v3.26.1
Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Apr. 30, 2026
Apr. 30, 2025
Cash flows from operating activities:    
Net loss $ (114,995) $ (336,132)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation 1,617 1,618
Stock based compensation 10,730 33,348
Amortization of debt discounts 265,532 25,049
Gain on change in fair value of derivative liabilities (429,456) (46,495)
Loss on settlement of liabilities 143,373
Changes in assets and liabilities:    
Prepaid expenses and other current assets 3,399 (1,878)
Accounts payable and accrued expenses 28,905 18,171
Accrued expenses to related party 3,746
Cash flows used in operating activities: (234,268) (159,200)
Cash flows from financing activities:    
Proceeds from advances, related party 75,000
Repayments of advances (1,000)
Repayments of notes payable, related party (10,000)
Proceeds from convertible promissory notes 160,000 125,000
Repayments of convertible promissory notes (137,500) (123,860)
Proceeds from the issuance of common stock for cash, net 91,840
Proceeds from the issuance of common stock and warrants in a private placement 49,142
Net cash provided by financing activities 22,500 206,122
Increase (decrease) in cash and cash equivalents (211,768) 46,922
Cash and cash equivalents, beginning of period 276,959 20,962
Cash and cash equivalents, end of period 65,191 67,884
Supplemental disclosure of cash flow information:    
Income tax paid
Interest paid 41,250 960
Supplemental disclosure of non-cash items:    
Shares issued for conversion of debt and interest 270,876 24,640
Prepaid insurance financed with note payable 24,750 24,750
Issuance of common stock and warrants in private placement for settlement of liabilities 277,260
Resolution of derivative liabilities due to debt conversions 131,503
Debt discounts due to derivative liabilities 251,549
Reclass of APIC to derivative liabilities for tainted warrants $ 379,936