v3.25.4
STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Jan. 31, 2024
Jan. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (1,118,562) $ (4,164,396)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation expense 15,062 15,062
Impairment of equipment 10,449 0
Non-cash lease expense 166,030 204,273
Stock-based compensation 164,865 190,365
Allowance for credit losses 0 33,632
Deferred tax benefit 0 (6,181)
Changes in assets and liabilities:    
Accounts receivable 380,000 2,538,390
Prepaid expenses 27,422 (24,788)
Deposits 0 (6,000)
Payroll liability 0 35,115
Accounts payable and other payables 283,938 1,179,417
Change in operating lease liability (169,647) (200,559)
Income tax payable 0 7,791
Advances from related party for operating expense 205,523 120,323
Net cash used in operating activities (34,920) (77,556)
CASH FLOWS FROM FINANCING ACTIVITY    
Advances from related party 5,277 0
Net cash provided by financing activity 5,277 0
Net change in cash (29,643) (77,556)
Cash at beginning of period 29,656 107,212
Cash at end of period 13 29,656
Supplemental cash flow disclosures:    
Income taxes paid 0 800
Interest expense paid 0 0
Non-cash investing and financing activities    
Stock-based compensation for restricted common shares $ 164,865 $ 164,865