Form 10-Q - Quarterly report [Sections 13 or 15(d)]

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

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

1934 For the quarterly period ended: April 30, 2024

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE EXCHANGE ACT For the transition period from ________ to ________

Commission File Number: 000-54439

HARTFORD CREATIVE GROUP, INC.

(Exact Name of Registrant as Specified in its Charter)

Nevada

(State or other jurisdiction of incorporation or organization)

51-0675116

(I.R.S. Employer Identification Number)

8832 Glendon Way, Rosemead, California 91770

(Address of Principal Executive Offices) (Zip Code)

Registrant’s telephone number including area code: (626)321-1915

HARTFORD GREAT HEALTH CORP.

Former name, former address, and former fiscal year, if changed since last report

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically, 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 whether the registrant is a large 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. ☐

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

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 June 07, 2024.

	Index
		Page

Part I - FINANCIAL INFORMATION

Item 1.	Unaudited Consolidated Financial Statements
	Condensed Consolidated Balance Sheets as of April 30, 2024 (unaudited) and July 31, 2023	3
	Condensed Consolidated Statements of Operations for the Three and Nine months ended April 30, 2024 and 2023 (unaudited)	4
	Condensed Consolidated Statements of Comprehensive Income (Loss) for the Three and Nine months ended April 30, 2024 and 2023 (unaudited)	5
	Condensed Consolidated Statements of Changes in Stockholders’ Equity (Deficit) (unaudited)	6
	Condensed Consolidated Statements of Cash Flows for the Nine months ended April 30, 2024 and 2023 (unaudited)	7
	Notes to Condensed Consolidated Financial Statements (unaudited)	8

Item 2.	Management’s Discussion and Analysis or Plan of Operation	13

Item 3.	Quantitative and Qualitative Disclosures About Market Risk	17

Item 4.	Controls and Procedures	17

Part II - OTHER INFORMATION

Item 1.	Legal Proceedings	18

Item 1A.	Risk Factors	18

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	18

Item 3.	Defaults Upon Senior Securities	18

Item 4.	Mine Safety Disclosures	18

Item 5.	Other Information	18

Item 6.	Exhibits	18

SIGNATURES		19

HARTFORD CREATIVE GROUP, INC.
(FORMERLY KNOWN AS HARTFORD GREAT HEALTH CORP.)

CONDENSED CONSOLIDATED BALANCE SHEETS

	April 30, 2024			July 31, 2023
	(Unaudited)
ASSETS
Current Assets
Cash and cash equivalents	$	40,729		$	5,793
Advance to contractor		290,011			-
Prepaid and Other current receivables		276			280
Related party receivable		964			964
Total Current Assets		331,980			7,037
Non-current Assets
Property and equipment, net		585			730
ROU assets-operating lease		12,530			-
Total Non-current Assets		13,115			730
TOTAL ASSETS	$	345,095		$	7,767

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities
Related party loan and payables	$	4,346,126		$	4,367,194
Contract liabilities		261,577			-
Current operating Lease liabilities		1,548			-
Other current payable		156,656			130,279
Total Current Liabilities		4,765,907			4,497,473
Lease liabilities, noncurrent		5,600			-
TOTAL LIABILITIES		4,771,507			4,497,473

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 both of April 30, 2024 and July 31, 2023.		100,108			100,108
Additional paid-in capital		2,173,521			2,173,521
Accumulated deficit		(6,995,390	)		(7,003,717	)
Accumulated other comprehensive income		295,349			240,382
Total Stockholders’ Deficit		(4,426,412	)		(4,489,706	)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	345,095		$	7,767

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

HARTFORD CREATIVE GROUP, INC.
(FORMERLY KNOWN AS HARTFORD GREAT HEALTH CORP.)

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)

	2024			2023			2024			2023
	Three months ended						Nine months ended
	April 30,						April 30,
	2024			2023			2024			2023
Revenue	$	116,640		$	-		$	116,640		$	-
Revenue - Related Party		-			-			62,443			-
Total Revenue		116,640			-			179,083			-
Cost of revenue - Related Party		-			-			55,505			-
Gross Profit		116,640			-			123,578			-
Operating expenses:
Selling, general and administrative expenses		86,300			21,417			128,434			97,427
Total operating expenses		86,300			21,417			128,434			97,427
Operating income (loss)		30,340			(21,417	)		(4,856	)		(97,427	)
Other Income (Expense)
Interest expense, net		(5,488	)		(4,776	)		(15,819	)		(12,954	)
Gain on disposal of subsidiary		-			-			-			539,230
Other income (expense), net		28,928			-			29,002			(91	)
Other income (expense), net		23,440			(4,776	)		13,183			526,185
Income (loss) before income taxes		53,780			(26,193	)		8,327			428,758
Income Tax Expense		-			-			-			-
Net income (loss)		53,780			(26,193	)		8,327			428,758

Net income (loss) per common share:	$	0.00		$	(0.00	)	$	0.00		$	0.00
Basic and diluted
Weighted average shares outstanding:
Basic and diluted		100,108,000			100,108,000			100,108,000			100,108,000

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

HARTFORD CREATIVE GROUP, INC.
(FORMERLY KNOWN AS HARTFORD GREAT HEALTH CORP.)

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (UNAUDITED)

	2024		2023			2024		2023
	Three months ended					Nine months ended
	April 30,					April 30,
	2024		2023			2024		2023
Net income (loss)	$	53,780	$	(26,193	)	$	8,327	$	428,758
Other Comprehensive income, net of income tax
Foreign currency translation adjustments		81,653		98,074			54,967		121,363
Total other comprehensive income		81,653		98,074			54,967		121,363
Total Comprehensive income	$	135,433	$	71,881		$	63,294	$	550,121

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

HARTFORD CREATIVE GROUP, INC.
(FORMERLY KNOWN AS HARTFORD GREAT HEALTH CORP.)

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY (DEFICIT)


										Accumulated				Total
					Additional					Other				Stockholders’
	Common Stock				Paid - in		Accumulated			Comprehensive				Equity
	Shares		Amount		Capital		(Deficit)			income				(Deficit)
Balance, July 31, 2023		100,108,000		100,108		2,173,521		(7,003,717	)		240,382		-		(4,489,706	)
Net loss		-		-		-		(25,456	)		-		-		(25,456	)
Foreign currency translation adjustment		-		-		-		-			97,167		-		97,167
Balance, October 31, 2023 (unaudited)		100,108,000		100,108		2,173,521		(7,029,173	)		337,549		-		(4,417,995	)
Net loss		-		-		-		(19,997	)		-		-		(19,997	)
Foreign currency translation adjustment		-		-		-		-			(123,853	)	-		(123,853	)
Balance, January 31, 2024 (unaudited)		100,108,000		100,108		2,173,521		(7,049,170	)		213,696		-		(4,561,845	)
Net income		-		-		-		53,780			-		-		53,780
Foreign currency translation adjustment		-		-		-		-			81,653		-		81,653
Balance, April 30, 2024 (unaudited)		100,108,000		100,108		2,173,521		(6,995,390	)		295,349		-		(4,426,412	)


										Accumulated						Total
					Additional					Other						Stockholders’
	Common Stock				Paid - in		Accumulated			Comprehensive			Noncontrolling			Equity
	Shares		Amount		Capital		(Deficit)			(loss) income			Interest			(Deficit)
Balance, July 31, 2022		100,108,000		100,108		2,173,521		(7,400,620	)		(16,742	)		(1,288,916	)		(6,432,649	)
Net income		-		-		-		480,402			-			-			480,402
Disposal of subsidiary														1,307,586			1,307,586
Foreign currency translation adjustment											345,933			(18,670	)		327,263
Balance, October 31, 2022 (unaudited)		100,108,000		100,108		2,173,521		(6,920,218	)		329,191			-			(4,317,398	)
Net loss		-		-		-		(25,451	)		-			-			(25,451	)
Foreign currency translation adjustment		-		-		-		-			(322,644	)		-			(322,644	)
Balance, January 31, 2023 (unaudited)		100,108,000		100,108		2,173,521		(6,945,669	)		6,547			-			(4,665,493	)
Balance		100,108,000		100,108		2,173,521		(6,945,669	)		6,547			-			(4,665,493	)
Net loss		-		-		-		(26,193	)		-			-			(26,193	)
Net income (loss)		-		-		-		(26,193	)		-			-			(26,193	)
Foreign currency translation adjustment		-		-		-		-			98,074			-			98,074
Balance, April 30, 2023 (unaudited)		100,108,000		100,108		2,173,521		(6,971,862	)		104,621			-			(4,593,612	)
Balance		100,108,000		100,108		2,173,521		(6,971,862	)		104,621			-			(4,593,612	)

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

HARTFORD CREATIVE GROUP, INC.
(FORMERLY KNOWN AS HARTFORD GREAT HEALTH CORP.)

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)

	2024			2023
	Nine months ended April 30,
	2024			2023

Cash flows from operating activities:
Net income	$	8,327		$	428,758
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation		136			-
Disposal of subsidiaries		-			(539,230	)
Changes in operating assets and liabilities:
Advance to contractor		(291,448	)		-
Prepaid and Other current receivables		-			832
Related party receivables and payables		15,818			33,211
Contract liabilities		262,872			-
Other current payable		29,757			(6,654	)
Operating lease assets and liabilities		(6,964	)		-
Net cash provided by (used in) operating activities		18,498			(83,083	)

Cash flows from investing activities:
Net cash used in investing activities		-			-

Cash flows from financing activities:
Proceeds of related party notes payable		141,978			85,000
Repayment of related party notes payable		(70,000	)		-
Repayment of related party advances		(55,466	)		-
Net cash provided by financing activities		16,512			85,000
Effect of exchange rate changes on cash		(74	)		(1,575	)
Net change in Cash, cash equivalents and restricted cash		34,936			342
Cash, cash equivalents and restricted cash at beginning of period		5,793			15,227
Cash, cash equivalents and restricted cash at end of period	$	40,729		$	15,569

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

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

HARTFORD CREATIVE GROUP, INC.
(FORMERLY KNOWN AS HARTFORD GREAT HEALTH CORP.)

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

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. This disclosure should be read in conjunction with our audited financial statements for the year ended July 31, 2023, including footnotes, contained in our Annual Report on Form 10-K.

Organization

Hartford Creative Group, Inc. (Former name 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. On May 11, 2024, the Company further changed its name to Hartford Creative Group, Inc.

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 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.

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.

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 3 Acquisitions and Disposals.

Beginning in January 2024, the company embarked on the development of a new business within the Media and Marketing sector. As part of its rebranding strategy, on January 10, 2024, HFSH changed its legal name from Shanghai Hartford Health Management, Ltd. to Shanghai Hartford ZY Culture Media Ltd. (“HFZY”). HFZY mainly engage in social media advertising business on mainstream social media platforms such as Tik Tok, Toutiao, Kwai, RED, WeChat, and more. As an advertising partner of China’s major social media platforms, the Company relies on a high-quality and professional media strategy execution team and network to help customers use the massive media resources of different types of social media platforms and receive competitive prices due to large-scale media resource procurement to purchase media resources. It aims to become one of the total solution advertising providers for domestic social media industry in China and provide customers with vertical integration services from early-stage advertising video creativity, shooting, editing, to advertising operation and management on social media apps. Further expanding its business operations, HFUS reacquired full ownership of HZHF at no cost on April 1, 2024, and subsequently rebranded it as Hangzhou Hartford WP Culture Media Ltd. (“HZWP”). On April 11, 2024, HFUS continued its growth trajectory by establishing a new subsidiary named Shanghai DZ Culture Media Ltd. (“SHDZ”).

Basis of Presentation

The consolidated financial statements include the accounts of Hartford Creative Group, Inc., 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.

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.

Revenue Recognition

The Company follows 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. 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.

The Company is developing business plan and aim to provide customers with vertical integration services from early-stage advertising video creativity, shooting, editing, to advertising operation and management on social media apps. Most of the advertising revenue will be generated by placing ad products on Tik Tok, Toutiao, Kwai, RED, WeChat, and other third-party affiliated websites and mobile applications. The revenues from the display of impression-based ads will be recognized in the contracted period in which the impressions are delivered. The Company will also generate revenue from the delivery of certain services, such as the creation and delivery of ads that appear on third-party publishers’ websites and social platforms. The Company recognizes revenues from these services in the period in which the service is completed.

During the three months ended April 30, 2024, the Company has entered advertising service contracts with twenty customers and received approximately RMB 22.5 million (USD 3.1 million) as advanced payment from these customers. The Company also entered into two major supplier contracts for advertising placement and prepaid RMB 21.8 million (USD 3.0 million). During the three months ended April 30, 2024, the Company recognized $116,640 net revenue from the advertisement placement services. The Company provides traffic acquisition service to place advertisements. The advertisements are published on the targeted media platforms as determined by the customers. Revenue is recognized at a point in time when the placement of advertisements is completed. The Company is not the principal in this arrangement as the Company does not control the specified service (i.e., the traffic) before that service is delivered to the customer, because (i) it is the targeted media platform, rather than the Company, who is primarily responsible for providing the media publishing service; (ii) the media platforms are identified and determined by the customers, rather than the Company, and the Company does not commit to acquire the traffic before transferring to the customers. Therefore, the Company is not the principal in executing these transactions. The Company reports the amount received from the customers and the amounts paid to the media platforms related to these transactions on a net basis.

During the nine months ended April 30, 2024, the Company also generated $62,443 revenue from designing, making, and placing video advertising for our related party customers, primarily Shanghai DuBian Assets Management Ltd.( “SH Dubian”), which is managed by our major shareholder’s relatives.

In the past years, the company’s main operations were focusing on early childhood education and hospitality services. 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 for the three and nine months ended April 30, 2023. See Note 3 Acquisitions and Disposals.

Recent Accounting Pronouncements.

Recently not yet adopted accounting pronouncements

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740), Improvements to Income Tax Disclosures. The new guidance requires enhanced disclosures about income tax expenses. The Company is required to adopt this guidance in the first quarter of the fiscal year 2026. Early adoption is permitted on a prospective basis. We are currently evaluating the impact of this ASU on our annual income tax disclosures.

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280), Improvements to Reportable Segment Disclosures. The new guidance requires enhanced disclosures about significant segment expenses. The Company is required to adopt this guidance for its annual reporting in fiscal year 2025 and for interim period reporting beginning the first quarter of fiscal year 2026 on a retrospective basis. Early adoption is permitted. We are currently evaluating the impact of this ASU on our segment disclosures.

The Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of operations and cash flows.

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, the Company has incurred losses since inception, resulting in an accumulated deficit of $6,995,390 as of April 30, 2024. These conditions raise substantial doubt about the ability of Hartford Creative Group, Inc. 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 the Company, and ultimately achieving profitable operations. Management believes that the Company’s business plan provides it with an opportunity to continue as a going concern. However, management cannot provide assurance that the Company 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 the Company to continue as a going concern.

NOTE 3. 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	)

On April 1, 2024, as part of its strategy to broaden its advertising business, the Company regained full ownership of HZHF without incurring any costs. Following this reacquisition, it was rebranded to Hangzhou Hartford WP Culture Media Ltd. (“HZWP”). The transaction did not involve the transfer of any substantial opening balances.

NOTE 4. RELATED PARTY TRANSACTIONS

Related Party Receivables

HFUS had $964 related party receivable as of both April 30, 2024 and July 31, 2023, due from SH Oversea in relation to the disposal consideration.

Related Party Payables and loans

As of April 30, 2024 and July 31, 2023, amounts of $570,950 and $586,236, respectively, are payable to SH Qiaohong. 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 previously managed by the same management team, in the amounts of $3,198,724 and $3,291,324 as of April 30, 2024 and July 31, 2023, 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. $4,667 and $14,998 of interest expenses were recorded during the three and nine months ended April 30, 2024, respectively. $4,776 and $12,954 of interest expenses were recorded during the three and nine months ended April 30, 2023, respectively. As of April 30, 2024 and July 31, 2023, the unpaid principal and interest amount of $398,500 and $417,501, respectively, will be due on demand.

HFUS borrowed in form of a short-term loan at an annual rate of 5% from its principal shareholder, Mr. Liangyue Song, a total of $135,000 across February and April 2024. On April 22, 2024, an amount of $29,022 from the principal was used to offset the profits Mr. Song allegedly earned in violation of Section 16(b) of the Securities Exchange Act. This action was based on the requirement that any profits from such a violation be returned to the Company. During the period ending April 30, 2024, interest expense amounting to $821 was recorded. As of April 30, 2024, the outstanding balance of principal and interest, totaling $106,799, is payable upon demand.

The Company also had related party payable of $71,153 and $72,133 as of April 30, 2024 and July 31, 2023, respectively, represents the unpaid portion of operating advances from its main shareholder, Mr. Song. These advances do not bear interest and are considered due on demand.

Other Related Party Transactions

During the three and nine months ended April 30, 2024, the Company generated $Nil and $62,443 revenue from designing, making, and placing video advertising for its related parties, respectively, primarily SH Dubian, which is managed by the Company’s major shareholder’s relatives. For the three and nine months ended April 30, 2024, the Company incurred $Nil and $55,505, respectively, in costs related to revenue generation, primarily stemming from services provided by another related party, HF Int’l Education, a subsidiary of SH Oversea.

The Company has entered into a lease agreement for office space located in Shanghai measuring approximately 543 square feet (50.4 square meters) with SH Dubian. The lease is effective from February 18, 2024 to February 17, 2026, at a fixed monthly rent of USD 638 (RMB 4,600). Pertaining to this lease, as of April 30, 2024, the Company’s financial records reflect Right-of-Use (ROU) assets valued at $12,530, current operating lease liabilities of $1,548, and noncurrent lease liabilities of $5,600.

As disclosed in Note 3, on April 1, 2024, the Company re-acquired the full ownership of HZHF from SH Oversea and one individual, without incurring any costs. The transaction did not involve the transfer of any substantial opening balances.

Office space at Rosemead, CA is provided to Hartford Creative Group, Inc. 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 5. Advance to contractor and Contract liabilities

In the advertisement placement services, the Company makes prepayments to the downstream agents or the media platforms (“contractor”) and receives advance payments from the customers. As of April 30, 2024, the Company’s balance sheets reflect $290,011 in prepayments to contractors, categorized as “Advance to contractor” and $261,577 in customer advance payments, recorded under “Contract Liabilities”. As of July 31, 2023, the Company had not engaged in the advertisement placement services, resulting in zero outstanding balances.

Note 6. Concentration risk

For the three and nine months ended April 30, 2024, four customers accounted for 81% and 79%, respectively, of the Company’s total gross billing. As of April 30, 2024, the Company had no outstanding receivables. Prepayments received from three customers, which are recorded as contract liabilities, comprised 98% of total contract liabilities as of April 30, 2024.

For the three and nine months ended April 30, 2024, one contractor accounted for 100% and 98%, respectively, of the Company’s total services acquisition. As of April 30, 2024, the Company had no outstanding payables to the contractors. Advances made to two contractors amounted to 100% of the Company’s total advanced payments as of April 30, 2024.

In the corresponding periods of the prior year, the Company did not participate in advertisement placement services, and no significant customer or vendor concentration risks were identified.

NOTE 7. COMMITMENTS AND CONTINGENCIES

There has been no material contractual obligations and commitments as of April 30, 2024.

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 for advertising services.

NOTE 9. SUBSEQUENT EVENTS

In accordance with ASC 855, “Subsequent Events”, the Company has evaluated subsequent events through the date of issuance of these unaudited financial statements and no material subsequent events were noted except the name change on May 11, 2024 as disclosed in Note 1.

Forward-Looking Statements

This Form 10-Q contains or incorporates by reference “forward-looking statements,” as that term is used in federal securities laws, about our financial condition, results of operations and business. These statements include, among others:

statements concerning the benefits that we expect will result from our business activities and results of business development that we contemplate or have completed, such as increased revenues; and statements of our expectations, beliefs, future plans and strategies, anticipated developments and other matters that are not historical facts. These statements may be made expressly in this document or may be incorporated by reference to other documents that we will file with the SEC. You can find many of these statements by looking for words such as “believes,” “expects,” “anticipates,” “estimates” or similar expressions used in this report or incorporated by reference in this report.

These forward-looking statements are subject to numerous assumptions, risks and uncertainties that may cause our actual results to be materially different from any future results expressed or implied in those statements. Because the statements are subject to risks and uncertainties, actual results may differ materially from those expressed or implied. We caution you not to put undue reliance on these statements, which speak only as of the date of this report. Further, the information contained in this document or incorporated herein by reference is a statement of our present intention and is based on present facts and assumptions, and may change at any time and without notice, based on changes in such facts or assumptions.

Item 2. Management’s Discussion and Analysis or Plan of Operation Overview

This discussion updates our business plan for the three and nine-month periods ending April 30, 2024. It also analyzes our financial condition on April 30, 2024 and compares it to our financial condition at July 31, 2023. This discussion and analysis should be read in conjunction with our audited financial statements for the year ended July 31, 2023, including footnotes, contained in our Annual Report on Form 10-K, and with the unaudited financial statements for the interim period ended April 30, 2024, including footnotes, which are included in this quarterly report.

Overview of the Business

Hartford Creative Group, Inc. (Formerly name 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. On May 11, 2024, the Company further changed its name to Hartford Creative Group, Inc.

Ability to continue as a “going concern”.

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

Plan of Operation

As of April 30, 2024, 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”). Since 2019, HFSH had acquired and formed multiple subsidiaries and tried to develop the childhood education and childcare business. 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, HFSH entered a contract with a related party, Shanghai Oversea Chinese Culture Media Ltd. (“SH Oversea”), to sell its subsidiaries for $900 (RMB 5,850). On August 1, 2022, HFUS entered a contract with SH Oversea and another individual, to sell HZHF and its subsidiaries for $1,000 (RMB 6,500).

The company’s sole subsidiary, HFSH was working with herbal manufacturers to develop new herbal health supplement products for wholesale distribution in China. Due to deflation in China, demand of herbal health supplement was lower than expected. Therefore, HFSH decided to deviate from its prior business focus and to engage in social media advertising endeavors. On January 10, 2024, HFSH changed its legal name from Shanghai Hartford Health Management, Ltd. to Hartford ZY Culture Media (Shanghai) Co., Ltd., hereon refer to as “HFZY”. and started to deliver media and advertisement services. The pent-up demand from social media influencers’ marketing needs on social media apps lead HFZY to seize the opportunity in providing advertisement services. HFZY begins to engage in social media advertising business on mainstream social media platforms such as Tik Tok, Toutiao, Kwai, RED, WeChat, and more. As an advertising partner of China’s major social media platforms, it aims to provide customers with vertical integration services from early-stage advertising video creativity, photograph shooting, editing, to advertising operation and management on social media apps. HFZY will also gradually launch overseas TikTok advertising campaign in 2024, providing social media advertising solutions for domestic Chinese customers to engage in international markets in the United States.

During the three months ended April 30, 2024, HFZY has entered advertising service contracts with twenty customers and received approximately RMB 22.5 million (USD 3.1 million) as advanced payment from these customers. HFZY also entered two major supplier contracts for advertising placement and prepaid RMB 21.8 million (USD 3.0 million). During the three months ended April 30, 2024, the Company recognized $116,640 revenue from the advertisement placement services. The Company provides service to place advertisements. The advertisements are published on the targeted media platforms as determined by the customers. Revenue is recognized at a point in time when the placement of advertisements is completed. As disclosed in Note 1 under category “Revenue Recognition”, the Company is not the principal in executing these transactions. The Company reports the amount received from the customers and the amounts paid to the media platforms related to these transactions on a net basis. The Company expects the number of customers to grow and the advertising service revenue will significantly increase in the next few months due to the vast demand in social media advertising services.

Results of Operations – Three months ended April 30, 2024 Compared to Three months ended April 30, 2023.

Revenue: We recognized $116,640 and $Nil revenue in the three months ended April 30, 2024 and 2023, respectively. For the three months ended April 30, 2024, we primarily earned its revenue through advertising placement services, functioning as an intermediary. The revenue for these services is presented on a net basis in our financial statements, representing the difference between the total charges billed to our customers and the expenses incurred for media resource suppliers. As both early childhood education services and hospitality services have been sold on August 1 2022, there was no revenue recognized for the three months ended April 30, 2023.

Operating Cost and Expenses: During the three months ended April 30, 2024, the selling, general and administrative expenses increased to $86,300 compared to $21,417 during the comparable period of 2023. This escalation in operating costs is attributed to the expansion of business operations, which necessitated higher payroll and professional expenses.

Other Income (Expense): Other income, net amount of $23,440 for the three months ended April 30, 2024, compared to Other expense, net amount of $4,776 for the three months ended April 30, 2023. The primary source of other income was the $29,022 recovery from Mr. Song, following a Section 16 infraction as outlined in Note 4. This amount was partially offset by the interest expenses on loans from related parties. Other expenses for the comparable period in 2023 mainly resulted from interest expenses.

Net Income (Loss): We recorded a net income of $53,780 or $0.00 per share for the three months ended April 30, 2024, compared to a net loss of $(26,193) or $(0.00) for the three months ended April 30, 2023, due to the factors discussed above.

Results of Operations – Nine months ended April 30, 2024 Compared to Nine months ended April 30, 2023.

Revenue: During the nine month period ending April 30, 2024, we reported revenues of $179,083, in contrast to no revenue in the corresponding period of 2023. Of the total revenue recognized in 2024, $116,640 was mainly generated through advertising placement services, while $62,443 was derived from the design, creation, and placement of video advertisements for Shanghai DuBian Assets Management Ltd. (“SH Dubian”), which is managed by our major shareholder’s relatives. As both early childhood education services and hospitality services have been sold on August 1 2022, there was no revenue recognized for the nine months ended April 30, 2023.

Operating Cost and Expenses: Cost of revenue increased to $55,505 for the nine months ended April 30, 2024, in contrast to no cost of revenue in the corresponding period of 2023. The increase of Cost of revenue was mainly due to the increase of the revenue derived from the services provided to SH Dubian. During the nine months ended April 30, 2024, the selling, general and administrative expenses slightly increased to $128,434 compared to $97,427 during the comparable period of 2023. The increase was due to the increase of professional expenses as a result of the expansion of business operation.

Other Income (Expense): Other income, net amount of $13,183 for the nine months ended April 30, 2024, compared to Other income, net amount of $526,185 for the corresponding period of 2023. The primary source of other income was the $29,022 recovery from Mr. Song, following a Section 16 infraction as outlined in Note 4. This amount was partially offset by the interest expenses on loans from related parties. Other income for the nine months ended April 30, 2023, was mainly resulted from the gain on disposal of subsidiaries offset by interest expenses.

Net Income (Loss): We recorded a net income of $8,327 or $0.00 per share for the nine months ended April 30, 2024, compared to a net income of $428,758 or $0.00 per share for the nine months ended April 30, 2023, due to the factors discussed above.

Liquidity and Capital Resources

As of April 30, 2024, we had a working capital deficit of $4,433,927 comprised of current assets of $331,980 and current liabilities of $4,765,907. This represents a decrease of $56,509 in the working capital deficit from the July 31, 2023 amount of $4,490,436.

We believe that our funding requirements for the next twelve months will be in excess of $1,350,000. 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 – Nine months ended April 30, 2024 Compared to Nine months ended April 30, 2023

Operating Activities

Cash provided by operating activities was $18,498 for the nine months ended April 30, 2024 as compared to $83,083 cash used in the operations for the nine months ended April 30, 2023. During the nine months ended April 30, 2024, we recorded net income of $8,327, a $262,872 increase of contract liabilities, a $29,757 increase of other current payable, a $15,818 increase of related party payables, and offset by a $291,448 increase of advance to contractor.

During the nine months ended April 30, 2023, we recorded net income of $428,758, adjusted by subsidiary disposal gain of $539,230, related party payables net with receivables increased by $33,211 and offset by other current payable decreased by $6,654.

Investing activities

Nil of investing activities occurred during the nine months ended April 30, 2024 and 2023, respectively.

Financing activities

Cash provided by financing activities was $16,512 for the nine months ended April 30, 2024 as compared to $85,000 cash provided by financing activities for nine months ended April 30, 2023. The cash flows provided by financing activities for the nine months ended April 30, 2024 were primarily from the proceeds of notes payable $141,978 offset by repayment of notes payable $70,000 and repayment of related party advancement of $55,466. The notes payable was borrowed from two related parties with 5% annual interest rate. See Note 4 Related Party Transactions.

The cash flows provided by financing activities for the nine months ended April 30, 2023 was from the proceeds of notes payable. The notes payable was borrowed from one related party with 5% annual interest rate.

Future Capital Expenditures

We are currently engaging a consulting firm to evaluate and facilitate the potential uplisting of the Company’s stock from the OTC market to the Nasdaq exchange. If all conditions align favorably, the Company intends to secure financing through either debt or equity. The funds raised will be allocated to cover the expenses associated with the uplisting process.

Off-Balance Sheet Arrangements

As of and subsequent to April 30, 2024, we have no off-balance sheet arrangements.

Contractual Commitments

As of April 30, 2024, we don’t have material contractual commitments.

Critical Accounting Policies

There have been no other changes in our critical accounting policies since our most recent audit dated July 31, 2023.

Item 3. Quantitative and Qualitative Disclosures about Market Risk

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

Item 4. 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 Interim 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 Quarterly Report. Based on that evaluation, our management, including our Chief Executive Officer and Interim Chief Financial Officer, concluded that, as of April 30, 2024, 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 Report on Internal Control over Financial Reporting

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.

Changes in Internal Control

During the Nine months ended April 30, 2024, there has been no change in internal control within the Company.

PART II – OTHER INFORMATION

Item 1. Legal Proceedings .

We were not subject to any other legal proceedings during the nine months ended April 30, 2024, 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 1A. Risk Factors.

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

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

None

Item 3. Defaults Upon Senior Securities.

None

Item 4. Mine Safety Disclosures

Not applicable to our Company.

Item 5. Other Information

Not applicable to our Company.

Item 6. Exhibits.

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

Exhibit Index

Exhibit No.		Description
3.1		Certificate of Amendment to Articles of Incorporation filed with the Nevada Secretary of State on May 11, 2024
31.1*		Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 for Sheng-Yih Chang.
31.2*		Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 for Lili Dai
32.1*		Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 for Sheng-Yih Chang and Lili Dai
101		Interactive Data Files
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)

SIGNATURES

In accordance with Section 13 or 15(d) of the Exchange Act of 1934, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	HARTFORD CREATIVE GROUP, INC.

Date: June 07, 2024	By:	/s/ Sheng-Yih Chang
		Sheng-Yih Chang
		Chief Executive Officer

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, Sheng-Yih Chang, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of HARTFORD CREATIVE GROUP, INC.;

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: June 07, 2024

	/s/ Sheng-Yih Chang
	Sheng-Yih Chang
	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, Lili Dai, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of Hartford Creative Group, Inc.;

	(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

	(a)	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

	(b)	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: June 07, 2024

	/s/ Lili Dai
	Lili Dai
	Interim Chief Financial Officer

Exhibit 32.1

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 Creative Group, Inc. (the “Company”), hereby certify, based on our knowledge, that the Quarterly Report on Form 10-Q of the Company for the quarter ended April 30, 2024 (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: June 07, 2024	/s/ SHENG-YIH CHANG
	Sheng-Yih Chang
	Chief Executive Officer

Date: June 07, 2024	/s/ Lili Dai
	Lili Dai
	Interim Chief Financial Officer

Cover - shares	9 Months Ended
Cover - shares	Apr. 30, 2024	Jun. 07, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Apr. 30, 2024
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--07-31
Entity File Number	000-54439
Entity Registrant Name	HARTFORD CREATIVE GROUP, INC.
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 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 Common Stock, Shares Outstanding		100,108,000
Entity Information, Former Legal or Registered Name	HARTFORD GREAT HEALTH CORP.

Condensed Consolidated Balance Sheets - USD ($)	Apr. 30, 2024	Jul. 31, 2023
Current Assets
Cash and cash equivalents	$ 40,729	$ 5,793
Advance to contractor	290,011
Prepaid and Other current receivables	276	280
Total Current Assets	331,980	7,037
Non-current Assets
Property and equipment, net	585	730
ROU assets-operating lease	12,530
Total Non-current Assets	13,115	730
TOTAL ASSETS	345,095	7,767
Current Liabilities
Contract liabilities	261,577
Current operating Lease liabilities	1,548
Other current payable	156,656	130,279
Total Current Liabilities	4,765,907	4,497,473
Lease liabilities, noncurrent	5,600
TOTAL LIABILITIES	4,771,507	4,497,473
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 both of April 30, 2024 and July 31, 2023.	100,108	100,108
Additional paid-in capital	2,173,521	2,173,521
Accumulated deficit	(6,995,390)	(7,003,717)
Accumulated other comprehensive income	295,349	240,382
Total Stockholders’ Deficit	(4,426,412)	(4,489,706)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	345,095	7,767
Related Party [Member]
Current Assets
Related party receivable	964	964
Current Liabilities
Related party loan and payables	$ 4,346,126	$ 4,367,194

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Apr. 30, 2024	Jul. 31, 2023
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

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2024	Apr. 30, 2023	Apr. 30, 2024	Apr. 30, 2023
Defined Benefit Plan Disclosure [Line Items]
Total Revenue	$ 116,640		$ 179,083
Cost of revenue - Related Party			55,505
Gross Profit	116,640		123,578
Operating expenses:
Selling, general and administrative expenses	86,300	21,417	128,434	97,427
Total operating expenses	86,300	21,417	128,434	97,427
Operating income (loss)	30,340	(21,417)	(4,856)	(97,427)
Other Income (Expense)
Interest expense, net	(5,488)	(4,776)	(15,819)	(12,954)
Gain on disposal of subsidiary				539,230
Other income (expense), net	28,928		29,002	(91)
Other income (expense), net	23,440	(4,776)	13,183	526,185
Income (loss) before income taxes	53,780	(26,193)	8,327	428,758
Income Tax Expense
Net income (loss)	$ 53,780	$ (26,193)	$ 8,327	$ 428,758
Net income (loss) per common share:
Basic	$ 0.00	$ (0.00)	$ 0.00	$ 0.00
Diluted	$ 0.00	$ (0.00)	$ 0.00	$ 0.00
Weighted average shares outstanding:
Basic	100,108,000	100,108,000	100,108,000	100,108,000
Diluted	100,108,000	100,108,000	100,108,000	100,108,000
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Revenue	$ 116,640		$ 116,640
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Revenue			$ 62,443

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Apr. 30, 2024	Apr. 30, 2023	Apr. 30, 2024	Apr. 30, 2023
Income Statement [Abstract]
Net income (loss)	$ 53,780	$ (26,193)	$ 8,327	$ 428,758
Other Comprehensive income, net of income tax
Foreign currency translation adjustments	81,653	98,074	54,967	121,363
Total other comprehensive income	81,653	98,074	54,967	121,363
Total Comprehensive income	$ 135,433	$ 71,881	$ 63,294	$ 550,121

Condensed Consolidated Statement 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, 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 income (loss)			480,402			480,402
Foreign currency translation adjustment				345,933	(18,670)	327,263
Disposal of subsidiary					1,307,586	1,307,586
Balance at Oct. 31, 2022	$ 100,108	2,173,521	(6,920,218)	329,191		(4,317,398)
Balance, shares at Oct. 31, 2022	100,108,000
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 income (loss)						428,758
Balance at Apr. 30, 2023	$ 100,108	2,173,521	(6,971,862)	104,621		(4,593,612)
Balance, shares at Apr. 30, 2023	100,108,000
Balance at Oct. 31, 2022	$ 100,108	2,173,521	(6,920,218)	329,191		(4,317,398)
Balance, shares at Oct. 31, 2022	100,108,000
Net income (loss)			(25,451)			(25,451)
Foreign currency translation adjustment				(322,644)		(322,644)
Balance at Jan. 31, 2023	$ 100,108	2,173,521	(6,945,669)	6,547		(4,665,493)
Balance, shares at Jan. 31, 2023	100,108,000
Net income (loss)			(26,193)			(26,193)
Foreign currency translation adjustment				98,074		98,074
Balance at Apr. 30, 2023	$ 100,108	2,173,521	(6,971,862)	104,621		(4,593,612)
Balance, shares at Apr. 30, 2023	100,108,000
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
Net income (loss)			(25,456)			(25,456)
Foreign currency translation adjustment				97,167		97,167
Balance at Oct. 31, 2023	$ 100,108	2,173,521	(7,029,173)	337,549		(4,417,995)
Balance, shares at Oct. 31, 2023	100,108,000
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
Net income (loss)						8,327
Balance at Apr. 30, 2024	$ 100,108	2,173,521	(6,995,390)	295,349		(4,426,412)
Balance, shares at Apr. 30, 2024	100,108,000
Balance at Oct. 31, 2023	$ 100,108	2,173,521	(7,029,173)	337,549		(4,417,995)
Balance, shares at Oct. 31, 2023	100,108,000
Net income (loss)			(19,997)			(19,997)
Foreign currency translation adjustment				(123,853)		(123,853)
Balance at Jan. 31, 2024	$ 100,108	2,173,521	(7,049,170)	213,696		(4,561,845)
Balance, shares at Jan. 31, 2024	100,108,000
Net income (loss)			53,780			53,780
Foreign currency translation adjustment				81,653		81,653
Balance at Apr. 30, 2024	$ 100,108	$ 2,173,521	$ (6,995,390)	$ 295,349		$ (4,426,412)
Balance, shares at Apr. 30, 2024	100,108,000

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Apr. 30, 2024	Apr. 30, 2023
Cash flows from operating activities:
Net income	$ 8,327	$ 428,758
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation	136
Disposal of subsidiaries		(539,230)
Changes in operating assets and liabilities:
Advance to contractor	(291,448)
Prepaid and Other current receivables		832
Related party receivables and payables	15,818	33,211
Contract liabilities	262,872
Other current payable	29,757	(6,654)
Operating lease assets and liabilities	(6,964)
Net cash provided by (used in) operating activities	18,498	(83,083)
Cash flows from investing activities:
Net cash used in investing activities
Cash flows from financing activities:
Proceeds of related party notes payable	141,978	85,000
Repayment of related party notes payable	(70,000)
Repayment of related party advances	(55,466)
Net cash provided by financing activities	16,512	85,000
Effect of exchange rate changes on cash	(74)	(1,575)
Net change in Cash, cash equivalents and restricted cash	34,936	342
Cash, cash equivalents and restricted cash at beginning of period	5,793	15,227
Cash, cash equivalents and restricted cash at end of period	40,729	15,569
Supplemental Cash Flow Information
Interest paid
Income taxes paid

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Apr. 30, 2024

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

Basis of Presentation

Use of Estimates

Revenue Recognition

Recent Accounting Pronouncements.

Recently not yet adopted accounting pronouncements

GOING CONCERN

9 Months Ended

Apr. 30, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

GOING CONCERN

NOTE 2. GOING CONCERN

ACQUISITIONS AND DISPOSALS

9 Months Ended

Apr. 30, 2024

Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]

ACQUISITIONS AND DISPOSALS

NOTE 3. 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	)

RELATED PARTY TRANSACTIONS

9 Months Ended

Apr. 30, 2024

RELATED PARTY TRANSACTIONS

NOTE 4. RELATED PARTY TRANSACTIONS

Related Party Receivables

HFUS had $964 related party receivable as of both April 30, 2024 and July 31, 2023, due from SH Oversea in relation to the disposal consideration.

Related Party Payables and loans

Other Related Party Transactions

Advance to contractor and Contract liabilities

9 Months Ended

Apr. 30, 2024

Advance To Contractor And Contract Liabilities

Advance to contractor and Contract liabilities

Note 5. Advance to contractor and Contract liabilities

Concentration risk

9 Months Ended

Apr. 30, 2024

Risks and Uncertainties [Abstract]

Concentration risk

Note 6. Concentration risk

In the corresponding periods of the prior year, the Company did not participate in advertisement placement services, and no significant customer or vendor concentration risks were identified.

COMMITMENTS AND CONTINGENCIES

9 Months Ended

Apr. 30, 2024

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 7. COMMITMENTS AND CONTINGENCIES

There has been no material contractual obligations and commitments as of April 30, 2024.

SEGMENT INFORMATION

9 Months Ended

Apr. 30, 2024

Segment Reporting [Abstract]

SEGMENT INFORMATION

NOTE 8. SEGMENT INFORMATION

SUBSEQUENT EVENTS

9 Months Ended

Apr. 30, 2024

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 9. SUBSEQUENT EVENTS

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Apr. 30, 2024
Accounting Policies [Abstract]
Organization	Organization Hartford Creative Group, Inc. (Former name 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. On May 11, 2024, the Company further changed its name to Hartford Creative Group, Inc. 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 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. 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. 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 3 Acquisitions and Disposals. Beginning in January 2024, the company embarked on the development of a new business within the Media and Marketing sector. As part of its rebranding strategy, on January 10, 2024, HFSH changed its legal name from Shanghai Hartford Health Management, Ltd. to Shanghai Hartford ZY Culture Media Ltd. (“HFZY”). HFZY mainly engage in social media advertising business on mainstream social media platforms such as Tik Tok, Toutiao, Kwai, RED, WeChat, and more. As an advertising partner of China’s major social media platforms, the Company relies on a high-quality and professional media strategy execution team and network to help customers use the massive media resources of different types of social media platforms and receive competitive prices due to large-scale media resource procurement to purchase media resources. It aims to become one of the total solution advertising providers for domestic social media industry in China and provide customers with vertical integration services from early-stage advertising video creativity, shooting, editing, to advertising operation and management on social media apps. Further expanding its business operations, HFUS reacquired full ownership of HZHF at no cost on April 1, 2024, and subsequently rebranded it as Hangzhou Hartford WP Culture Media Ltd. (“HZWP”). On April 11, 2024, HFUS continued its growth trajectory by establishing a new subsidiary named Shanghai DZ Culture Media Ltd. (“SHDZ”).
Basis of Presentation	Basis of Presentation The consolidated financial statements include the accounts of Hartford Creative Group, Inc., 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.
Use of Estimates	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.
Revenue Recognition	Revenue Recognition The Company follows 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. 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. The Company is developing business plan and aim to provide customers with vertical integration services from early-stage advertising video creativity, shooting, editing, to advertising operation and management on social media apps. Most of the advertising revenue will be generated by placing ad products on Tik Tok, Toutiao, Kwai, RED, WeChat, and other third-party affiliated websites and mobile applications. The revenues from the display of impression-based ads will be recognized in the contracted period in which the impressions are delivered. The Company will also generate revenue from the delivery of certain services, such as the creation and delivery of ads that appear on third-party publishers’ websites and social platforms. The Company recognizes revenues from these services in the period in which the service is completed. During the three months ended April 30, 2024, the Company has entered advertising service contracts with twenty customers and received approximately RMB 22.5 million (USD 3.1 million) as advanced payment from these customers. The Company also entered into two major supplier contracts for advertising placement and prepaid RMB 21.8 million (USD 3.0 million). During the three months ended April 30, 2024, the Company recognized $116,640 net revenue from the advertisement placement services. The Company provides traffic acquisition service to place advertisements. The advertisements are published on the targeted media platforms as determined by the customers. Revenue is recognized at a point in time when the placement of advertisements is completed. The Company is not the principal in this arrangement as the Company does not control the specified service (i.e., the traffic) before that service is delivered to the customer, because (i) it is the targeted media platform, rather than the Company, who is primarily responsible for providing the media publishing service; (ii) the media platforms are identified and determined by the customers, rather than the Company, and the Company does not commit to acquire the traffic before transferring to the customers. Therefore, the Company is not the principal in executing these transactions. The Company reports the amount received from the customers and the amounts paid to the media platforms related to these transactions on a net basis. During the nine months ended April 30, 2024, the Company also generated $62,443 revenue from designing, making, and placing video advertising for our related party customers, primarily Shanghai DuBian Assets Management Ltd.( “SH Dubian”), which is managed by our major shareholder’s relatives. In the past years, the company’s main operations were focusing on early childhood education and hospitality services. 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 for the three and nine months ended April 30, 2023. See Note 3 Acquisitions and Disposals.
Recent Accounting Pronouncements	Recent Accounting Pronouncements. Recently not yet adopted accounting pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740), Improvements to Income Tax Disclosures. The new guidance requires enhanced disclosures about income tax expenses. The Company is required to adopt this guidance in the first quarter of the fiscal year 2026. Early adoption is permitted on a prospective basis. We are currently evaluating the impact of this ASU on our annual income tax disclosures. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280), Improvements to Reportable Segment Disclosures. The new guidance requires enhanced disclosures about significant segment expenses. The Company is required to adopt this guidance for its annual reporting in fiscal year 2025 and for interim period reporting beginning the first quarter of fiscal year 2026 on a retrospective basis. Early adoption is permitted. We are currently evaluating the impact of this ASU on our segment disclosures. The Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the consolidated financial position, statements of operations and cash flows.

ACQUISITIONS AND DISPOSALS (Tables)

9 Months Ended

Apr. 30, 2024

Business Combination, Asset Acquisition, and Joint Venture Formation [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	)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	3 Months Ended			9 Months Ended
	Apr. 30, 2024 USD ($)	Apr. 30, 2024 CNY (¥)	Apr. 30, 2023 USD ($)	Apr. 30, 2024 USD ($)	Apr. 30, 2023 USD ($)	Apr. 30, 2024 CNY (¥)	Aug. 01, 2022 USD ($)	Aug. 01, 2022 CNY (¥)	Aug. 31, 2021	Dec. 31, 2020	Mar. 23, 2020	Jul. 24, 2019
Advanced payment from contracted customers	$ 3,100,000	¥ 22,500,000
Prepaid advertising	3,000,000.0			$ 3,000,000.0		¥ 21,800,000
Revenues	116,640			179,083
Shanghai Oversea Chinese Culture Media Ltd [Member] \| Discontinued Operations, Disposed of by Sale [Member]
Sale of business unit, consideration							$ 1,831
Shanghai Oversea Chinese Culture Media Ltd [Member] \| Discontinued Operations, Disposed of by Sale [Member] \| Hartford International Education Technology Co., Ltd [Member]
Percentage of voting interests sold							90.00%	90.00%
Sale of business unit, consideration							$ 900	¥ 5,850
Shanghai Oversea Chinese Culture Media Ltd [Member] \| Discontinued Operations, Disposed of by Sale [Member] \| Hangzhou Hartford Comprehensive Health Management Ltd [Member]
Percentage of voting interests sold							100.00%	100.00%
Sale of business unit, consideration							$ 1,000	¥ 6,500
Shanghai DuBian Assets Management Ltd [Member]
Revenues				$ 62,443
Hangzhou Longjing Qiao Fu Vacation Hotel Co., Ltd. [Member]
Equity ownership percentage										60.00%
Shanghai Qiao Garden International Travel Agency [Member]
Equity ownership percentage										90.00%
Pudong Haojin Childhood Education Ltd [Member]
Equity ownership percentage												100.00%
Shanghai Hongkou HaiDeFuDe Childcare Co., Ltd. [Member]
Equity ownership percentage											100.00%
Shanghai HDFD Zhongli Education Technology Co Ltd [Member]
Equity ownership percentage									96.00%
Shanghai HDFD Zhongli Education Technology Co Ltd [Member] \| Two Individual Investors [Member]
Equity ownership percentage									4.00%

GOING CONCERN (Details Narrative) - USD ($)	Apr. 30, 2024	Jul. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ 6,995,390	$ 7,003,717

SCHEDULE OF NET ASSETS (LIABILITIES) DISPOSED OF SUBSIDIARY (Details) - Shanghai Oversea Chinese Culture Media Ltd [Member] - Discontinued Operations, Disposed of by Sale [Member]	Aug. 01, 2022 USD ($)
Defined Benefit Plan Disclosure [Line Items]
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)

ACQUISITIONS AND DISPOSALS (Details Narrative)	Aug. 01, 2022 USD ($)	Aug. 01, 2022 CNY (¥)	Jan. 31, 2019
Shanghai Oversea Chinese Culture Media Ltd [Member] \| Discontinued Operations, Disposed of by Sale [Member]
Business Acquisition [Line Items]
Sale of business unit, consideration	$ 1,831
Shanghai Oversea Chinese Culture Media Ltd [Member] \| Discontinued Operations, Disposed of by Sale [Member] \| Hartford International Education Technology Co., Ltd [Member]
Business Acquisition [Line Items]
Percentage of voting interests sold	90.00%	90.00%
Sale of business unit, consideration	$ 900	¥ 5,850
Shanghai Oversea Chinese Culture Media Ltd [Member] \| Discontinued Operations, Disposed of by Sale [Member] \| Hangzhou Hartford Comprehensive Health Management Ltd [Member]
Business Acquisition [Line Items]
Percentage of voting interests sold	100.00%	100.00%
Sale of business unit, consideration	$ 1,000	¥ 6,500
Shanghai Luo Sheng International Trade Ltd. [Member]
Business Acquisition [Line Items]
Business acquired ownership interest	100.00%	100.00%	100.00%

RELATED PARTY TRANSACTIONS (Details Narrative)			3 Months Ended		9 Months Ended
RELATED PARTY TRANSACTIONS (Details Narrative)	Feb. 18, 2024 USD ($) ft²	Feb. 18, 2024 CNY (¥) ft²	Apr. 30, 2024 USD ($)	Apr. 30, 2023 USD ($)	Apr. 30, 2024 USD ($)	Apr. 30, 2023 USD ($)	Apr. 22, 2024 USD ($)	Feb. 18, 2024 m²	Jul. 31, 2023 USD ($)
Related Party Transaction [Line Items]
Proceeds from related party debt					$ 141,978	$ 85,000
Revenues			$ 116,640		179,083
Cost of revenue					55,505
Lease area	543	543						50.4
Lease term description	The lease is effective from February 18, 2024 to February 17, 2026	The lease is effective from February 18, 2024 to February 17, 2026
Fixed monthly rent	$ 638	¥ 4,600
ROU assets-operating lease			12,530		12,530
Current operating lease liabilities			1,548		1,548
Noncurrent lease liabilities			5,600		5,600
Mr. Lianyu Song [Member]
Related Party Transaction [Line Items]
Related party payables and loans			71,153		71,153				72,133
Related Party [Member]
Related Party Transaction [Line Items]
Other Receivables, Net, Current			964		964				964
Related party payables and loans			4,346,126		4,346,126				4,367,194
Revenues					62,443
SHQiahong [Member]
Related Party Transaction [Line Items]
Related party payables and loans			570,950		570,950				586,236
Shanghai Oversea Chinese Culture Media Ltd [Member]
Related Party Transaction [Line Items]
Related party payables and loans			$ 3,198,724		$ 3,198,724				3,291,324
Hartford Hotel Investment Inc [Member]
Related Party Transaction [Line Items]
Interest rate			5.00%		5.00%
Interest expense, related party			$ 4,667	$ 4,776	$ 14,998	$ 12,954
Unpaid principal and interest			398,500		398,500				$ 417,501
Mr. Lianyu Song [Member]
Related Party Transaction [Line Items]
Interest expense, related party			821
Unpaid principal and interest			$ 106,799		$ 106,799
Interest rate			5.00%		5.00%
Proceeds from related party debt			$ 135,000
Principal amount to offset profits							$ 29,022
Shanghai DuBian Assets Management Ltd [Member]
Related Party Transaction [Line Items]
Revenues					$ 62,443

Advance to contractor and Contract liabilities (Details Narrative) - USD ($)	Apr. 30, 2024	Jul. 31, 2023
Advance To Contractor And Contract Liabilities
Prepayments to contractor	$ 290,011
Contract liabilities	$ 261,577

Concentration risk (Details Narrative) - Customer Concentration Risk [Member]	3 Months Ended	9 Months Ended
	Apr. 30, 2024	Apr. 30, 2024
Revenue Benchmark [Member] \| Four Customers [Member]
Concentration Risk [Line Items]
Total advanced payments	81.00%	79.00%
Revenue Benchmark [Member] \| One Contractor [Member]
Concentration Risk [Line Items]
Total advanced payments	100.00%	98.00%
Contract Liabilities [Member] \| Three Customers [Member]
Concentration Risk [Line Items]
Total advanced payments		98.00%
Advanced Payments [Member] \| Two Contractors [Member]
Concentration Risk [Line Items]
Total advanced payments		100.00%

SEGMENT INFORMATION (Details Narrative)	9 Months Ended
SEGMENT INFORMATION (Details Narrative)	Apr. 30, 2024 Segment
Segment Reporting [Abstract]
Number of reportable segments	1

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