INCOME TAXES (Details Narrative) - USD ($) |
12 Months Ended | |
|---|---|---|
Jan. 31, 2026 |
Jan. 31, 2025 |
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| INCOME TAXES | ||
| Federal net operating loss ("NOL") carryforwards | $ 5,974,373 | $ 5,588,962 |
| Interest and penalties | 29,957 | 95,008 |
| Income taxes payable | $ 344,234 | $ 313,722 |
| Effective tax rate, percent | 21.00% | |
| Additions [Member] | ||
| INCOME TAXES | ||
| Interest and penalties | $ 555 | |
| X | ||||||||||
- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition The sum of the amounts of estimated penalties and interest recognized in the period arising from income tax examinations. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- Definition Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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- Details
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