INCOME TAXES (Details 2) - USD ($) |
12 Months Ended | |
|---|---|---|
Jan. 31, 2024 |
Jan. 31, 2023 |
|
| INCOME TAXES | ||
| Allowance for credit loss | $ 7,063 | $ 7,063 |
| Stock based-compensation | 34,555 | 0 |
| Operating lease liability | 19,600 | 55,226 |
| Impairment expense | 2,194 | 0 |
| Net operating loss carryforward | 1,041,256 | 865,309 |
| Other, net | 0 | 168 |
| Total deferred tax assets | 1,104,668 | 927,766 |
| Valuation allowance | (1,078,716) | (868,172) |
| Net deferred tax assets | 25,952 | 59,594 |
| Amortization and depreciation | (7,125) | (5,901) |
| Operating lease right-of-use assets | (18,827) | (53,693) |
| Total deferred tax liabilities | (25,952) | (59,594) |
| Net deferred tax assets (liabilities) | $ 0 | $ 0 |
| X | ||||||||||
- Definition Amount of accumulated amortization of debt issuance costs. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount, after tax, of expense for award under share-based payment arrangement. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, classified as other. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences without jurisdictional netting. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References No definition available.
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- Definition Amount of operating expense for impairments of regulated operation. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- References No definition available.
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- References No definition available.
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- References No definition available.
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