| SCHEDULE OF TAX EXPENSE FOR FEDERAL INCOME TAX PURPOSES |
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 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 April 30, 2026, and January 31, 2026,
are as follows:
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
| | |
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 | |
$ | - | | |
$ | - | |
|
The
tax effect of significant components of the Company’s deferred tax assets and liabilities at January 31, 2026, and 2025, are as
follows:
SCHEDULE
OF DEFERRED TAX ASSETS AND LIABILITIES
| | |
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 | |
$ | - | | |
$ | - | |
|