)
Less: net income from continuing operations attributable to noncontrolling Interest
Net (loss) income from continuing operations Attributable to Hartford Great Health Corp	396,903	(190,430)
Income loss from discontinued operations, net of income taxes		(1,582,152)
Less: net loss from discontinued operations attributable to noncontrolling Interest		(193,481)
Net loss from discontinued operations Attributable to Hartford Great Health Corp		$ (1,388,671)
Net loss per common share:
Net loss per common share, continuing operations - basic	$ 0.00	$ 0.00
Net loss per common share, continuing operations -diluted	0.00	0.00
Net loss per common share, discontinued operations - basic		(0.02)
Net loss per common share, discontinued operations - diluted		(0.02)
Net loss per common share, basic	0.00	(0.02)
Net loss per common share, diluted	$ 0.00	$ (0.02)
Weighted average shares outstanding:
Weighted average shares outstanding - basic	100,108,000	100,108,000
Weighted average shares outstanding - diluted	100,108,000	100,108,000

Consolidated Statements Of Comprehensive Income (Loss) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Income Statement [Abstract]
Net income (Loss)	$ 396,903	$ (1,579,101)
Other Comprehensive income, net of income tax
Foreign currency translation adjustments	238,454	267,073
Total other comprehensive income	238,454	267,073
Less: total other comprehensive (loss) income attributable to noncontrolling interest	(18,670)	50,328
Total Other Comprehensive income Attributable to Hartford Great Health Corp	257,124	216,745
Total Comprehensive income (loss)	$ 654,027	$ (1,362,356)

Consolidated Statements Of Changes In Stockholders' Equity (Deficit) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Total
Balance at Jul. 31, 2021	$ 100,108	$ 2,173,521	$ (5,821,519)	$ (233,487)	$ (1,205,073)	$ (4,986,450)
Balance, shares at Jul. 31, 2021	100,108,000
Net (loss) from continuing operations			(190,430)			(190,430)
Net (loss) from discontinued operations			(1,388,671)		(193,481)	(1,582,152)
Investment from noncontrolling interest					59,310	59,310
Foreign currency translation adjustment				216,745	50,328	267,073
Balance at Jul. 31, 2022	$ 100,108	2,173,521	(7,400,620)	(16,742)	(1,288,916)	(6,432,649)
Balance, shares at Jul. 31, 2022	100,108,000
Net (loss) from continuing operations			396,903			396,903
Net (loss) from discontinued operations
Foreign currency translation adjustment				257,124	(18,670)	238,454
Disposal of subsidiaries					1,307,586	1,307,586
Balance at Jul. 31, 2023	$ 100,108	$ 2,173,521	$ (7,003,717)	$ 240,382		$ (4,489,706)
Balance, shares at Jul. 31, 2023	100,108,000

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 income (loss)	$ 396,903	$ (190,430)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation	6,976
Disposal of subsidiaries	(539,230)
Changes in operating assets and liabilities:
Prepaid and Other current receivables	827
Related party receivables and payables	17,789	(2,500)
Other current payable	(6,628)	9,564
Net cash (used in) provided by operating activities from continuing operations	(123,363)	(183,366)
Net cash used in operating activities from discontinued operations		(677,466)
Net cash used in operating activities	(123,363)	(860,832)
Cash flows from investing activities:
Disposal of subsidiaries	(4,938)
Net cash used in investing activities from continuing operations	(4,938)
Net cash used in investing activities from discontinued operations		(145,048)
Net cash used in investing activities	(4,938)	(145,048)
Cash flows from financing activities:
Proceeds of related party notes payable	94,000	145,000
Advances from related parties	21,568	788,673
Net cash provided by financing activities from continuing operations	115,568	933,673
Net cash provided by financing activities from discontinued operations		38,594
Net cash provided by financing activities	115,568	972,267
Effect of exchange rate changes on cash from continuing operations	(1,639)	830
Effect of exchange rate changes on cash from discontinued operations		(1,230)
Net change in Cash and cash equivalents from continuing operations	(14,372)	751,137
Net change in Cash and cash equivalents from discontinued operations		(785,150)
Cash and cash equivalents at beginning of period	20,165	54,178
Cash and cash equivalents at end of period	5,793	20,165
Supplemental Cash Flow Information
Interest paid
Income taxes paid	$ 800	$ 800

Consolidated Statements of Cash Flows (Parenthetical) - USD ($)	Jul. 31, 2023	Aug. 01, 2022	Jul. 31, 2022
Statement of Cash Flows [Abstract]
Cash and cash equivalents	$ 5,793		$ 15,227
Current assets held sale		$ 4,938	$ 4,938

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Jul. 31, 2023

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

Comprehensive Income (loss): For the year ended July 31, 2023 and 2022, the Company included its foreign currency translation gain or loss as part of its comprehensive income (loss).

Level 1 - Quoted prices in active markets for identical assets or liabilities or funds.

Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

		Years
Leasehold improvements		Lesser of lease term or estimated useful life
ROU assets-Finance lease		Lease term
Furniture and fixtures		3-5
Office equipment and vehicles		3-5
Computer software		3-5

Expenditures for repairs and maintenance are charged to expense as incurred.

Advertising costs: Advertising costs are expensed as incurred. During the year ended July 31, 2023 and 2022, amount of Nil and $10,540 advertising expenses were incurred, respectively.

	a)	Early childhood education services: HF Int’l Education generates revenue from childhood education classes provided to its customers. The educational services consist of parent-child and bilingual childcare classes. Each contract of educational classes is accounted for as a single performance obligation which is satisfied proportionately over the service period. Tuition fee is generally collected in advance and is initially recorded as deferred revenue and transferred to contract liabilities after trial period. Refunds are provided to parents if they decide within the trial period that they no longer want to take the class. After the trial period, if a parent withdraws from a class, usually only that unearned portion of the fee is available to be returned. Nil of revenue has been generated during the year ended July 31, 2023. For the year ended July 31, 2022, $509,920 of revenue was derived from early childhood education classes provided.

	b)	Hospitality services: HZLJ generates revenue primarily from the room rentals, sale of food and beverage and other miscellaneous hospitality services. The Company recognizes room rental and services daily as services are provided. Under ASC 606, the pattern and timing of recognition of income from hotel facility is consistent with the prior accounting model.

Recent Accounting Pronouncements.

Recently issued accounting pronouncements not yet adopted

GOING CONCERN

12 Months Ended

Jul. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

GOING CONCERN

NOTE 2. GOING CONCERN

STOCKHOLDERS’ EQUITY

12 Months Ended

Jul. 31, 2023

Equity [Abstract]

STOCKHOLDERS’ EQUITY

NOTE 3. STOCKHOLDERS’ EQUITY

Preferred Stock

Common Stock

ACQUISITIONS AND DISPOSALS

12 Months Ended

Jul. 31, 2023

Business Combination and Asset Acquisition [Abstract]

ACQUISITIONS AND DISPOSALS

NOTE 4. ACQUISITIONS AND DISPOSALS

Net assets (liabilities) disposed of:

Cash and cash equivalents	$	4,938
Prepaid and Other current receivables		45,532
Related party receivable		428,519
Inventory		305,124
Property and equipment - Net		582,707
ROU assets-Operating lease		2,836,698
Other assets		296,218
Related party loan and payables		(1,321,549	)
Contract liabilities		(547,906	)
Lease liabilities, current and noncurrent		(3,715,688	)
Other current payable		(401,782	)
Other liabilities		(357,796	)
Noncontrolling interest		1,307,586
Net assets (liabilities) of the subsidiaries, excluding noncontrolling interest		(537,399	)
Consideration		1,831
Gain on disposal of the subsidiaries	$	(539,230	)

The total assets and liabilities of Education and hospitality segments that were classified as held for sale on the Company’s consolidated balance sheet as of July 31, 2022 as follows:

	July 31, 2022
Assets
Current Assets
Cash and cash equivalents	$	4,938
Prepaid and Other current receivables		45,532
Related party receivable		428,519
Inventory		305,124
Property and equipment, net		582,707
ROU assets-operating lease		2,836,698
Other assets		296,218
Total Assets held for sale	$	4,499,736
Liabilities
Current Liabilities
Related party loan and payables	$	1,321,549
Contract liabilities		547,906
Lease liabilities, current and noncurrent		3,715,688
Other current payable		401,782
Other liabilities		357,796
Total Liabilities held for sale	$	6,344,721

PRO FORMA CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS

SCHEDULE OF PRO FORMA INFORMATION

	Historical			Operations			Operations			Historical			Operations			disposal			Operations
	Year ended July 31, 2022												Year ended July 31, 2021
																Recognition
				Less:			Pro Forma						Less:			of loss from			Pro Forma
				Discontinued			Continuing						Discontinued			subsidiaries			Continuing
	Historical			Operations			Operations			Historical			Operations			disposal			Operations
Tuition revenue	$	509,920			509,920		$	-		$	435,149			435,149			-		$	-
Service revenue		51,342			51,342			-			118,310			118,310			-			-
Total revenue		561,262			561,262			-			553,459			553,459			-			-
Operating cost and expenses
Cost of tuition revenue		653,784			653,784			-			684,409			684,409			-			-
Cost of service revenue		23,309			23,309			-			38,429			38,429			-			-
Cost of revenue		677,093			677,093			-			722,838			722,838			-			-
Depreciation and amortization		122,065			122,065			-			85,103			85,103			-			-
Selling, general and administrative		1,635,770			1,457,857			177,913			2,691,369			2,435,714			-			255,655
Goodwill impairment		-						-			70,514			70,514			-			-
Total operating cost and expenses		2,434,928			2,257,015			177,913			3,569,824			3,314,169			-			255,655
Operating Loss		(1,873,666	)		(1,695,753	)		(177,913	)		(3,016,365	)		(2,760,710	)		-			(255,655	)
Other Income (Expense)								-												-
Interest (expense), net		(66,587	)		(54,730	)		(11,857	)		(30,886	)		(45,692	)		-			14,806
Gain (loss) on disposal of subsidiary		-									104,317						(53,056	)		51,261
Other income, net		168,471			168,331			140			101,395			45,791						55,604
Other income, net		101,884			113,601			(11,717	)		174,826			99			(53,056	)		121,671
Loss before income taxes		(1,771,782	)		(1,582,152	)		(189,630	)		(2,841,539	)		(2,760,611	)		(53,056	)		(133,984	)
Income Tax Expense		800						800			800			-						800
Net Loss		(1,772,582	)		(1,582,152	)		(190,430	)		(2,842,339	)		(2,760,611	)		(53,056	)		(134,784	)
Less: net loss attributable to
noncontrolling Interest		(193,481	)		(193,481	)		-			(589,005	)		(589,005	)					-
Net Loss Attributable to Hartford Great
Health Corp	$	(1,579,101	)		(1,388,671	)	$	(190,430	)	$	(2,253,334	)		(2,171,606	)		(53,056	)	$	(134,784	)

Net loss per common share:
Basic and Diluted	$	(0.02	)				$	(0.00	)	$	(0.02	)							$	0.00
Weighted average shares outstanding:

Basic and diluted		100,108,000						100,108,000			99,790,192									99,790,192

PRO FORMA CONDENSED CONSOLIDATED BALANCE SHEET

As of July 31, 2022

				Less: Discontinued			Pro Forma Continuing
	Historical			Operations			Operations
ASSETS
Current Assets
Cash and cash equivalents	$	15,227		$	-		$	15,227
Prepaid and Other current receivables		1,154			-			1,154
Related party receivable		14,233			-			14,233
Current assets held for sale		4,499,736			4,499,736			-
Total Current Assets		4,530,350			4,499,736			30,614
Non-current Assets
Property and equipment, net		8,006			-			8,006
Total Non-current Assets		8,006			-			8,006
TOTAL ASSETS	$	4,538,356		$	4,499,736		$	38,620

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities
Related party loan and payables	$	4,481,524			-			4,481,524
Other current payable		144,760			-			144,760
Current liabilities held for sale		6,344,721			6,344,721			-
Total Current Liabilities		10,971,005			6,344,721			4,626,284
TOTAL LIABILITIES		10,971,005			6,344,721			4,626,284
Commitments and contingencies		-
Stockholders’ Equity (Deficit)
Preferred stock - $0.001 par value, 5,000,000 shares authorized, no shares issued and outstanding		-						-
Common stock - $0.001 par value, 300,000,000 shares authorized, 100,108,000 shares outstanding at July 31, 2022.		100,108						100,108
Additional paid-in capital		2,173,521						2,173,521
Accumulated deficit		(7,400,620	)		(539,230	)		(6,861,390	)
Accumulated other comprehensive loss		(16,742	)		(16,839	)		97
Noncontrolling interest		(1,288,916	)		(1,288,916	)		-
Total Stockholders’ Deficit		(6,432,649	)		(1,844,985	)		(4,587,664	)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	4,538,356		$	4,499,736		$	38,620

RELATED PARTY TRANSACTIONS

12 Months Ended

Jul. 31, 2023

RELATED PARTY TRANSACTIONS

NOTE 5. RELATED PARTY TRANSACTIONS

Related Party Receivables

As of July 31, 2023, HFUS had $964 related party receivable due from SH Oversea in relation to the disposal consideration.

Related Party Payables and loans

As of July 31, 2022, $1,321,549 related party payables were allocated to current liabilities held for sales. See Note 4 Acquisitions and Disposals.

Other Related Party Transactions

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Jul. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 6. COMMITMENTS AND CONTINGENCIES

There has been no material contractual obligations and commitments as of July 31, 2023.

INCOME TAXES

12 Months Ended

Jul. 31, 2023

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 7. INCOME TAXES

We recorded income tax expense of $800 for both of the years ended July 31, 2023 and 2022, due to the loss position for the years since inception.

Hartford Great Health Corp.’s deferred tax assets, valuation allowance, and change in valuation allowance are as follows:

SCHEDULE OF INCOME TAX VALUATION

					Estimated tax
	Net NOL				benefit from NOL and					Change in			Net
	carry-		NOL		other tax		Valuation			valuation			deferred
Period Ending	forward		expires		benefits (		allowance			allowance			tax asset
31-Jul-22	$	7,400,620		2042	$	2,220,186	$	(2,220,186	)	$	(229,793	)	$	-
31-Jul-23	$	7,003,717		2043	$	2,101,115	$	(2,101,115	)	$	119,071		$	-

Income taxes at the statutory rate are reconciled to reported income tax expense (benefit) as follows:

	2023			2022
Federal income tax rate		21.0	%		21.0	%
State income tax rate		8.8	%		8.8	%
Foreign tax difference		(4.8	)%		(4.8	)%
Non-taxable item adjustment		-%			-%
GILTI		-%			-%
Valuation allowance		(25.0	)%		(25.0	)%
Others		-	%		-	%
Effective tax rate		0.0	%		0.0	%

The Company has been in loss position for years since inception and zero balances of deferred tax assets and liabilities as of the reporting periods ended.

There was no GILTI tax for the Company for the years ended July 31, 2023 and 2022 due to the operation losses incurred.

SEGMENT INFORMATION

12 Months Ended

Jul. 31, 2023

Segment Reporting [Abstract]

SEGMENT INFORMATION

NOTE 8. SEGMENT INFORMATION

Segment information on assets as of July 31, 2022 and revenue generated during the year ended July 31, 2022, as follows:

SCHEDULE OF SEGMENT INFORMATION


							Corporate and
	Hospitality			Education			Unallocated
	(Discontinued			(Discontinued			(Continued
	Operation)			Operation)			operation)			Total
Revenue	$	51,342		$	509,920		$	-		$	561,262
Operating loss		(129,352	)		(1,566,401	)		(177,913	)		(1,873,666	)
Loss before tax		(182,980	)		(1,399,172	)		(189,630	)		(1,771,782	)
Net Loss Attributable to Hartford Great Health Corp		(129,422	)		(1,259,249	)		(190,430	)		(1,579,101	)
Total assets (excluding Intercompany balances)		303,703			4,196,033			38,620			4,538,356
Assets allocated to held for sale		(303,703	)		(4,196,033	)		-			(4,499,736	)

SUBSEQUENT EVENTS

12 Months Ended

Jul. 31, 2023

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 9. SUBSEQUENT EVENTS

In accordance with ASC 855, “Subsequent Events”, the Company has evaluated subsequent events through the date of issuance of these financial statements and no subsequent events were noted.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Jul. 31, 2023

Accounting Policies [Abstract]

Organization

Organization

Basis of Presentation

Use of Estimates

Foreign Currency

Comprehensive Income (loss)

Comprehensive Income (loss): For the year ended July 31, 2023 and 2022, the Company included its foreign currency translation gain or loss as part of its comprehensive income (loss).

Fair value measurement

Level 1 - Quoted prices in active markets for identical assets or liabilities or funds.

Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

Cash and Cash Equivalents

Property and equipment, net

		Years
Leasehold improvements		Lesser of lease term or estimated useful life
ROU assets-Finance lease		Lease term
Furniture and fixtures		3-5
Office equipment and vehicles		3-5
Computer software		3-5

Expenditures for repairs and maintenance are charged to expense as incurred.

Business Combinations

Noncontrolling interest

Advertising costs

Advertising costs: Advertising costs are expensed as incurred. During the year ended July 31, 2023 and 2022, amount of Nil and $10,540 advertising expenses were incurred, respectively.

Income Taxes

Revenue Recognition

	a)	Early childhood education services: HF Int’l Education generates revenue from childhood education classes provided to its customers. The educational services consist of parent-child and bilingual childcare classes. Each contract of educational classes is accounted for as a single performance obligation which is satisfied proportionately over the service period. Tuition fee is generally collected in advance and is initially recorded as deferred revenue and transferred to contract liabilities after trial period. Refunds are provided to parents if they decide within the trial period that they no longer want to take the class. After the trial period, if a parent withdraws from a class, usually only that unearned portion of the fee is available to be returned. Nil of revenue has been generated during the year ended July 31, 2023. For the year ended July 31, 2022, $509,920 of revenue was derived from early childhood education classes provided.

	b)	Hospitality services: HZLJ generates revenue primarily from the room rentals, sale of food and beverage and other miscellaneous hospitality services. The Company recognizes room rental and services daily as services are provided. Under ASC 606, the pattern and timing of recognition of income from hotel facility is consistent with the prior accounting model.

Income (Loss) Per Share

Recent Accounting Pronouncements

Recent Accounting Pronouncements.

Recently issued accounting pronouncements not yet adopted

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Jul. 31, 2023

Accounting Policies [Abstract]

SCHEDULE OF PROPERTY AND EQUIPMENT USEFUL LIFE

		Years
Leasehold improvements		Lesser of lease term or estimated useful life
ROU assets-Finance lease		Lease term
Furniture and fixtures		3-5
Office equipment and vehicles		3-5
Computer software		3-5

ACQUISITIONS AND DISPOSALS (Tables)

12 Months Ended

Jul. 31, 2023

Business Combination and Asset Acquisition [Abstract]

SCHEDULE OF NET ASSETS (LIABILITIES) DISPOSED OF SUBSIDIARY

Net assets (liabilities) disposed of:

Cash and cash equivalents	$	4,938
Prepaid and Other current receivables		45,532
Related party receivable		428,519
Inventory		305,124
Property and equipment - Net		582,707
ROU assets-Operating lease		2,836,698
Other assets		296,218
Related party loan and payables		(1,321,549	)
Contract liabilities		(547,906	)
Lease liabilities, current and noncurrent		(3,715,688	)
Other current payable		(401,782	)
Other liabilities		(357,796	)
Noncontrolling interest		1,307,586
Net assets (liabilities) of the subsidiaries, excluding noncontrolling interest		(537,399	)
Consideration		1,831
Gain on disposal of the subsidiaries	$	(539,230	)

SCHEDULE OF DISCONTINUED OPERATIONS OF FINANCIAL STATEMENTS

The total assets and liabilities of Education and hospitality segments that were classified as held for sale on the Company’s consolidated balance sheet as of July 31, 2022 as follows:

	July 31, 2022
Assets
Current Assets
Cash and cash equivalents	$	4,938
Prepaid and Other current receivables		45,532
Related party receivable		428,519
Inventory		305,124
Property and equipment, net		582,707
ROU assets-operating lease		2,836,698
Other assets		296,218
Total Assets held for sale	$	4,499,736
Liabilities
Current Liabilities
Related party loan and payables	$	1,321,549
Contract liabilities		547,906
Lease liabilities, current and noncurrent		3,715,688
Other current payable		401,782
Other liabilities		357,796
Total Liabilities held for sale	$	6,344,721

SCHEDULE OF PRO FORMA INFORMATION

	Historical			Operations			Operations			Historical			Operations			disposal			Operations
	Year ended July 31, 2022												Year ended July 31, 2021
																Recognition
				Less:			Pro Forma						Less:			of loss from			Pro Forma
				Discontinued			Continuing						Discontinued			subsidiaries			Continuing
	Historical			Operations			Operations			Historical			Operations			disposal			Operations
Tuition revenue	$	509,920			509,920		$	-		$	435,149			435,149			-		$	-
Service revenue		51,342			51,342			-			118,310			118,310			-			-
Total revenue		561,262			561,262			-			553,459			553,459			-			-
Operating cost and expenses
Cost of tuition revenue		653,784			653,784			-			684,409			684,409			-			-
Cost of service revenue		23,309			23,309			-			38,429			38,429			-			-
Cost of revenue		677,093			677,093			-			722,838			722,838			-			-
Depreciation and amortization		122,065			122,065			-			85,103			85,103			-			-
Selling, general and administrative		1,635,770			1,457,857			177,913			2,691,369			2,435,714			-			255,655
Goodwill impairment		-						-			70,514			70,514			-			-
Total operating cost and expenses		2,434,928			2,257,015			177,913			3,569,824			3,314,169			-			255,655
Operating Loss		(1,873,666	)		(1,695,753	)		(177,913	)		(3,016,365	)		(2,760,710	)		-			(255,655	)
Other Income (Expense)								-												-
Interest (expense), net		(66,587	)		(54,730	)		(11,857	)		(30,886	)		(45,692	)		-			14,806
Gain (loss) on disposal of subsidiary		-									104,317						(53,056	)		51,261
Other income, net		168,471			168,331			140			101,395			45,791						55,604
Other income, net		101,884			113,601			(11,717	)		174,826			99			(53,056	)		121,671
Loss before income taxes		(1,771,782	)		(1,582,152	)		(189,630	)		(2,841,539	)		(2,760,611	)		(53,056	)		(133,984	)
Income Tax Expense		800						800			800			-						800
Net Loss		(1,772,582	)		(1,582,152	)		(190,430	)		(2,842,339	)		(2,760,611	)		(53,056	)		(134,784	)
Less: net loss attributable to
noncontrolling Interest		(193,481	)		(193,481	)		-			(589,005	)		(589,005	)					-
Net Loss Attributable to Hartford Great
Health Corp	$	(1,579,101	)		(1,388,671	)	$	(190,430	)	$	(2,253,334	)		(2,171,606	)		(53,056	)	$	(134,784	)

Net loss per common share:
Basic and Diluted	$	(0.02	)				$	(0.00	)	$	(0.02	)							$	0.00
Weighted average shares outstanding:

Basic and diluted		100,108,000						100,108,000			99,790,192									99,790,192

PRO FORMA CONDENSED CONSOLIDATED BALANCE SHEET

As of July 31, 2022

				Less: Discontinued			Pro Forma Continuing
	Historical			Operations			Operations
ASSETS
Current Assets
Cash and cash equivalents	$	15,227		$	-		$	15,227
Prepaid and Other current receivables		1,154			-			1,154
Related party receivable		14,233			-			14,233
Current assets held for sale		4,499,736			4,499,736			-
Total Current Assets		4,530,350			4,499,736			30,614
Non-current Assets
Property and equipment, net		8,006			-			8,006
Total Non-current Assets		8,006			-			8,006
TOTAL ASSETS	$	4,538,356		$	4,499,736		$	38,620

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities
Related party loan and payables	$	4,481,524			-			4,481,524
Other current payable		144,760			-			144,760
Current liabilities held for sale		6,344,721			6,344,721			-
Total Current Liabilities		10,971,005			6,344,721			4,626,284
TOTAL LIABILITIES		10,971,005			6,344,721			4,626,284
Commitments and contingencies		-
Stockholders’ Equity (Deficit)
Preferred stock - $0.001 par value, 5,000,000 shares authorized, no shares issued and outstanding		-						-
Common stock - $0.001 par value, 300,000,000 shares authorized, 100,108,000 shares outstanding at July 31, 2022.		100,108						100,108
Additional paid-in capital		2,173,521						2,173,521
Accumulated deficit		(7,400,620	)		(539,230	)		(6,861,390	)
Accumulated other comprehensive loss		(16,742	)		(16,839	)		97
Noncontrolling interest		(1,288,916	)		(1,288,916	)		-
Total Stockholders’ Deficit		(6,432,649	)		(1,844,985	)		(4,587,664	)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	4,538,356		$	4,499,736		$	38,620

INCOME TAXES (Tables)

12 Months Ended

Jul. 31, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF INCOME TAX VALUATION

Hartford Great Health Corp.’s deferred tax assets, valuation allowance, and change in valuation allowance are as follows:

SCHEDULE OF INCOME TAX VALUATION

					Estimated tax
	Net NOL				benefit from NOL and					Change in			Net
	carry-		NOL		other tax		Valuation			valuation			deferred
Period Ending	forward		expires		benefits (		allowance			allowance			tax asset
31-Jul-22	$	7,400,620		2042	$	2,220,186	$	(2,220,186	)	$	(229,793	)	$	-
31-Jul-23	$	7,003,717		2043	$	2,101,115	$	(2,101,115	)	$	119,071		$	-

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION

Income taxes at the statutory rate are reconciled to reported income tax expense (benefit) as follows:

	2023			2022
Federal income tax rate		21.0	%		21.0	%
State income tax rate		8.8	%		8.8	%
Foreign tax difference		(4.8	)%		(4.8	)%
Non-taxable item adjustment		-%			-%
GILTI		-%			-%
Valuation allowance		(25.0	)%		(25.0	)%
Others		-	%		-	%
Effective tax rate		0.0	%		0.0	%

SEGMENT INFORMATION (Tables)

12 Months Ended

Jul. 31, 2023

Segment Reporting [Abstract]

SCHEDULE OF SEGMENT INFORMATION

Segment information on assets as of July 31, 2022 and revenue generated during the year ended July 31, 2022, as follows:

SCHEDULE OF SEGMENT INFORMATION


							Corporate and
	Hospitality			Education			Unallocated
	(Discontinued			(Discontinued			(Continued
	Operation)			Operation)			operation)			Total
Revenue	$	51,342		$	509,920		$	-		$	561,262
Operating loss		(129,352	)		(1,566,401	)		(177,913	)		(1,873,666	)
Loss before tax		(182,980	)		(1,399,172	)		(189,630	)		(1,771,782	)
Net Loss Attributable to Hartford Great Health Corp		(129,422	)		(1,259,249	)		(190,430	)		(1,579,101	)
Total assets (excluding Intercompany balances)		303,703			4,196,033			38,620			4,538,356
Assets allocated to held for sale		(303,703	)		(4,196,033	)		-			(4,499,736	)

SCHEDULE OF PROPERTY AND EQUIPMENT USEFUL LIFE (Details)	Jul. 31, 2023
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Useful Life, Lease Term [Member]
ROU Assets-Finance Lease [Member]
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Useful Life, Lease Term [Member]
Furniture and Fixtures [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Furniture and Fixtures [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Office Equipment and Vehicles [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Office Equipment and Vehicles [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years
Computer Software [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	3 years
Computer Software [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, useful life	5 years

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	1 Months Ended	12 Months Ended
	Dec. 22, 2017	Jul. 31, 2023 USD ($)	Jul. 31, 2022 USD ($)	Jul. 31, 2023 CNY (¥)	Aug. 01, 2022 USD ($)	Aug. 01, 2022 CNY (¥)	Aug. 31, 2021	Dec. 31, 2020	Mar. 23, 2020	Jul. 24, 2019
Product Information [Line Items]
FDIC insured amount			$ 250,000
Advertising cost			10,540
Income tax examination description	On December 22, 2017, the President of the United States signed into law the Tax Reform Act. The Tax Reform Act permanently reduces the U.S. corporate income tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2018. In addition, the 2017 Tax Act also creates a new requirement that certain income (i.e., Global Intangible Low-Taxed Income (“GILTI”)) earned by controlled foreign corporations (“CFCs”) must be included in the gross income of the CFCs’ U.S. shareholder income. The tax law in PRC applies an income tax rate of 25% to all enterprises.
Early Childhood Education Services [Member]
Product Information [Line Items]
Revenue			$ 509,920
People's Bank of China Financial Stability Bureau [Member]
Product Information [Line Items]
FDIC insured amount \| ¥				¥ 500,000
Two Individual Investors [Member]
Product Information [Line Items]
Equity ownership percentage							4.00%
Shanghai Hongkou HaiDeFuDe Childcare Co., Ltd. [Member]
Product Information [Line Items]
Equity ownership percentage									100.00%	100.00%
Shanghai HDFD Zhongli Education Technology Co Ltd [Member]
Product Information [Line Items]
Equity ownership percentage							96.00%
Hangzhou Longjing Qiao Fu Vacation Hotel Co., Ltd. [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired								60.00%
Shanghai Qiao Garden International Travel Agency [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired								90.00%
Hartford International Education Technology Co., Ltd [Member] \| Shanghai Oversea [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired					90.00%	90.00%
Related party					$ 900	¥ 5,850
Hangzhou Hartford Comprehensive Health Management Ltd [Member] \| Shanghai Oversea [Member]
Product Information [Line Items]
Business acquisition, percentage of voting interests acquired					100.00%	100.00%
Related party					$ 1,000	¥ 6,500

GOING CONCERN (Details Narrative) - USD ($)	Jul. 31, 2023	Jul. 31, 2022	Jul. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Stockholders deficit	$ 4,489,706	$ 6,432,649	$ 4,986,450

STOCKHOLDERS’ EQUITY (Details Narrative) - $ / shares	Nov. 24, 2020	Jul. 31, 2023	Jul. 31, 2022
Defined Benefit Plan Disclosure [Line Items]
Preferred stock, shares authorized		5,000,000	5,000,000
Preferred stock, par value		$ 0.001	$ 0.001
Preferred stock, shares issued		0	0
Preferred stock, shares outstanding		0	0
Common stock, shares authorized		300,000,000	300,000,000
Common stock, par value		$ 0.001	$ 0.001
Common stock, shares issued		100,108,000	100,108,000
Common stock, shares outstanding		100,108,000	100,108,000
Shareholder [Member]
Defined Benefit Plan Disclosure [Line Items]
Issuance of common stock, shares	1,000,000
Share price	$ 0.02

SCHEDULE OF NET ASSETS (LIABILITIES) DISPOSED OF SUBSIDIARY (Details) - USD ($)	Aug. 01, 2022	Jul. 31, 2022
Business Combination and Asset Acquisition [Abstract]
Cash and cash equivalents	$ 4,938	$ 4,938
Prepaid and Other current receivables	45,532
Related party receivable	428,519
Inventory	305,124
Property and equipment - Net	582,707
ROU assets-Operating lease	2,836,698
Other assets	296,218
Related party loan and payables	(1,321,549)
Contract liabilities	(547,906)
Lease liabilities, current and noncurrent	(3,715,688)
Other current payable	(401,782)
Other liabilities	(357,796)
Noncontrolling interest	1,307,586
Net assets (liabilities) of the subsidiaries, excluding noncontrolling interest	(537,399)
Consideration	1,831
Gain on disposal of the subsidiary	$ (539,230)

SCHEDULE OF DISCONTINUED OPERATIONS OF FINANCIAL STATEMENTS (Details) - USD ($)	Aug. 01, 2022	Jul. 31, 2022
Current Assets
Cash and cash equivalents	$ 4,938	$ 4,938
Prepaid and Other current receivables	45,532
Related party receivable	428,519
Inventory	305,124
Property and equipment, net	582,707
ROU assets-operating lease	2,836,698
Other assets	296,218
Current Liabilities
Related party loan and payables	(1,321,549)
Contract liabilities	(547,906)
Lease liabilities, current and noncurrent	(3,715,688)
Other liabilities	$ 401,782
Total Liabilities held for sale		6,344,721
Education and Hospitality Segments [Member] \| Discontinued Operations, Held-for-Sale or Disposed of by Sale [Member]
Current Assets
Cash and cash equivalents		4,938
Prepaid and Other current receivables		45,532
Related party receivable		428,519
Inventory		305,124
Property and equipment, net		582,707
ROU assets-operating lease		2,836,698
Other assets		296,218
Total Assets held for sale		4,499,736
Current Liabilities
Related party loan and payables		1,321,549
Contract liabilities		547,906
Lease liabilities, current and noncurrent		3,715,688
Other current payable		401,782
Other liabilities		357,796
Total Liabilities held for sale		$ 6,344,721

SCHEDULE OF PRO FORMA INFORMATION (Details) - USD ($)	12 Months Ended
SCHEDULE OF PRO FORMA INFORMATION (Details) - USD ($)	Jul. 31, 2023	Jul. 31, 2022	Jul. 31, 2021
Other Income (Expense)
Health Corp	$ 396,903	$ (190,430)
Net loss per common share:
Net loss per common share, basic	$ 0.00	$ (0.02)
Net loss per common share, diluted	$ 0.00	$ (0.02)
Weighted average shares outstanding:
Weighted average shares outstanding - Basic	100,108,000	100,108,000
Weighted average shares outstanding - diluted	100,108,000	100,108,000
Current Assets
Cash and cash equivalents	$ 5,793	$ 15,227
Prepaid and Other current receivables	280	1,154
Current assets held for sale		4,499,736
Total Current Assets	7,037	4,530,350
Non-current Assets
Property and equipment, net	730	8,006
Total Non-current Assets	730	8,006
TOTAL ASSETS	7,767	4,538,356
Current Liabilities
Other current payable	130,279	144,760
Current liabilities held for sale		6,344,721
Total Current Liabilities	4,497,473	10,971,005
TOTAL LIABILITIES	4,497,473	10,971,005
Commitments and contingencies
Stockholders’ Equity (Deficit)
Preferred stock - $0.001 par value, 5,000,000 shares authorized, no shares issued and outstanding
Common stock - $0.001 par value, 300,000,000 shares authorized, 100,108,000 shares outstanding at July 31, 2022.	100,108	100,108
Additional paid-in capital	2,173,521	2,173,521
Accumulated deficit	(7,003,717)	(7,400,620)
Accumulated other comprehensive loss	240,382	(16,742)
Noncontrolling interest		(1,288,916)
Total Stockholders’ Deficit	(4,489,706)	(6,432,649)	$ (4,986,450)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	7,767	4,538,356
Related Party [Member]
Current Assets
Related party receivable	964	14,233
Current Liabilities
Related party loan and payables	$ 4,367,194	4,481,524
Historical [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue		561,262	553,459
Operating cost and expenses
Cost of revenue		677,093	722,838
Depreciation and amortization		122,065	85,103
Selling, general and administrative		1,635,770	2,691,369
Goodwill impairment			70,514
Total operating cost and expenses		2,434,928	3,569,824
Operating Loss		(1,873,666)	(3,016,365)
Other Income (Expense)
Interest (expense), net		(66,587)	(30,886)
Gain (loss) on disposal of subsidiary			104,317
Other income, net		168,471	101,395
Other income, net		101,884	174,826
Loss before income taxes		(1,771,782)	(2,841,539)
Income Tax Expense		800	800
Net Loss		(1,772,582)	(2,842,339)
noncontrolling Interest		(193,481)	(589,005)
Health Corp		$ (1,579,101)	$ (2,253,334)
Net loss per common share:
Net loss per common share, basic		$ (0.02)	$ (0.02)
Net loss per common share, diluted		$ (0.02)	$ (0.02)
Weighted average shares outstanding:
Weighted average shares outstanding - Basic		100,108,000	99,790,192
Weighted average shares outstanding - diluted		100,108,000	99,790,192
Current Assets
Cash and cash equivalents		$ 15,227
Prepaid and Other current receivables		1,154
Current assets held for sale		4,499,736
Total Current Assets		4,530,350
Non-current Assets
Property and equipment, net		8,006
Total Non-current Assets		8,006
TOTAL ASSETS		4,538,356
Current Liabilities
Other current payable		144,760
Current liabilities held for sale		6,344,721
Total Current Liabilities		10,971,005
TOTAL LIABILITIES		10,971,005
Commitments and contingencies
Stockholders’ Equity (Deficit)
Preferred stock - $0.001 par value, 5,000,000 shares authorized, no shares issued and outstanding
Common stock - $0.001 par value, 300,000,000 shares authorized, 100,108,000 shares outstanding at July 31, 2022.		100,108
Additional paid-in capital		2,173,521
Accumulated deficit		(7,400,620)
Accumulated other comprehensive loss		(16,742)
Noncontrolling interest		(1,288,916)
Total Stockholders’ Deficit		(6,432,649)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT		4,538,356
Historical [Member] \| Related Party [Member]
Current Assets
Related party receivable		14,233
Current Liabilities
Related party loan and payables		4,481,524
Historical [Member] \| Tuition [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue		509,920	$ 435,149
Operating cost and expenses
Cost of revenue		653,784	684,409
Historical [Member] \| Service [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue		51,342	118,310
Operating cost and expenses
Cost of revenue		23,309	38,429
Discontinued Operations [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue		561,262	553,459
Operating cost and expenses
Cost of revenue		677,093	722,838
Depreciation and amortization		122,065	85,103
Selling, general and administrative		1,457,857	2,435,714
Goodwill impairment			70,514
Total operating cost and expenses		2,257,015	3,314,169
Operating Loss		(1,695,753)	(2,760,710)
Other Income (Expense)
Interest (expense), net		(54,730)	(45,692)
Other income, net		168,331	45,791
Other income, net		113,601	99
Loss before income taxes		(1,582,152)	(2,760,611)
Income Tax Expense
Net Loss		(1,582,152)	(2,760,611)
noncontrolling Interest		(193,481)	(589,005)
Health Corp		(1,388,671)	(2,171,606)
Current Assets
Cash and cash equivalents
Prepaid and Other current receivables
Current assets held for sale		4,499,736
Total Current Assets		4,499,736
Non-current Assets
Property and equipment, net
Total Non-current Assets
TOTAL ASSETS		4,499,736
Current Liabilities
Other current payable
Current liabilities held for sale		6,344,721
Total Current Liabilities		6,344,721
TOTAL LIABILITIES		6,344,721
Stockholders’ Equity (Deficit)
Accumulated deficit		(539,230)
Accumulated other comprehensive loss		(16,839)
Noncontrolling interest		(1,288,916)
Total Stockholders’ Deficit		(1,844,985)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT		4,499,736
Discontinued Operations [Member] \| Related Party [Member]
Current Assets
Related party receivable
Current Liabilities
Related party loan and payables
Discontinued Operations [Member] \| Tuition [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue		509,920	435,149
Operating cost and expenses
Cost of revenue		653,784	684,409
Discontinued Operations [Member] \| Service [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue		51,342	118,310
Operating cost and expenses
Cost of revenue		23,309	38,429
Pro Forma Continuing Operations [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue
Operating cost and expenses
Cost of revenue
Depreciation and amortization
Selling, general and administrative		177,913	255,655
Goodwill impairment
Total operating cost and expenses		177,913	255,655
Operating Loss		(177,913)	(255,655)
Other Income (Expense)
Interest (expense), net		(11,857)	14,806
Gain (loss) on disposal of subsidiary			51,261
Other income, net		140	55,604
Other income, net		(11,717)	121,671
Loss before income taxes		(189,630)	(133,984)
Income Tax Expense		800	800
Net Loss		(190,430)	(134,784)
noncontrolling Interest
Health Corp		$ (190,430)	$ (134,784)
Net loss per common share:
Net loss per common share, basic		$ (0.00)	$ 0.00
Net loss per common share, diluted		$ (0.00)	$ 0.00
Weighted average shares outstanding:
Weighted average shares outstanding - Basic		100,108,000	99,790,192
Weighted average shares outstanding - diluted		100,108,000	99,790,192
Current Assets
Cash and cash equivalents		$ 15,227
Prepaid and Other current receivables		1,154
Current assets held for sale
Total Current Assets		30,614
Non-current Assets
Property and equipment, net		8,006
Total Non-current Assets		8,006
TOTAL ASSETS		38,620
Current Liabilities
Other current payable		144,760
Current liabilities held for sale
Total Current Liabilities		4,626,284
TOTAL LIABILITIES		4,626,284
Stockholders’ Equity (Deficit)
Preferred stock - $0.001 par value, 5,000,000 shares authorized, no shares issued and outstanding
Common stock - $0.001 par value, 300,000,000 shares authorized, 100,108,000 shares outstanding at July 31, 2022.		100,108
Additional paid-in capital		2,173,521
Accumulated deficit		(6,861,390)
Accumulated other comprehensive loss		97
Noncontrolling interest
Total Stockholders’ Deficit		(4,587,664)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT		38,620
Pro Forma Continuing Operations [Member] \| Related Party [Member]
Current Assets
Related party receivable		14,233
Current Liabilities
Related party loan and payables		4,481,524
Pro Forma Continuing Operations [Member] \| Tuition [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue
Operating cost and expenses
Cost of revenue
Pro Forma Continuing Operations [Member] \| Service [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue
Operating cost and expenses
Cost of revenue
Recognition of Loss From Subsidiaries Disposal [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue
Operating cost and expenses
Cost of revenue
Depreciation and amortization
Selling, general and administrative
Goodwill impairment
Total operating cost and expenses
Operating Loss
Other Income (Expense)
Interest (expense), net
Gain (loss) on disposal of subsidiary			(53,056)
Other income, net			(53,056)
Loss before income taxes			(53,056)
Net Loss			(53,056)
Health Corp			(53,056)
Recognition of Loss From Subsidiaries Disposal [Member] \| Tuition [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue
Operating cost and expenses
Cost of revenue
Recognition of Loss From Subsidiaries Disposal [Member] \| Service [Member]
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Total revenue
Operating cost and expenses
Cost of revenue

SCHEDULE OF PRO FORMA INFORMATION (Details) (Parenthetical) - $ / shares	Jul. 31, 2023	Jul. 31, 2022
Business Combination and Asset Acquisition [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares, outstanding	100,108,000	100,108,000

ACQUISITIONS AND DISPOSALS (Details Narrative)	Aug. 01, 2022 USD ($)	Aug. 01, 2022 CNY (¥)	Jan. 31, 2019
Shanghai Luo Sheng International Trade Ltd. [Member]
Business Acquisition [Line Items]
Business acquisition, percentage of voting interests acquired	100.00%	100.00%	100.00%
Hartford International Education Technology Co., Ltd [Member] \| Shanghai Oversea [Member]
Business Acquisition [Line Items]
Business acquisition, percentage of voting interests acquired	90.00%	90.00%
Related party	$ 900	¥ 5,850
Hangzhou Hartford Comprehensive Health Management Ltd [Member] \| Shanghai Oversea [Member]
Business Acquisition [Line Items]
Business acquisition, percentage of voting interests acquired	100.00%	100.00%
Related party	$ 1,000	¥ 6,500

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Related Party Transaction [Line Items]
Accounts payable, related parties	$ 72,133	$ 39,584
Unpaid principal	417,501	290,000
Related party loan and payables		1,321,549
Related Party [Member]
Related Party Transaction [Line Items]
Receivables	964	428,519
Reaming receivables		14,233
SHQiahong [Member]
Related Party Transaction [Line Items]
Accounts payable, related parties	586,236	620,876
Shanghai Oversea Chinese Culture Media Ltd [Member]
Related Party Transaction [Line Items]
Accounts payable, related parties	$ 3,291,324	3,531,064
Hartford Hotel Investment Inc [Member]
Related Party Transaction [Line Items]
Debt instrument, interest rate, stated percentage	5.00%
Interest expense, related party	$ 17,789	$ 11,857

SCHEDULE OF INCOME TAX VALUATION (Details) - USD ($)	12 Months Ended
SCHEDULE OF INCOME TAX VALUATION (Details) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Income Tax Disclosure [Abstract]
Net NOL carry-forward	$ 7,003,717	$ 7,400,620
NOL expires	2043	2042
Estimated tax benefit from NOL and other tax benefits (21%)	$ 2,101,115	$ 2,220,186
Valuation allowance	(2,101,115)	(2,220,186)
Change in valuation allowance	(119,071)	(229,793)
Net deferred tax asset
Change in valuation allowance	$ 119,071	$ 229,793

SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details)	12 Months Ended
	Jul. 31, 2023	Jul. 31, 2022
Income Tax Disclosure [Abstract]
Federal income tax rate	21.00%	21.00%
State income tax rate	8.80%	8.80%
Foreign tax difference	(480.00%)	(480.00%)
Non-taxable item adjustment
GILTI
Valuation allowance	(25.00%)	(25.00%)
Others	(0.00%)	(0.00%)
Effective tax rate	0.00%	0.00%

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
INCOME TAXES (Details Narrative) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Income Tax Disclosure [Abstract]
Income tax expense	$ 800	$ 800

SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($)	12 Months Ended
SCHEDULE OF SEGMENT INFORMATION (Details) - USD ($)	Jul. 31, 2023	Jul. 31, 2022
Segment Reporting Information [Line Items]
Revenue		$ 561,262
Operating loss	$ (123,650)	(177,913)
Operating loss		(1,873,666)
Loss before tax	397,703	(189,630)
Loss before tax		(1,771,782)
Net Loss Attributable to Hartford Great Health Corp		(1,388,671)
Net Loss Attributable to Hartford Great Health Corp	396,903	(190,430)
Net Loss Attributable to Hartford Great Health Corp		(1,579,101)
Total assets (excluding Intercompany balances)	$ 7,767	4,538,356
Assets allocated to held for sale		(4,499,736)
Hospitality [Member]
Segment Reporting Information [Line Items]
Revenue		51,342
Operating loss		(129,352)
Loss before tax		(182,980)
Net Loss Attributable to Hartford Great Health Corp		(129,422)
Total assets (excluding Intercompany balances)		303,703
Assets allocated to held for sale		(303,703)
Education [Member]
Segment Reporting Information [Line Items]
Revenue		509,920
Operating loss		(1,566,401)
Loss before tax		(1,399,172)
Net Loss Attributable to Hartford Great Health Corp		(1,259,249)
Total assets (excluding Intercompany balances)		4,196,033
Assets allocated to held for sale		(4,196,033)
Corporate And Unallocated [Member]
Segment Reporting Information [Line Items]
Revenue
Operating loss		(177,913)
Loss before tax		(189,630)
Net Loss Attributable to Hartford Great Health Corp		(190,430)
Total assets (excluding Intercompany balances)		38,620
Assets allocated to held for sale