v3.25.4
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Jan. 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  
Schedule of computation was anti-dilutive

 

 

Years Ended

 

 

 

January 31,

 

 

 

2024

 

 

2023

 

 

 

 Shares

 

 

Shares

 

Unvested restricted common stock

 

 

32,972,900

 

 

 

65,945,800

 

Schedule of accounts receivable, net

 

 

January 31,

 

 

January 31,

 

 

 

2024

 

 

2023

 

Accounts receivable - Gross

 

$33,632

 

 

$413,632

 

Les: Allowance for credit loss

 

 

(33,632)

 

 

(33,632)

Accounts receivable - net

 

$-

 

 

$380,000

 

Schedule of property and equipment

 

 

January 31,

 

 

January 31,

 

 

 

2024

 

 

2023

 

Vehicle

 

$49,785

 

 

$49,785

 

Furniture and equipment

 

 

19,741

 

 

 

19,741

 

Computer

 

 

3,471

 

 

 

3,471

 

 

 

 

72,997

 

 

 

72,997

 

Accumulated depreciation

 

 

(38,485)

 

 

(23,423)

Accumulated impairment

 

 

(10,449)

 

 

-

 

Total vehicle and equipment, net

 

$24,063

 

 

$49,574