SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Nov. 30, 2022

Accounting Policies [Abstract]

SCHEDULE OF REVENUE BY MAJOR PRODUCT LINE

	For the three months ended
	November 30, 2022		November 30, 2021
Provision of investment platform services	$	9,148	$	3,242
Provision of software development service and maintenance service		245,392		11,563
	$	254,540	$	14,805

SCHEDULE OF REVENUE BY RECOGNITION OVER TIME VS POINT IN TIME

	For the three months ended
	November 30, 2022		November 30, 2021
Revenue by recognition over time	$	254,540	$	14,805
Revenue by recognition at a point in time		-		-
	$	254,540	$	14,805

SCHEDULE OF CONTRACT LIABILITIES

The Company’s contract liabilities consist of receipts in advance for software development and FinMaster App. The Company subsequently withdrew from the investment platform service in February 2023 and the advance payment from FinMaster App would be refunded to customers upon requests received. Below is the summary presenting the movement of the Company’s contract liabilities for the three months ended November 30, 2022 and 2021:

Receipt in advance	2022			2021
Balance as of September 1	$	169,951		$	16,225
Advances received from customers		133,926			2,650
Revenue recognized		(234,605	)		(15,357	)
Exchange difference		(344	)		(77	)
Balance as of November 30	$	68,928		$	3,441

SCHEDULE OF PLANT AND EQUIPMENT USEFUL LIVES

	Expected useful life
Furniture and fixture		3
Office equipment		3
Leasehold improvement		3

SCHEDULE OF USEFUL LIVES OF COMPANY’S INTANGIBLE ASSETS

The estimated useful lives of the Company’s intangible assets are listed below:

Investment platform	5 years
Technical know-hows	8 years
Trademarks	10 years

SCHEDULE OF RECONCILIATION OF BASIC AND DILUTED NET LOSS PER SHARE

	For the three months ended
	November 30, 2022			November 30, 2021
Net loss	$	(719,073	)	$	(2,118,887	)
Weighted average number of shares of common stock outstanding - Basic and diluted**		199,878,517			160,879,360
Net loss per share - Basic and diluted	$	(0.00	)*	$	(0.01	)

*	Less than $0.01
**	Including 1,833,333 shares granted and vested but not yet issued for the period ended November 30, 2022; and including 3,571,157 shares that were granted and vested but not yet issued for the period ended November 30, 2021.

SCHEDULE OF FOREIGN CURRENCY TRANSLATION

Translation of amounts from foreign currencies into US$ has been made at the following exchange rates for the respective periods:

	As of November 30, 2022		As of August 31, 2022
Period-end NT$ : US$ 1 exchange rate		30.89		30.38
Period-end RMB : US$ 1 exchange rate		7.08		6.89

	For the three months ended,
	November 30, 2022		November 30, 2021
Period average NT$ : US$ 1 exchange rate		31.55		27.82
Period average RMB : US$ 1 exchange rate		7.13		6.42