v3.26.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
3 Months Ended 6 Months Ended
Jul. 31, 2026
Jul. 31, 2026
Jul. 31, 2025
Jan. 31, 2026
Jan. 31, 2025
Cash $ 13,367 $ 13,367 $ 799 $ 2,084 $ 272
Income taxes payable 342,852 342,852   344,234  
Interest and penalties   0 23,172    
Depreciation   4,149 4,979    
Tax and expenses 0 1,382 $ 0    
Accounts payable - related party $ 0 $ 0   $ 2,411,000  
Unrecognized tax benefits that would impact effective tax rate   50.00%      
Vehicle          
Estimated useful life   5 years      
Furniture and equipment          
Impairment of equipment   $ 10,449      
Equipment | Bottom          
Estimated useful life   3 years      
Equipment | Top          
Estimated useful life   5 years