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Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Apr. 30, 2024
Apr. 30, 2023
Cash flows from operating activities:    
Net income (loss) $ 311,381 $ (118,579)
Adjustments to reconcile net income (loss) to net cash used in operating activities:    
Depreciation 1,617 1,458
Stock based compensation 77,626 19,265
Amortization of debt discounts 9,176 45,248
Gain on change in fair value of derivative liabilities (851,032) (63,102)
Changes in assets and liabilities:    
Prepaid expenses 347 (204)
Accounts payable and accrued expenses 13,029 (3,999)
Accrued expenses to related party 2,143
Cash flows used in operating activities: (435,713) (119,913)
Cash flows from financing activities:    
Repayments of advances, related party (10,000)
Proceeds from notes payable, related party 285,000
Payments on notes payable (2,962)
Proceeds from convertible promissory notes 100,000 80,000
Receipt of subscription receivable 16,368
Net cash provided by financing activities 375,000 93,406
Increase (decrease) in cash and cash equivalents (60,713) (26,507)
Cash and cash equivalents, beginning of period 72,099 32,616
Cash and cash equivalents, end of period 11,386 6,109
Supplemental disclosure of cash flow information:    
Income tax paid
Interest paid 474
Supplemental disclosure of non-cash items:    
Resolution of derivative liabilities due to debt conversions and untainted warrants 43,931
Debt discounts due to derivative liabilities 33,720
Common stock issued for conversion of debt and interest 70,943
Expenses paid by related party on behalf of the Company 1,579
Prepaid insurance financed with note payable 24,750 24,850
Cashless exercise of warrants 16,750
Settlement of subscription and interest receivable $ 17,230