v3.26.1
OPERATING LEASES (Tables)
9 Months Ended
Oct. 31, 2024
OPERATING LEASES  
Schedule of operating lease expense

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

 

October 31,

 

 

October 31,

 

 

 

2024

 

 

2023

 

 

2024

 

 

2023

 

Operating lease cost

 

$-

 

 

$39,995

 

 

$79,991

 

 

$119,986

 

Short-term lease cost

 

 

-

 

 

 

-

 

 

 

-

 

 

 

36,715

 

Variable lease cost

 

 

-

 

 

 

12,186

 

 

 

25,180

 

 

 

31,925

 

Total lease cost

 

$-

 

 

$52,181

 

 

$105,171

 

 

$188,626

 

Schedule of supplementary information on cash flow and other information for leasing activities

 

 

 Nine Months Ended

 

 

 

 October 31,

 

 

 

2024

 

 

2023

 

Cash paid for operating cash flows from operating leases

 

$96,075

 

 

$140,365

 

Right-of-use asset obtained in exchange for new operating lease liabilities

 

$-

 

 

$-

 

 

 

 

 

 

 

 

 

 

Remaining lease term - operating leases (year)

 

 

0.00

 

 

 

0.75

 

Discount rate — operating leases

 

 

10.00%

 

 

10.00%
Schedule of Operating lease right-of-use assets and liabilities

 

 

October 31,

 

 

January 31,

 

 

 

2024

 

 

2024

 

Operating lease right-of-use asset

 

$-

 

 

$89,652

 

 

 

 

 

 

 

 

 

 

Operating lease liabilities:

 

 

 

 

 

 

 

 

Current portion

 

$-

 

 

$93,334

 

Non-current portion

 

 

-

 

 

 

-

 

 

 

$-

 

 

$93,334