v3.26.1
INCOME TAXES (Tables)
3 Months Ended
Apr. 30, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF TAX EXPENSE FOR FEDERAL INCOME TAX PURPOSES

  

   April 30, 2026   January 31, 2026 
Tax expense (benefit) at the statutory rate  $(237,327)  $(335,674)
State income taxes, net of federal income tax benefit   (56,506)   (79,922)
Change in valuation allowance   293,833    415,596 
Total  $-   $- 
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The tax effect of significant components of the Company’s deferred tax assets and liabilities at April 30, 2026, and January 31, 2026, are as follows:

  

   April 30, 2026   January 31, 2026 
Deferred tax assets:          
Net operating loss carryforward  $2,020,795   $1,726,961 
Timing differences   -    - 
Total gross deferred tax assets   2,020,795    1,726,961 
Less: Deferred tax asset valuation allowance   (2,020,795)   (1,726,961)
Total net deferred taxes  $-   $-