CLANCY CORP.

CONSOLIDATED BALANCE SHEETS


	October 31, 2022			July 31, 2022
	(unaudited)			(audited)
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	18,887		$	19,511
Prepaid expense		-			212
Business advances		—			-
TOTAL CURRENT ASSETS		18,887			19,723

OTHER ASSETS
Deposit		13,376			14,236
Operating lease right of use – building		31,212			48,831
TOTAL ASSETS	$	63,475		$	82,790

LIABILITIES AND STOCKHOLDERS' DEFICIT
CURRENT LIABILITIES:
Accounts payable	$	25,776		$	18,377
Advances - Related Party		584,864			541,750
Operating lease liability – current		21,060			20,820
TOTAL CURRENT LIABILITIES		631,700			580,947

Operating lease liability – non-current		-			-
TOTAL LIABILITIES		631,700			580,947

STOCKHOLDERS' DEFICIT
Common Stock, $0.001 par value, authorized 345,000,000 shares 153,105,464 shares issued and outstanding as of October 31, 2022 and July 31, 2022		153,105			153,105
Additional Paid in Capital		213,251			213,251
Accumulated Other Comprehensive Loss		35,213			12,058
Accumulated Deficit		(969,794	)		(876,571	)
TOTAL STOCKHOLDERS' DEFICIT		(568,225	)		(498,157	)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$	63,475		$	82,790

See accompanying notes to the consolidated financial statements.

F-1

CLANCY CORP.

CONSOLIDATED STATEMENTS OF OPERATIONS

for the three months ended October 31, 2022 and 2021

(unaudited)


	2022			2021
REVENUE	$	-		$	-
REVENUE- related party		-			-
Cost of goods sold		-			-
Gross loss		-			-
EXPENSES
Lease expense
Research & development expense - software		26,425			70,481
General and administrative expenses		66,811			35,719
TOTAL OPERATING EXPENSES		93,236			106,200

Other income (expense)
Interest income		13			5
NET LOSS FROM CONTINUING OPERATIONS		(93,223	)		(106,195	)
Provision for Income Taxes		—			—
NET LOSS	$	(93,223	)	$	(69,524	)
Currency translation adjustment		23,155			(1,195	)
COMPREHENSIVE LOSS	$	(70,068	)	$	(107,390	)
NET LOSS PER COMMON SHARE - BASIC & DILUTED	$	(0.00	)	$	(0.00	)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC & DILUTED		153,105,464			153,105,464

See accompanying notes to the consolidated financial statements

F-2

CLANCY CORP.

STATEMENT OF CHANGES IN SHAREHOLDERS’ DEFICIT

for the three months ended October 31, 2022 and 2021


	Common Stock				Additional Paid		Accumulated Other Comprehensive		Accumulated
	Shares		Amount		In Capital		Loss		Deficit			TOTAL
Balance, July 31,2022 (audited)		153,105,464	$	153,105	$	213,251		12,058	$	(876,571	)	$	(498,157	)

Net Loss		—		—		—		—		(93,223	)		(93,223	)
Currency Translation Adjustment		—		—		—		23,155		—			23,155

Balance, October 31, 2022 (unaudited)		153,105,464	$	153,105	$	213,251	$	35,213	$	(969,794	)	$	(568,225	)

	Common Stock				Additional Paid		Accumulated Other Comprehensive			Accumulated
	Shares		Amount		In Capital		Loss			Deficit			TOTAL
Balance, July 31,2021 (audited)		153,105,464	$	153,105	$	213,251		(2,489	)	$	(495,920	)	$	(132,053	)

Net Loss		—		—		—		—			(106,195	)		(106,195	)
Currency Translation Adjustment		—		—		—		(1,195	)		—			(1,195	)

Balance, October 31, 2021 (unaudited)		153,105,464	$	153,105	$	213,251	$	(3,684	)	$	(602,115	)	$	(239,443	)

See accompanying notes to the consolidated financial statements

F-3

CLANCY CORP.

STATEMENT OF CASH FLOWS

for the three months ended October 31, 2022 and 2021

(unaudited)


	2022			2021
OPERATING ACTIVITIES
Net Loss	$	(93,223	)	$	(106,195	)
Adjustments to Reconcile Net Cash Used in Operating Activities:
Lease Expense		15,226			16,508
Research & Development Expense - Software		-			-
Changes in Assets and Liabilities:
Prepaid Expenses		212			297
Accounts Payable		8,508			2,680
Total Net Cash Used in Operating Activities		(69,277	)		(86,710	)
FINANCING ACTIVITIES
Business Advances Received		-			-
Repayment of Loan from a Related Party		69,690			41,017
Net Cash Provided by Financing Activities		69,690			41,017
Effects Of Exchange Rate Changes On Cash		(1,038	)		129
NET INCREASE IN CASH		(625	)		(45,564	)
CASH AT BEGINNING OF PERIOD		19,511			54,376
CASH AT END OF PERIOD		18,887			8,812
Supplemental Cash flow Information:
Interest Paid	$	—		$	—
Taxes Paid	$	—		$	—
Supplemental Disclosure of Non Cash Lease Activity:
Recognition of Right of use asset	$	—		$	-
Recognition of Lease liability	$	—		$	-

See accompanying notes to the consolidated financial statements.

F-4

CLANCY CORP.

NOTES TO THE FINANCIAL STATEMENTS

October 31, 2022

(unaudited)

NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS

Clancy Corp. (“Company”) was incorporated on March 22, 2016 under the laws of the State of Nevada.

On April 13, 2020, the Company registered Shanghai Clancy Enterprise Management Co., Ltd. (Shanghai Clancy) as a wholly foreign-owned entity and as a wholly owned subsidiary in Shanghai, China. Shanghai Clancy had no business activity from inception through October 31, 2022.

On April 24, 2020, Shanghai Clancy registered Beijing Clancy Information Technology Co., Ltd. (Beijing Clancy) in Beijing as its wholly-owned subsidiary and a second tier subsidiary of the Company.

From August 1, 2020 to April 30, 2021, the Company business centered on providing IT services to a small number of clients. Beginning in May 2021, the Company terminated its IT services and re-focused its business operations to marketing consulting services to small and median sized businesses. Management believes their prior business experience will enable them to assist small and medium sized companies improve their operating efficiencies. The Company will charge its clients based on their performance. Management believes the new business model will reduce internal overhead costs and potentially provide a larger market for its services.

NOTE 2 – GOING CONCERN

The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. For the three months ended October 31, 2022, the Company incurred loss, an accumulated deficit and experienced negative cash flow from operations. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Mr. Meng, the major stockholder, Chief Executive Officer and sole director of the Company, verbally has agreed to provide continued financial support to the Company.

The Company’s business objective for the next twelve month and beyond such time will be to expand business operations and increase revenue. The Company will focus on product management, digital marketing, refined user operations, performance optimization, after-sales service, etc. to provide customers with more convenient and high- quality service experience.

The Covid-19 pandemic presents novel challenges and a chaotic business environment globally. The duration and intensity of the impact of the Covid-19 to business entities differ geographically. Covid-19 has a limited impact on the Company’s activities since Shanghai Clancy has no activities and Beijing Clancy operations are limited to Beijing, PRC. The impact on the Company’s result of operation and the financial statements was immaterial as of October 31, 2022.

NOTE 3 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and include the accounts of Clancy Corp. and its wholly owned subsidiaries. All material intercompany balances and transactions have been eliminated in consolidation.

F-5

Fiscal year end

The Company’s year-end is July 31.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Income Taxes

Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

Revenue Recognition

The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts. The core principle of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity recognizes revenue in accordance with that core principle by applying the following steps: Step 1: Identify the contract(s) with a customer Step 2: Identify the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance obligations in the contract Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation.

Cash and Cash Equivalents

Cash and cash equivalents consist of all cash balances and highly liquid investments with original maturities of three months or less. Because of short maturity of these investments, the carrying amounts approximate their fair values.

Concentration of Credit Risk

The Company is exposed to credit risk in the normal course of business, primarily related to cash and cash equivalents. A portion of the Company’s cash and cash equivalents are deposited with Industrial and Commercial Bank of China Limited and Pingan Bank in the PRC, which is not insured or otherwise protected. The Company had deposits of $13,295 as of October 31, 2022. The Company has not experienced any losses in such accounts in the PRC.

Leases

The Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets and operating lease liabilities in the consolidated balance sheets. Finance leases are included in finance lease ROU assets and finance lease liabilities in the consolidated balance sheets.

ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease and finance lease ROU assets and liabilities recognized at October 31, 2022 based on the present value of lease payments over the lease term discounted using the rate implicit in the lease. In cases where the implicit rate is not readily determinable, the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. Lease expense for lease payments is recognized on a straight-line basis over the lease term.

F-6

The Company has elected not to recognize operating lease ROU assets and liabilities arising from short-term leases.

Reporting Currency and Translation

The financial statements of the Company’s foreign subsidiaries are measured using the local currency, Renminbi (“RMB”), as the functional currency; whereas the functional currency of Clancy Corp. and reporting currency of the Company is the United States dollar (“USD” or “$”).

The Company has operations in China where the local currency of RMB is used to prepare the consolidated financial statements which are translated into the Company’s reporting currency, U.S. dollars. The local currency of RMB is the functional currency for the operations outside the United States. Changes in the exchange rates between this currency and the Company’s reporting currency, are partially responsible for some of the periodic changes in the consolidated financial statements. Assets and liabilities of the Company’s foreign operations are translated into U.S. dollars at the spot rate in effect at the applicable reporting date. Revenues and expenses of the Company’s foreign operations are translated at the average exchange rate during the applicable period. The resulting unrealized cumulative translation adjustment is recorded as a component of accumulated other comprehensive income (loss) in stockholders’ deficit. Realized and unrealized transaction gains and losses generated by transactions denominated in a currency different from the functional currency of the applicable entity are recorded in general and administrative expense in the period in which they occur. For the three months period ended October 31, 2022 and 2021, there were no realized or unrealized transaction gains and losses generated by transactions denominated in a currency different from the functional currency of the applicable entities.

The exchange rates used to translate amounts in RMB to USD for the purposes of preparing the consolidated financial statements were as follows:

Schedule of exchange rates
	October 31, 2022		October 31, 2021
Period end USD: RMB exchange rate		7.18		6.39
Average USD: RMB exchange rate		7.06		6.45

Foreign Operations

All of the Company’s operations and assets are located in Beijing China. The Company may be adversely affected by possible political or economic events in this country. The effect of these factors cannot be accurately predicted.

Basic Income (Loss) Per Share

The Company computes income (loss) per share in accordance with FASB ASC 260 “Earnings per Share”. Basic income (loss) per share is computed by dividing net income (loss) available to common stockholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. In the three months ended October 31, 2022 and 2021, respectively, there were no potentially dilutive equity instruments issued or outstanding.

Comprehensive Income

The Company follows Financial Accounting Standards Board Accounting Standards Codification (“FASB ASC”) 220, “Comprehensive Income,” in reporting comprehensive income. Comprehensive income is a more inclusive financial reporting methodology that includes disclosure of certain financial information that historically has not been recognized in the calculation of net income. The Company has one item of other comprehensive loss, consisting of a currency translation adjustment of $23,155 for the three months ended October 31, 2022 compared to $(1,195) for the three months ended October 31, 2021.

F-7

Financial Instrument

The carrying value of the Company’s short-term financial instruments, such as accounts payable and advances, approximates their fair values because of their short maturities.

Stock-Based Compensation

Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Recently Adopted Accounting Pronouncements

As of October 31, 2022 and for the period then ended, there were no recently adopted accounting standards that had a material effect on the Company’s financial statements.

Recently Issued Accounting Pronouncements Not Yet Adopted

As of October 31, 2022, there was no recently issued accounting standards not yet adopted which would have a material effect on the Company’s consolidated financial statements.

NOTE 4 - OPERATING LEASE RIGHT-OF- USE ASSETS

As of October 31, 2022, the total operating lease Right of Use assets were $31,212. The total operating lease cost was $14,996 and $16,642 for the three-month period ended October 31, 2022 and 2021.

NOTE 5 - LEASE LIABILITIES- OPERATING LEASE

Future minimum lease payments under the operating lease as of October 31, 2022 are:


12 months ended October 31, 2022	$	21,060
12 months ended October 31, 2023		-
12 months ended October 31, 2024		-
Total Lease payments		21,060
Less Imputed Interest		-
Net Lease liability	$	21,060

NOTE 6 - RELATED PARTY TRANSACTIONS

The Company’s major shareholder has orally agreed to loan funds to the Company for its operations on an as needed basis. For the three months ended October 31, 2022, the major shareholder loaned the Company $69,690 and for the three months ended October 31, 2021, the Company paid back to the major shareholder $41,017.

As of October 31, 2022 and July 31, 2022, the balance owing to a related party was $584,864 and $541,750, respectively. The loan was interest free and unsecured and had no stated terms of repayment.

NOTE 7 - RESEARCH AND DEVELOPMENT EXPENSE

The Company incurred significant expenses in research and development (R&D). For the three months ended October 31, 2022 and 2021, the R&D expenses were $26,425 and $70,481, respectively.

F-8

NOTE 8 - INCOME TAXES

Income tax expense was $0 for the three months ended October 31, 2022 and 2021.

As of July 31, 2022, the Company had no unrecognized tax benefits and, accordingly, the Company did not recognize interest or penalties during the three months ended October 31, 2022 related to unrecognized tax benefits. There was no accrual for uncertain tax positions as of October 31, 2022.

There is no income tax benefit for the losses for the three months ended October 31, 2022 and 2021, as management has determined that the realization of the net tax deferred asset is not assured and has created a valuation allowance for the entire amount of such benefits.

NOTE 9 - SUBSEQUENT EVENTS

Management has evaluated subsequent events through the date of filing the financial statements with the Securities and Exchange Commission, the date the financial statements were available to be issued. Management is not aware of any reportable events that occurred subsequent to the balance sheet date up to the date of filing this report.

F-9

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

Forward-Looking Statements

Certain statements made in this quarterly report on Form 10-Q are “forward-looking statements” in regard to the plans and objectives of management for future operations. Such statements involve known and unknown risks, uncertainties and other factors that may cause actual results, performance or achievements of the registrant to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements. The forward-looking statements included herein are based on current expectations that involve numerous risks and uncertainties. The Company’s plans and objectives are based, in part, on assumptions involving the continued expansion of business. Assumptions relating to the foregoing involve judgments with respect to, among other things, future economic, competitive and market conditions and future business decisions, all of which are difficult or impossible to predict accurately and many of which are beyond the control of the Company. Although the Company believes its assumptions underlying the forward-looking statements are reasonable, any of the assumptions could prove inaccurate and, therefore, there can be no assurance the forward-looking statements included in this quarterly report will prove to be accurate. In light of the significant uncertainties inherent in the forward-looking statements included herein, the inclusion of such information should not be regarded as a representation by the registrant or any other person that the objectives and plans of the registrant will be achieved.

Substantial risks exist with respect to an investment in the Company. These risks include but are not limited to, those factors discussed in our Annual Report on Form 10-K for the fiscal year ended July 31, 2022, filed with the Securities and Exchange Commission (“Commission”) on October 31, 2022. More broadly, these factors include, but are not limited to:

	●	We have incurred significant losses and expect to incur future losses;
	●	Our current financial condition and immediate need for capital;
	●	Potential significant dilution resulting from the issuance of new securities for any funding, debt conversion or any business combination; and
	●	We are a “penny stock” company.

Description of Business

Clancy Corp. (“the Company”) was incorporated on March 22, 2016 under the laws of the State of Nevada, USA. The Company initially was formed for the purpose of producing and selling handcrafted soaps.

On April 24, 2020, Shanghai Clancy registered Beijing Clancy Information Technology Co., Ltd. (Beijing Clancy) in Beijing as its wholly-owned subsidiary and a second tier subsidiary of the Company.

From August 1, 2020 to April 30, 2021, the Company business centered on providing IT services to a small number of clients. In May 2021, the Company ceased its IT services and re-focused its operations to provide marketing services to small and median sized businesses. Clancy is now a product marketing consulting firm that provides product marketing consulting services to clients. The Company will develop marketing programs and strategies in line with customer needs. Our marketing programs will provide clients with detailed analysis on the market data in their industry, including historical data. We also will assist clients expand their marketing communication channels including but not limited to advertisements in the business journals, electronical communication tools such as WeChat marketing programs, etc. We charge an agreed upon fee based on technical difficulties and the marketing reach of the programs.

-3-

Results of Operations

While we commenced limited operations during the first fiscal quarter of this year, at the present time, the Company still is considered a shell company as defined in Rule 504 of the Act. One of our principal business objective for the next 12 months and beyond such time will be to achieve meaningful business operations. Alternatively, if we are unable to successfully develop our business, we may seek a combination with a business rather than immediate, short-term earnings. The Company will not restrict our potential candidate target companies to any specific business, industry or geographical location and, thus, may acquire any type of business.

Revenues

For the three months ended October 31, 2022 and 2021, the Company had revenues of $0, respectively.

Cost of Goods Sold

For both the three month ended October 31, 2022 and October 31, 2021, the Company had no cost of goods sold as we did not have any revenues for the respective periods.

Operating Expenses

For the three months ended October 31, 2022, the Company had total operating expenses of $93,223, consisting of $14,996 in lease expense, $51,815 in general and administrative expenses and $26,425 in research and development expense. These amounts compare with total operating expenses of $106,200, consisting of lease expense of $16,642 and general and administrative expense of $19,077 and 70,481 in research and development expenses recorded in the three months ended October 31, 2021. The decrease for the current period of $12,977 mainly was due to the decrease in professional fees.

Net Loss

For the three months ended October 31, 2021 and 2020, the Company had a net loss of $93,223 and $106,195, respectively, for the reasons discussed above.

Liquidity and Capital Resource

The Company had $18,887 and $19,511 in cash and cash equivalents as of October 31, 2022 and July 31, 2022, respectively.

As of October 31, 2022 and July 31, 2022, the Company had working capital deficit of $612,813 and $561,224, respectively. The increase in working capital deficit was due to net loss for the current period.

The Company can provide no assurances that it can continue to satisfy its cash requirements for at least the next twelve months.

The following is a summary of the Company's cash flows from operating and financing activities for the three months ended October 31, 2022 and 2021:

	Three Month Ended			Three Month Ended
	October 31, 2022			October 31, 2021
Total Net Cash Used by Operating Activities	$	(69,277	)	$	(88,710	)
Total Net Cash Provided by Financing Activities		69,690			41,017

Effects of Exchange rate Changes on Cash		54			129
Net Change in Cash	$	467		$	(45,564	)

-4-

Operating Activities

During the three months ended October 31, 2022, the Company had a net loss of $93,223 and after adjusting for lease expense, research and development expense, prepaid expense and increase in accounts payable, a net cash used in operating activities of $69,277 was recorded. By comparison, during the three month period ended October 31, 2021, the Company incurred net cash used in operating activities of $86,710.

Financing Activities

During the three months ended October 31, 2022, the Company received $69,690 in advances from the Company’s major shareholder, which resulted in $69,690 in total net cash provided by financing activities for the period. By comparison, during the three months ended October 31, 2021, the Company received $41,017 in advances from the Company’s major shareholder, which resulted in $41,017 in total net cash provided by financing activities for the period.

Our financial statements reflect the fact that we do not have enough revenue to cover expenses. We are at present under-capitalized. The Company is dependent upon the receipt of capital investment or other financing to fund its ongoing operations and to execute its business plan of seeking a combination with a private operating company. In addition, the Company is dependent upon certain related parties to provide continued funding and capital resources. If continued funding and capital resources are unavailable at reasonable terms, the Company may not be able to implement its plan of operations.

Off-Balance Sheet Arrangements

The Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company’s financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.

Contractual Obligations

None.

-5-

Item 3. Quantitative and Qualitative Disclosures about Market Risk.

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

In connection with the preparation of this quarterly report, an evaluation was carried out by the Company’s management, with the participation of the principal executive officer and the principal financial officer, of the effectiveness of the Company’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act (“Exchange Act”) as of October 31, 2022. Disclosure controls and procedures are designed to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the Commission’s rules and forms, and that such information is accumulated and communicated to management, including the principal executive officer and the principal financial officer, to allow timely decisions regarding required disclosures.

Based on that evaluation, the Company’s management concluded, as of the end of the period covered by this report, that the Company’s disclosure controls and procedures were not effective in recording, processing, summarizing, and reporting information required to be disclosed, within the time periods specified in the Commission’s rules and forms, and that such information was not accumulated and communicated to management, including the principal executive officer and the principal financial officer, to allow timely decisions regarding required disclosures.

Management’s Report on Internal Control over Financial Reporting

Change in Internal Control over Financial Reporting

During the quarter ended October 31, 2022, there has been no changes in internal control over financial reporting that has materially affected or is reasonably likely to materially affect our internal control over financial reporting.

-6-

PART II - OTHER INFORMATION

Item 1. Legal Proceedings.

There are presently no material pending legal proceedings to which the Company, any executive officer, any owner of record or beneficially of more than five percent of any class of voting securities is a party or as to which any of its property is subject, and no such proceedings are known to the Company to be threatened or contemplated against it.

Item 1A. Risk Factors.

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

Item 2. Unregistered Sale of Equity Securities and Use of Proceeds.

None.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Mine Safety Disclosures.

Not applicable to our Company.

Item 5. Other Information.

None

-7-

Item 6. Exhibits.

Exhibit		Description
31.1		Certification of the Company’s Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002*

32.1		Certification of the Company’s Principal Executive Officer and Principal Financial pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002+

101.INS		XBRL INSTANCE DOCUMENT*

101.SCH		XBRL TAXONOMY EXTENSION SCHEMA DOCUMENT*

101.CAL		XBRL TAXONOMY CALCULATION LINKBASE DOCUMENT*

101.DEF		XBRL TAXONOMY DEFINITION LINKBASE DOCUMENT*

101.LAB		XBRL TAXONOMY LABEL LINKBASE DOCUMENT*

101.PRE		XBRL TAXONOMY PRESENTATION LINKBASE DOCUMENT*

+ In accordance with SEC Release 33-8238, Exhibit 32.1 is being furnished and not filed.

*	Filed herewith.

-8-

SIGNATURES

Pursuant to the requirements 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.

Date: December 15, 2022	CLANCY CORP.

	/s/ Xiangying Meng
	Xiangying Meng

-9-

EX-31.1 2 ccyc-20221031_10qex31z1.htm EX-31.1

Exhibit 31.1

Certification of the Company’s Principal Executive Officer and Principal Financial Officer

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

and Securities and Exchange Commission Release 34-46427

I, Xiangying Meng, certify that:

1.	I have reviewed this report on Form 10-Q of Clancy Corp.;

2.	Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this quarterly report;

3.	Based on my knowledge, the financial statements, and other financial information included in this quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows of the small business issuer as of, and for, the periods present in this quarterly report;

4.	As the registrant’s sole certifying officer, I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

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;

Designed such internal control over financial 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;

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

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 quarterly report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.	As the registrant’s sole certifying officer, 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):

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

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: December 15, 2022

	/s/ Xiangying Meng
	Xiangying Meng Chief Executive Officer and Chief Financial Officer (Principal Executive Officer, Principal Financial Officer, and Principal Accounting Officer)

EX-32.1 3 ccyc-20221031_10qex32z1.htm EX-32.1

Exhibit 32.1

Certification of Principal Executive Officer and Principal Financial Officer

Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to

Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Quarterly Report of Clancy Corp. (the “Company”) on Form 10-Q for the period ended October 31, 2022 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Xiangying Meng, certify pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge and belief:

1. The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: December 15, 2022

/s/ Xiangying Meng

Xiangying Meng

Chief Executive Officer and Chief Financial Officer
(Principal Executive Officer, Principal Financial Officer, and Principal Accounting Officer)

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Related Party Operating lease liability – current TOTAL CURRENT LIABILITIES Operating lease liability – non-current TOTAL LIABILITIES STOCKHOLDERS' DEFICIT Common Stock, $0.001 par value, authorized 345,000,000 shares 153,105,464 shares issued and outstanding as of October 31, 2022 and July 31, 2022 Additional Paid in Capital Accumulated Other Comprehensive Loss Accumulated Deficit TOTAL STOCKHOLDERS' DEFICIT TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT Common Stock, Par Value Common Stock, Shares Authorized Common Stock, Shares Issued Common Stock, Shares Outstanding Income Statement [Abstract] REVENUE REVENUE- related party Cost of goods sold Gross loss EXPENSES Lease expense Research & development expense - software General and administrative expenses TOTAL OPERATING EXPENSES Other income (expense) Interest income NET LOSS FROM CONTINUING OPERATIONS Provision for Income Taxes NET LOSS Currency translation adjustment COMPREHENSIVE LOSS NET LOSS PER COMMON SHARE - BASIC & DILUTED WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC & DILUTED Statement [Table] Statement [Line Items] Beginning balance, value Beginning balance, shares Net Loss Currency Translation Adjustment Ending balance, value Ending balance, shares Statement of Cash Flows [Abstract] OPERATING ACTIVITIES Adjustments to Reconcile Net Cash Used in Operating Activities: Lease Expense Research & Development Expense - Software Changes in Assets and Liabilities: Prepaid Expenses Accounts Payable Total Net Cash Used in Operating Activities FINANCING ACTIVITIES Business Advances Received Repayment of Loan from a Related Party Net Cash Provided by Financing Activities Effects Of Exchange Rate Changes On Cash NET INCREASE IN CASH CASH AT BEGINNING OF PERIOD CASH AT END OF PERIOD Supplemental Cash flow Information: Interest Paid Taxes Paid Supplemental Disclosure of Non Cash Lease Activity: Recognition of Right of use asset Recognition of Lease liability Organization, Consolidation and Presentation of Financial Statements [Abstract] ORGANIZATION AND NATURE OF BUSINESS GOING CONCERN Accounting Policies [Abstract] BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Operating Lease Right-of- Use Assets OPERATING LEASE RIGHT-OF- USE ASSETS Lease Liabilities- Operating Lease LEASE LIABILITIES- OPERATING LEASE Related Party Transactions [Abstract] RELATED PARTY TRANSACTIONS Research And Development Expense RESEARCH AND DEVELOPMENT EXPENSE Income Tax Disclosure [Abstract] INCOME TAXES Subsequent Events [Abstract] SUBSEQUENT EVENTS Basis of Presentation Fiscal year end Use of Estimates Income Taxes Revenue Recognition Cash and Cash Equivalents Concentration of Credit Risk Leases Reporting Currency and Translation Foreign Operations Basic Income (Loss) Per Share Comprehensive Income Financial Instrument Stock-Based Compensation Recently Adopted Accounting Pronouncements Recently Issued Accounting Pronouncements Not Yet Adopted Schedule of exchange rates Schedule of future minimum lease payment Schedule of Intercompany Foreign Currency Balance [Table] Intercompany Foreign Currency Balance [Line Items] Average USD: RMB exchange rate Bank Deposits Operating lease right of use assets Operating lease cost 12 months ended October 31, 2022 12 months ended October 31, 2023 12 months ended October 31, 2024 Total Lease payments Less Imputed Interest EX-101.PRE 8 ccyc-20211031_pre.xml XBRL PRESENTATION FILE XML 9 R1.htm IDEA: XBRL DOCUMENT

Cover - shares	3 Months Ended
Cover - shares	Oct. 31, 2022	Dec. 06, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Registration Statement	false
Document Period End Date	Oct. 31, 2022
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--07-31
Entity File Number	333-213698
Entity Registrant Name	CLANCY CORP.
Entity Central Index Key	0001681769
Entity Tax Identification Number	30-0944559
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	2nd Floor, BYD
Entity Address, Address Line Two	No. 56, Dongsihuan South Road
Entity Address, Address Line Three	Chaoyang District
Entity Address, City or Town	Beijing
Entity Address, Country	CN
Entity Address, Postal Zip Code	100023
Country Region	86
City Area Code	189
Local Phone Number	1098-4577
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		153,105,464

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CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Oct. 31, 2022	Jul. 31, 2022
CURRENT ASSETS:
Cash and cash equivalents	$ 18,887	$ 19,511
Prepaid expense		212
Business advances
TOTAL CURRENT ASSETS	18,887	19,723
OTHER ASSETS
Deposit	13,376	14,236
Operating lease right of use – building	31,212	48,831
TOTAL ASSETS	63,475	82,790
CURRENT LIABILITIES:
Accounts payable	25,776	18,377
Advances - Related Party	584,864	541,750
Operating lease liability – current	21,060	20,820
TOTAL CURRENT LIABILITIES	631,700	580,947
Operating lease liability – non-current
TOTAL LIABILITIES	631,700	580,947
STOCKHOLDERS' DEFICIT
Common Stock, $0.001 par value, authorized 345,000,000 shares 153,105,464 shares issued and outstanding as of October 31, 2022 and July 31, 2022	153,105	153,105
Additional Paid in Capital	213,251	213,251
Accumulated Other Comprehensive Loss	35,213	12,058
Accumulated Deficit	(969,794)	(876,571)
TOTAL STOCKHOLDERS' DEFICIT	(568,225)	(498,157)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 63,475	$ 82,790

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CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Oct. 31, 2022	Jul. 31, 2022
Statement of Financial Position [Abstract]
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	345,000,000	345,000,000
Common Stock, Shares Issued	153,105,464	153,105,464
Common Stock, Shares Outstanding	153,105,464	153,105,464

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CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
	Oct. 31, 2022	Oct. 31, 2021
Income Statement [Abstract]
REVENUE
REVENUE- related party
Cost of goods sold
Gross loss
Lease expense
Research & development expense - software	26,425	70,481
General and administrative expenses	66,811	35,719
TOTAL OPERATING EXPENSES	93,236	106,200
Other income (expense)
Interest income	13	5
NET LOSS FROM CONTINUING OPERATIONS	(93,223)	(106,195)
Provision for Income Taxes	0	0
NET LOSS	(93,223)	(69,524)
Currency translation adjustment	23,155	(1,195)
COMPREHENSIVE LOSS	$ (70,068)	$ (107,390)
NET LOSS PER COMMON SHARE - BASIC & DILUTED	$ (0.00)	$ (0.00)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC & DILUTED	153,105,464	153,105,464

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STATEMENT OF CHANGES IN SHAREHOLDERS' DEFICIT (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Jul. 31, 2021	$ 153,105	$ 213,251	$ (2,489)	$ (495,920)	$ (132,053)
Beginning balance, shares at Jul. 31, 2021	153,105,464
Net Loss				(106,195)	(106,195)
Currency Translation Adjustment			(1,195)		(1,195)
Ending balance, value at Oct. 31, 2021	$ 153,105	213,251	(3,684)	(602,115)	(239,443)
Ending balance, shares at Oct. 31, 2021	153,105,464
Beginning balance, value at Jul. 31, 2022	$ 153,105	213,251	12,058	(876,571)	(498,157)
Beginning balance, shares at Jul. 31, 2022	153,105,464
Net Loss				(93,223)	(93,223)
Currency Translation Adjustment			23,155		23,155
Ending balance, value at Oct. 31, 2022	$ 153,105	$ 213,251	$ 35,213	$ (969,794)	$ (568,225)
Ending balance, shares at Oct. 31, 2022	153,105,464

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Organization, Consolidation and Presentation of Financial Statements [Abstract]

XML 14 R6.htm IDEA: XBRL DOCUMENT

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Oct. 31, 2022	Oct. 31, 2021
OPERATING ACTIVITIES
Net Loss	$ (93,223)	$ (106,195)
Adjustments to Reconcile Net Cash Used in Operating Activities:
Lease Expense	15,226	16,508
Research & Development Expense - Software
Changes in Assets and Liabilities:
Prepaid Expenses	212	297
Accounts Payable	8,508	2,680
Total Net Cash Used in Operating Activities	(69,277)	(86,710)
FINANCING ACTIVITIES
Business Advances Received
Repayment of Loan from a Related Party	69,690	41,017
Net Cash Provided by Financing Activities	69,690	41,017
Effects Of Exchange Rate Changes On Cash	(1,038)	129
NET INCREASE IN CASH	(625)	(45,564)
CASH AT BEGINNING OF PERIOD	19,511	54,376
CASH AT END OF PERIOD	18,887	8,812
Supplemental Cash flow Information:
Interest Paid
Taxes Paid
Supplemental Disclosure of Non Cash Lease Activity:
Recognition of Right of use asset
Recognition of Lease liability

XML 15 R7.htm IDEA: XBRL DOCUMENT

ORGANIZATION AND NATURE OF BUSINESS

3 Months Ended

Oct. 31, 2022

ORGANIZATION AND NATURE OF BUSINESS

NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS

Clancy Corp. (“Company”) was incorporated on March 22, 2016 under the laws of the State of Nevada.

On April 24, 2020, Shanghai Clancy registered Beijing Clancy Information Technology Co., Ltd. (Beijing Clancy) in Beijing as its wholly-owned subsidiary and a second tier subsidiary of the Company.

XML 16 R8.htm IDEA: XBRL DOCUMENT

GOING CONCERN

3 Months Ended

Oct. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

GOING CONCERN

NOTE 2 – GOING CONCERN

Mr. Meng, the major stockholder, Chief Executive Officer and sole director of the Company, verbally has agreed to provide continued financial support to the Company.

XML 17 R9.htm IDEA: XBRL DOCUMENT

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Oct. 31, 2022

Accounting Policies [Abstract]

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 3 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

Fiscal year end

The Company’s year-end is July 31.

Use of Estimates

Income Taxes

Revenue Recognition

Cash and Cash Equivalents

Concentration of Credit Risk

Leases

The Company has elected not to recognize operating lease ROU assets and liabilities arising from short-term leases.

Reporting Currency and Translation

The exchange rates used to translate amounts in RMB to USD for the purposes of preparing the consolidated financial statements were as follows:

Schedule of exchange rates
	October 31, 2022		October 31, 2021
Period end USD: RMB exchange rate		7.18		6.39
Average USD: RMB exchange rate		7.06		6.45

Foreign Operations

Basic Income (Loss) Per Share

Comprehensive Income

Financial Instrument

The carrying value of the Company’s short-term financial instruments, such as accounts payable and advances, approximates their fair values because of their short maturities.

Stock-Based Compensation

Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Recently Adopted Accounting Pronouncements

As of October 31, 2022 and for the period then ended, there were no recently adopted accounting standards that had a material effect on the Company’s financial statements.

Recently Issued Accounting Pronouncements Not Yet Adopted

As of October 31, 2022, there was no recently issued accounting standards not yet adopted which would have a material effect on the Company’s consolidated financial statements.

XML 18 R10.htm IDEA: XBRL DOCUMENT

OPERATING LEASE RIGHT-OF- USE ASSETS

3 Months Ended

Oct. 31, 2022

Operating Lease Right-of- Use Assets

OPERATING LEASE RIGHT-OF- USE ASSETS

NOTE 4 - OPERATING LEASE RIGHT-OF- USE ASSETS

As of October 31, 2022, the total operating lease Right of Use assets were $31,212. The total operating lease cost was $14,996 and $16,642 for the three-month period ended October 31, 2022 and 2021.

XML 19 R11.htm IDEA: XBRL DOCUMENT

LEASE LIABILITIES- OPERATING LEASE

3 Months Ended

Oct. 31, 2022

Lease Liabilities- Operating Lease

LEASE LIABILITIES- OPERATING LEASE

NOTE 5 - LEASE LIABILITIES- OPERATING LEASE

Future minimum lease payments under the operating lease as of October 31, 2022 are:


12 months ended October 31, 2022	$	21,060
12 months ended October 31, 2023		-
12 months ended October 31, 2024		-
Total Lease payments		21,060
Less Imputed Interest		-
Net Lease liability	$	21,060

XML 20 R12.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS

3 Months Ended

Oct. 31, 2022

RELATED PARTY TRANSACTIONS

NOTE 6 - RELATED PARTY TRANSACTIONS

As of October 31, 2022 and July 31, 2022, the balance owing to a related party was $584,864 and $541,750, respectively. The loan was interest free and unsecured and had no stated terms of repayment.

XML 21 R13.htm IDEA: XBRL DOCUMENT

RESEARCH AND DEVELOPMENT EXPENSE

3 Months Ended

Oct. 31, 2022

Research And Development Expense

RESEARCH AND DEVELOPMENT EXPENSE

NOTE 7 - RESEARCH AND DEVELOPMENT EXPENSE

The Company incurred significant expenses in research and development (R&D). For the three months ended October 31, 2022 and 2021, the R&D expenses were $26,425 and $70,481, respectively.

XML 22 R14.htm IDEA: XBRL DOCUMENT

INCOME TAXES

3 Months Ended

Oct. 31, 2022

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 8 - INCOME TAXES

Income tax expense was $0 for the three months ended October 31, 2022 and 2021.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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Cash and Cash Equivalents

XML 23 R15.htm IDEA: XBRL DOCUMENT

SUBSEQUENT EVENTS

3 Months Ended

Oct. 31, 2022

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 9 - SUBSEQUENT EVENTS

XML 24 R16.htm IDEA: XBRL DOCUMENT

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

3 Months Ended

Oct. 31, 2022

Accounting Policies [Abstract]

Basis of Presentation

Fiscal year end

The Company’s year-end is July 31.

Use of Estimates

Income Taxes

Revenue Recognition

Concentration of Credit Risk

Leases

The Company has elected not to recognize operating lease ROU assets and liabilities arising from short-term leases.

Reporting Currency and Translation

The exchange rates used to translate amounts in RMB to USD for the purposes of preparing the consolidated financial statements were as follows:

Schedule of exchange rates
	October 31, 2022		October 31, 2021
Period end USD: RMB exchange rate		7.18		6.39
Average USD: RMB exchange rate		7.06		6.45

Foreign Operations

Basic Income (Loss) Per Share

Comprehensive Income

Financial Instrument

The carrying value of the Company’s short-term financial instruments, such as accounts payable and advances, approximates their fair values because of their short maturities.

Stock-Based Compensation

Stock-based compensation is accounted for at fair value in accordance with ASC Topic 718. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Recently Adopted Accounting Pronouncements

As of October 31, 2022 and for the period then ended, there were no recently adopted accounting standards that had a material effect on the Company’s financial statements.

Recently Issued Accounting Pronouncements Not Yet Adopted

As of October 31, 2022, there was no recently issued accounting standards not yet adopted which would have a material effect on the Company’s consolidated financial statements.

XML 25 R17.htm IDEA: XBRL DOCUMENT

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Oct. 31, 2022

Accounting Policies [Abstract]

Schedule of exchange rates

Schedule of exchange rates
	October 31, 2022		October 31, 2021
Period end USD: RMB exchange rate		7.18		6.39
Average USD: RMB exchange rate		7.06		6.45

XML 26 R18.htm IDEA: XBRL DOCUMENT

LEASE LIABILITIES- OPERATING LEASE (Tables)

3 Months Ended

Oct. 31, 2022

Lease Liabilities- Operating Lease

Schedule of future minimum lease payment


12 months ended October 31, 2022	$	21,060
12 months ended October 31, 2023		-
12 months ended October 31, 2024		-
Total Lease payments		21,060
Less Imputed Interest		-
Net Lease liability	$	21,060

XML 27 R19.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	Oct. 31, 2022	Oct. 31, 2021
Period End R M B U S D Exchange Rate [Member]
Intercompany Foreign Currency Balance [Line Items]
Average USD: RMB exchange rate	7.18	6.39
Period Average R M B U S D Exchange Rate [Member]
Intercompany Foreign Currency Balance [Line Items]
Average USD: RMB exchange rate	7.06	6.45

XML 28 R20.htm IDEA: XBRL DOCUMENT

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2022	Oct. 31, 2021
Accounting Policies [Abstract]
Bank Deposits	$ 13,295
Currency translation adjustment	$ 23,155	$ (1,195)

XML 29 R21.htm IDEA: XBRL DOCUMENT

OPERATING LEASE RIGHT-OF- USE ASSETS (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2022	Oct. 31, 2021	Jul. 31, 2022
Operating Lease Right-of- Use Assets
Operating lease right of use assets	$ 31,212		$ 48,831
Operating lease cost	$ 14,996	$ 16,642

XML 30 R22.htm IDEA: XBRL DOCUMENT

LEASE LIABILITIES- OPERATING LEASE (Details)	Oct. 31, 2022 USD ($)
Lease Liabilities- Operating Lease
12 months ended October 31, 2022	$ 21,060
12 months ended October 31, 2023
12 months ended October 31, 2024
Total Lease payments	21,060
Less Imputed Interest
Net Lease liability	$ 21,060

XML 31 R23.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2022	Oct. 31, 2021	Jul. 31, 2022
Related Party Transactions [Abstract]
Proceeds from related party debt	$ 69,690	$ 41,017
Advance from related party	$ 584,864		$ 541,750

Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).

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RESEARCH AND DEVELOPMENT EXPENSE (Details Narrative) - USD ($)	3 Months Ended
	Oct. 31, 2022	Oct. 31, 2021
Research And Development Expense
Research and development expense	$ 26,425	$ 70,481

XML 33 R25.htm IDEA: XBRL DOCUMENT

INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended
INCOME TAXES (Details Narrative) - USD ($)	Oct. 31, 2022	Oct. 31, 2021	Jul. 31, 2022
Income Tax Disclosure [Abstract]
Income tax expense	$ 0	$ 0
Unrecognized tax benefits			$ 0
Unrecognized tax benefits interest or penalties	0
Uncertain tax positions	$ 0