v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
3 Months Ended 9 Months Ended 12 Months Ended
Oct. 31, 2024
Oct. 31, 2023
Oct. 31, 2024
Oct. 31, 2023
Jan. 31, 2024
Reserve for credit losses $ 33,632   $ 33,632    
Less: Allowance for credit loss (33,632)   (33,632)   $ (33,632)
Accounts payable - related party 2,411,000   $ 2,411,000   2,411,000
Unrecognized tax benefits that would impact effective tax rate     50.00%    
Income tax payable 297,079   $ 297,079    
Impairment of equipment         $ 10,449
Depreciation $ 2,489 $ 3,766 $ 7,468 $ 11,297  
Vehicle          
Estimated useful life     5 years    
Equipment | Bottom          
Estimated useful life     3 years    
Equipment | Top          
Estimated useful life     5 years