v3.26.1
INCOME TAXES (Tables)
12 Months Ended
Jan. 31, 2026
INCOME TAXES  
Schedule of reconciliation of the federal statutory tax rate to the effective tax rate

 

 

January 31,

 

 

January 31,

 

 

 

2026

 

 

2025

 

Net Operating Loss

 

$(385,411)

 

$(679,914)

Statutory federal income tax rate

 

 

21%

 

 

21%

Income Tax expense

 

 

(80,936)

 

 

(142,782)

Less: valuation allowance

 

 

80,936

 

 

 

142,782

 

Income Tax expense

 

$-

 

 

$-

 

Schedule of deferred tax assets and liabilities

 

 

January 31,

 

 

January 31,

 

 

 

2026

 

 

2025

 

Net operating carryforward

 

$5,974,373

 

 

$5,588,962

 

Statutory federal income tax rate

 

 

21%

 

 

21%

Tax benefit of net operating loss carryforward

 

 

(1,254,618)

 

 

(1,173,682)

Valuation allowance

 

 

1,254,618

 

 

 

1,173,682

 

Deferred income tax assets

 

$-

 

 

$-