Consolidated Statements of Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Earnings / Accumulated Deficit	Acccumulated Other Comprehensive Income	Total
Beginning balance, shares at Jul. 31, 2018	0	4,977,332
Beginning balance, value at Jul. 31, 2018	$ 0	$ 4,977	$ 4,594,285	$ (5,152,172)	$ (21,870)	$ (574,780)
Foreign currency translation adjustment					139	139
Net income (loss)				(25,976)		(25,976)
Ending balance, shares at Oct. 31, 2018	0	4,977,332
Ending balance, value at Oct. 31, 2018	$ 0	$ 4,977	4,594,285	(5,178,148)	(21,731)	(600,617)
Beginning balance, shares at Jul. 31, 2019	0	7,977,332
Beginning balance, value at Jul. 31, 2019	$ 0	$ 7,977	4,681,285	(4,697,648)	(25,201)	(33,587)
Foreign currency translation adjustment					109	109
Net income (loss)				(26,925)		(26,925)
Ending balance, shares at Oct. 31, 2019	0	7,977,332
Ending balance, value at Oct. 31, 2019	$ 0	$ 7,977	$ 4,681,285	$ (4,724,573)	$ (25,092)	$ (60,403)

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

Grand Perfecta, Inc. 10-Q