v3.26.1
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Apr. 30, 2026
Apr. 30, 2025
Cash Flows from Operating Activities:    
Net loss $ (62,418) $ (55,064)
Adjustments to reconcile net loss to net Cash used by operations    
Bad debt expense 229 537
Depreciation and amortization - cost of goods sold 0 1,988
Depreciation and amortization - operations 2,537 16,466
Decrease (increase) in operating assets/liabilities    
Accounts receivable (11,521) (16,205)
Accounts payable 40,045 16,783
Accrued expenses 9,574 (1,314)
Total Adjustments 40,864 18,255
Net cash (used in) provided by operating activities (21,554) (36,809)
Cash flows from financing activities    
Proceeds from and repayments of related party loan 0 (15,222)
Proceeds from notes payable 36,825 55,697
Repayment of notes payable (15,291) (2,743)
Net cash provided by financing activities 21,534 37,732
Net cash (decrease) increase for the period (20) 923
Cash at beginning of period 9,160 9,089
Cash at end of period $ 9,140 $ 10,012