v3.20.1

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Oct. 31, 2019	Oct. 31, 2018	Jul. 31, 2019
Cash flows from operating activities
Net loss	$ (26,925)	$ (25,976)
Less net (income) loss from discontinued operations	3,021	(2,353)
Changes in operating assets and liabilities:
Accounts payable and accrued expenses	22,904	(9,527)
Operating cash flows from discontinued operations	(163)	3,282
Net cash used in operating activities	(1,202)	(34,574)
Cash flows from investing activities
Investing activities of discontinued operations	0	0
Net cash used in investing activities	0	0
Cash flows from financing activities
Proceeds from related party advances	1,000	0
Financing activities of discontinued operations	0	0
Net cash provided by financing activities	1,000	0
Effect of exchange rate fluctuations on cash	41	(118)
Net change in cash	(161)	(34,692)
Cash of continuing operations, beginning of period	235	49,857	$ 49,857
Cash of discontinued operations, beginning of period	516	2,859	2,859
Cash, beginning of the period	751	52,716	52,716
Cash, end of the period	590	18,024	751
Less: cash of discontinued opertions, end of period	355	6,023	516
Cash of continuing operations, end of period	235	12,001	$ 235
Supplemental disclosure of cash flow information:
Interest paid	0	0
Income taxes paid	$ 0	$ 0

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 210
-Section 45
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=118262064&loc=SL116631418-115840

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.1)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 210
-Section 45
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=118262064&loc=SL116631419-115840

Grand Perfecta, Inc. 10-Q