v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Jan. 31, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF TAX EXPENSE FOR FEDERAL INCOME TAX PURPOSES

  

   January 31,   January 31, 
   2026   2025 
Tax expense (benefit) at the statutory rate  $(335,674)  $(451,863)
State income taxes, net of federal income tax benefit   (79,922)   (107,586)
Change in valuation allowance   415,596    559,449 
Total  $-   $- 
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The tax effect of significant components of the Company’s deferred tax assets and liabilities at January 31, 2026, and 2025, are as follows:

  

   January 31,   January 31, 
   2026   2025 
Deferred tax assets:          
Net operating loss carryforward  $1,726,961   $1,311,365 
Timing differences   -    - 
Total gross deferred tax assets   1,726,961    1,311,365 
Less: Deferred tax asset valuation allowance   (1,726,961)   (1,311,365)
Total net deferred taxes  $-   $-