INCOME TAXES (Details) - USD ($) |
12 Months Ended | |
|---|---|---|
Jan. 31, 2026 |
Jan. 31, 2025 |
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| INCOME TAXES | ||
| Net Operating Loss | $ (385,411) | $ (679,914) |
| Statutory federal income tax rate | 21.00% | 21.00% |
| Income Tax expense | $ (80,936) | $ (142,782) |
| Less: valuation allowance | 80,936 | 142,782 |
| Income Tax expense | $ 0 | $ 0 |
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- Definition Amount of current federal tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current national tax expense (benefit) for non-US (United States of America) jurisdiction. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to increase (decrease) in the valuation allowance for deferred tax assets. Reference 1: http://www.xbrl.org/2003/role/exampleRef
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- References No definition available.
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