v3.26.1
INCOME TAXES (Tables)
6 Months Ended
Jul. 31, 2026
Income Tax Disclosure [Abstract]  
SCHEDULE OF TAX EXPENSE FOR FEDERAL INCOME TAX PURPOSES

  

   July 31,   January 31, 
   2026   2026 
Tax expense (benefit) at the statutory rate  $(472,070)  $(335,674)
State income taxes, net of federal income tax benefit   (112,398)   (79,922)
Change in valuation allowance   584,468    415,596 
Total  $-   $- 

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES

The tax effect of significant components of the Company’s deferred tax assets and liabilities at July 31, 2026, and January 31, 2026, are as follows:

  

   July 31,   January 31, 
   2026   2026 
Deferred tax assets:          
Net operating loss carryforward  $2,311,429   $1,726,961 
Timing differences   -    - 
Total gross deferred tax assets   2,311,429    1,726,961 
Less: Deferred tax asset valuation allowance   (2,311,429)   (1,726,961)
Total net deferred taxes  $-   $-