SUBSEQUENT EVENTS |
9 Months Ended |
|---|---|
Oct. 31, 2025 | |
| SUBSEQUENT EVENTS | |
| SUBSEQUENT EVENTS | Note 8 – SUBSEQUENT EVENTS
The Company has evaluated subsequent events in accordance with Accounting Standards Codification (“ASC”) Topic 855, Subsequent Events. Management reviewed all events and transactions that occurred after the balance sheet date of October 31, 2025, through the date the financial statements were issued. Based on our evaluation, no material events have occurred that require disclosure, other than as described below.
On May 18, 2026, the Company entered into a deferred payment agreement with a related party for amount of $2,411,000, both parties agreed to defer collection efforts for a period of twenty -four (24) months from May 18, 2026 and the related party will not demand immediate repayment of the outstanding balance of $2,411,000 (see Note 4). |