v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Jan. 31, 2026
INCOME TAXES  
Schedule of Deferred Tax Assets

 

 

January 31,

2026

 

 

January 31,

2025

 

Net operating loss carryforwards

 

$69,445,000

 

 

$68,000,000

 

Tax effected deferred tax assets

 

 

14,583,000

 

 

 

14,280,000

 

Valuation allowance

 

 

(14,583,000)

 

 

(14,280,000)

Deferred tax assets, net

 

$

 

 

$

 

Schedule of statutory federal income tax rate

 

 

2026

 

 

2025

 

U.S. federal statutory rate

 

 

21.0%

 

 

21.0%

State income taxes, net of federal benefit (Nevada)

 

 

0.0%

 

 

0.0%

Change in valuation allowance

 

 

(21.0)%

 

 

(21.0)%

Effective tax rate

 

 

0.0%

 

 

0.0%