v3.26.1
PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)
12 Months Ended
Jan. 31, 2026
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets are carried at historical cost and are expected to be consumed within one year. As of January 31, 2026, and 2025, prepaid expenses and other current assets consisted of the following:

 

   January 31, 2026   January 31, 2025 
Tax and Insurance Escrow  $57,951   $57,752 
Deposits   -    - 
Prepaid Insurance   28,423    95,532 
Prepaid Workman’s Compensation   672    592 
Miscellaneous Prepaid Expenses   50,332    45,357 
Total Prepaid Expenses and Current Assets  $137,378   $199,233