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<p id="xdx_807_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_zV465jVfWogb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NOTE 1 – Organization Basis of Presentation Liberty Star Uranium & Metals Corp. (the “Company,” “we,” “our,” or “Liberty Star”) was formerly Liberty Star Gold Corp. and formerly Titanium Intelligence, Inc. (“Titanium”). Titanium was incorporated on August 20, 2001 under the laws of the State of Nevada. On February 5, 2004, we commenced operations in the acquisition and exploration of mineral properties business. Big Chunk Corp. (“Big Chunk”) was our wholly-owned subsidiary and was incorporated on December 14, 2003 in the State of Alaska. Until 2016 Big Chunk was engaged in the acquisition and exploration of mineral properties business in the State of Alaska until its dissolution on July 26, 2019. Redwall Drilling Inc. (“Redwall”) was our wholly-owned subsidiary and was incorporated on August 31, 2007 in the State of Arizona. Redwall performed drilling services on the Company’s mineral properties. Redwall ceased drilling activities in July 2008 and was dissolved on March 30, 2010. We formed the wholly-owned subsidiary, Hay Mountain Super Project LLC (“HMSP”) incorporated on October 24, 2014, to serve as the primary holding company for development of the potential ore bodies encompassed in the Hay Mountain area of interest in Arizona. We renamed HMSP to Hay Mountain Holdings LLC (“HMH”) on March 5, 2019. In April 2007, we changed our name to Liberty Star Uranium & Metals Corp. On February 22, 2019, the Company registered the tradename ‘Liberty Star Minerals’ with the state of Arizona to be recognized as ‘doing business as’, or ‘d/b/a’ Liberty Star Minerals. We have not generated any revenues from operations. On April 11, 2019, we formed a new subsidiary named Earp Ridge Mines LLC (“Earp Ridge”) wholly-owned by HMH. On August 13, 2020, the Company formed Red Rock Mines, LLC (“Red Rock”), an Arizona corporation, as a wholly-owned subsidiary of Hay Mountain Holdings, LLC.

NOTE 2 – Summary of significant accounting policies Summary of Significant Accounting Policies The summary of significant accounting policies presented below is designed to assist in understanding the Company’s consolidated financial statements. Such consolidated financial statements and accompanying notes are the representations of the Company’s management, who is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America (“GAAP”) in all material respects and have been consistently applied in preparing the accompanying consolidated financial statements. The significant accounting policies adopted by the Company are as follows: Use of estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. The valuation of stock-based compensation, classification and valuation of common stock purchase warrants, classification and value of embedded conversion options, value of beneficial conversion features, valuation allowance on deferred tax assets, the determination of useful lives and recoverability of depreciable assets, accruals, and contingencies are significant estimates made by management. It is at least reasonably possible that a change in these estimates may occur in the near term. Principles of consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary HMH and the HMH wholly owned subsidiaries Earp Ridge and Red Rock. All significant intercompany accounts and transactions have been eliminated upon consolidation. Cash and cash equivalents We consider cash held at banks and all highly liquid investments with original maturities of three months or less to be cash and cash equivalents. We maintain our cash in bank deposit accounts which, for periods of time, may exceed federally insured limits. On January 31, 2024 and 2023, we had no cash balances in bank deposit accounts that exceeded federally insured limits. Mineral claim costs We account for costs incurred to acquire, maintain, and explore mineral properties as a charge to expense in the period incurred until the time that a proven mineral resource is established, at which point development of the mineral property would be capitalized. Currently, we do not have any proven mineral resources on any of our mineral properties. Long-lived assets and impairment of long-lived assets Property and equipment are stated at cost. We capitalize all purchased equipment over $500 with a useful life of more than one year. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are stated at cost and are amortized over their estimated useful lives or the lease term, whichever is shorter. Maintenance and repairs are expensed as incurred while betterments or renewals are capitalized. Property and equipment are reviewed periodically for impairment. The estimated useful lives range from 3 to 7 years. We review long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Recoverability of a long-lived asset group to be held and used in operations is measured by a comparison of the carrying amount to the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset group. If such asset group is considered to be impaired, the impairment loss is measured as the amount by which the carrying amount of the asset group exceeds its fair value. Long-lived assets to be disposed of are carried at the lower of cost or fair value less the costs of disposal. Convertible promissory notes We report convertible promissory notes as liabilities at their carrying value less unamortized discounts, which approximates fair value. We bifurcate conversion options and detachable common stock purchase warrants and report them as liabilities at fair value at each reporting period when required in accordance with the applicable accounting guidance. When convertible promissory notes are converted into shares of our common stock in accordance with the debt terms, no gain or loss is recognized. We account for inducements to convert as an expense in the period incurred, included in debt conversion expense. Derivative liabilities The valuation of the derivative liability of our warrants is determined through the use of a Monte Carlo options model that values the liability of the warrants based on a risk-neutral valuation where the price of the option is its discounted expected value. The technique applied generates a large number of possible (but random) price paths for the underlying common stock via simulation, and then calculates the associated exercise value (i.e., “payoff”) of the option for each path. These payoffs are then averaged and discounted to a current valuation date resulting in the fair value of the option. The valuation of the derivative liability attached to the convertible debt is arrived at through the use of a Monte Carlo model that values the derivative liability within the notes. The technique applied generates a large number of possible (but random) price paths for the underlying (or underlying’s) via simulation, and then calculates the associated payment value (cash, stock, or warrants) of the derivative features. The price of the underlying common stock is modeled such that it follows a geometric Brownian motion with constant drift, and elastic volatility (increasing as stock price decreases). The stock price is determined by a random sampling from a normal distribution. Since the underlying random process is the same, for enough price paths, the value of the derivative is derived from path dependent scenarios and outcomes. The features in the notes are analyzed and incorporated into the model included the conversion features with the reset provisions, the call/redemption/prepayment options, and the default provisions. Based on these features, there are six primary events that can occur; payments are made in cash; payments are made with stock; the note holder converts upon receiving a redemption notice; the note holder converts the note; the issuer redeems the note; or the Company defaults on the note. The model simulates the underlying economic factors that influenced which of these events would occur, when they were likely to occur, and the specific terms that would be in effect at the time (i.e., stock price, conversion price, etc.). Probabilities are assigned to each variable such as redemption likelihood, default likelihood, and timing and pricing of reset events over the remaining term of the notes based on management projections. This leads to a cash flow simulation over the life of the note. A discounted cash flow for each simulation is completed and is compared to the discounted cash flow of the note without the embedded features, thus determining a value for the derivative liability. Common stock purchase warrants We report common stock purchase warrants as equity unless a condition exists which requires reporting as a derivative liability at fair value. The valuation of the derivative liability of the warrants is determined through the use of a Monte Carlo options model that values the liability of the warrants based on a risk-neutral valuation where the price of the option is its discounted expected value. Stock based compensation The Company recognizes stock-based compensation for all share-based payment awards made to employees and non-employees based on the estimated fair values of the stock or options. The fair value of options to be granted are estimated on the date of each grant using the Black-Scholes option pricing model and amortized ratably over the option’s vesting periods, which approximates the service period. Environmental expenditures Our operations have been and may in the future be affected from time to time in varying degree by changes in environmental regulations, including those for future removal and site restoration costs. The likelihood of new regulations and their overall effect upon us are not predictable. We provide for any reclamation costs in accordance with the Accounting Standards Codification (“ASC”) Topic 410-30 “Asset Retirement and Environmental Obligations”. It is management’s opinion that we are not currently exposed to significant environmental and reclamation liabilities and have recorded no reserve for environmental and reclamation expenditures as of January 31, 2024 or 2023. Fair value of financial instruments Our financial instruments consist of cash and cash equivalents, accounts payable, accrued liabilities, convertible notes payable, notes payable, and derivative liability. It is management’s opinion that we are not exposed to significant interest, currency or credit risks arising from these financial instruments. With the exception of the derivative liability, the fair value of these financial instruments approximates their carrying values based on their short maturities or for long-term debt based on borrowing rates currently available to us for loans with similar terms and maturities. Gains and losses recognized on changes in estimated fair value of the warrant liability are reported in other income (expense) as gain (loss) on change in fair value. The Company measures and discloses certain financial assets and liabilities at fair value. Authoritative guidance defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Authoritative guidance also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: Level 1 –- Quoted prices in active markets for identical assets or liabilities. Level 2 –- Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 –- Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. <p id="xdx_897_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zxFoqErbeJh1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> Schedule of Fair Value of Financial Instruments Income taxes Income taxes are recorded using the asset and liability method. Under the asset and liability method, tax assets and liabilities are recognized for the tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Future tax assets and liabilities are measured using the enacted tax rates expected to apply when the asset is realized or the liability settled. The effect on future tax assets and liabilities of a change in tax rates is recognized in income in the period that enactment occurs. To the extent that the Company does not consider it more likely than not that a future tax asset will be recovered, it provides a valuation allowance against the excess. Interest and penalties associated with unrecognized tax benefits, if any, are classified as additional income taxes in the statement of operations. Net income (loss) per share Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted-average number of common shares outstanding during the period. Potential common stock equivalents are determined using the treasury stock method. For diluted net income (loss) per share purposes, the Company excludes stock options and other stock-based awards, including shares issued as a result of option exercises that are subject to repurchase by the Company, whose effect would be anti-dilutive from the calculation. During the years ended January 31, 2024 and 2023, the impact of <span id="xdx_909_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_c20230201__20240131__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_ztKc2VEuPbhh" title="Antidilutive securities">2,808,730 and <span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_c20220201__20230131__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_zB9N5oiGBu15" title="Antidilutive securities">313,760 of stock options, <span id="xdx_90B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_c20230201__20240131__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zM1n7jKVAsii" title="Antidilutive securities">14,254,813 and <span id="xdx_906_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_c20220201__20230131__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zUNf7lj5bcck" title="Antidilutive securities">2,256,070 of warrants, and <span id="xdx_90D_eus-gaap--IncrementalCommonSharesAttributableToConversionOfDebtSecurities_pid_c20230201__20240131__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleDebtMember_zn5i3LQByyA4" title="Common shares attributable to conversion of debt securities">0 and <span id="xdx_90A_eus-gaap--IncrementalCommonSharesAttributableToConversionOfDebtSecurities_pid_c20220201__20230131__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleDebtMember_zaALhX5YGbbl" title="Common shares attributable to conversion of debt securities">357,905 shares issuable from convertible notes, respectively, were excluded from the calculation as their impact would be anti-dilutive. Schedule of Reconciliation of Weighted Average Shares Outstanding Reclassification Certain reclassifications have been made to our prior year’s financial statements to conform to our current year presentation. These reclassifications had no effect on our previously reported results of operations or accumulated deficit. Newly Issued Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280), Improvements to Reportable Segment Disclosures to improve reportable segment disclosure requirements through enhanced disclosures about significant segment expenses. ASU 2023-07 expands public entities’ segment disclosures by requiring disclosure of significant segment expenses that are regularly provided to the CODM and included within each reported measure of segment profit or loss, an amount and description of its composition for other segment items and interim disclosures of a reportable segment’s profit or loss and assets. All disclosure requirements of ASU 2023-07 are required for entities with a single reportable segment. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods for our fiscal years beginning after December 15, 2024, and should be applied on a retrospective basis to all periods presented. Early adoption is permitted. We are currently evaluating the effect of adopting ASU 2023-07 on our disclosures. In December 2023, the FASB issued 2023-09, Income Taxes (Topic 740), Improvements to Income Tax Disclosures to enhance income tax information primarily through changes in the rate reconciliation and income taxes paid information. ASU 2023-09 is effective for annual periods beginning after December 15, 2024 on a prospective basis. Early adoption is permitted. We are currently evaluating the impact of this standard on our statements and related disclosures.

Use of estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. The valuation of stock-based compensation, classification and valuation of common stock purchase warrants, classification and value of embedded conversion options, value of beneficial conversion features, valuation allowance on deferred tax assets, the determination of useful lives and recoverability of depreciable assets, accruals, and contingencies are significant estimates made by management. It is at least reasonably possible that a change in these estimates may occur in the near term.

Principles of consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiary HMH and the HMH wholly owned subsidiaries Earp Ridge and Red Rock. All significant intercompany accounts and transactions have been eliminated upon consolidation.

Cash and cash equivalents We consider cash held at banks and all highly liquid investments with original maturities of three months or less to be cash and cash equivalents. We maintain our cash in bank deposit accounts which, for periods of time, may exceed federally insured limits. On January 31, 2024 and 2023, we had no cash balances in bank deposit accounts that exceeded federally insured limits.

Mineral claim costs We account for costs incurred to acquire, maintain, and explore mineral properties as a charge to expense in the period incurred until the time that a proven mineral resource is established, at which point development of the mineral property would be capitalized. Currently, we do not have any proven mineral resources on any of our mineral properties.

Long-lived assets and impairment of long-lived assets Property and equipment are stated at cost. We capitalize all purchased equipment over $500 with a useful life of more than one year. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. Leasehold improvements are stated at cost and are amortized over their estimated useful lives or the lease term, whichever is shorter. Maintenance and repairs are expensed as incurred while betterments or renewals are capitalized. Property and equipment are reviewed periodically for impairment. The estimated useful lives range from 3 to 7 years. We review long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. Recoverability of a long-lived asset group to be held and used in operations is measured by a comparison of the carrying amount to the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset group. If such asset group is considered to be impaired, the impairment loss is measured as the amount by which the carrying amount of the asset group exceeds its fair value. Long-lived assets to be disposed of are carried at the lower of cost or fair value less the costs of disposal.

500

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P7Y

Convertible promissory notes We report convertible promissory notes as liabilities at their carrying value less unamortized discounts, which approximates fair value. We bifurcate conversion options and detachable common stock purchase warrants and report them as liabilities at fair value at each reporting period when required in accordance with the applicable accounting guidance. When convertible promissory notes are converted into shares of our common stock in accordance with the debt terms, no gain or loss is recognized. We account for inducements to convert as an expense in the period incurred, included in debt conversion expense.

Derivative liabilities The valuation of the derivative liability of our warrants is determined through the use of a Monte Carlo options model that values the liability of the warrants based on a risk-neutral valuation where the price of the option is its discounted expected value. The technique applied generates a large number of possible (but random) price paths for the underlying common stock via simulation, and then calculates the associated exercise value (i.e., “payoff”) of the option for each path. These payoffs are then averaged and discounted to a current valuation date resulting in the fair value of the option. The valuation of the derivative liability attached to the convertible debt is arrived at through the use of a Monte Carlo model that values the derivative liability within the notes. The technique applied generates a large number of possible (but random) price paths for the underlying (or underlying’s) via simulation, and then calculates the associated payment value (cash, stock, or warrants) of the derivative features. The price of the underlying common stock is modeled such that it follows a geometric Brownian motion with constant drift, and elastic volatility (increasing as stock price decreases). The stock price is determined by a random sampling from a normal distribution. Since the underlying random process is the same, for enough price paths, the value of the derivative is derived from path dependent scenarios and outcomes. The features in the notes are analyzed and incorporated into the model included the conversion features with the reset provisions, the call/redemption/prepayment options, and the default provisions. Based on these features, there are six primary events that can occur; payments are made in cash; payments are made with stock; the note holder converts upon receiving a redemption notice; the note holder converts the note; the issuer redeems the note; or the Company defaults on the note. The model simulates the underlying economic factors that influenced which of these events would occur, when they were likely to occur, and the specific terms that would be in effect at the time (i.e., stock price, conversion price, etc.). Probabilities are assigned to each variable such as redemption likelihood, default likelihood, and timing and pricing of reset events over the remaining term of the notes based on management projections. This leads to a cash flow simulation over the life of the note. A discounted cash flow for each simulation is completed and is compared to the discounted cash flow of the note without the embedded features, thus determining a value for the derivative liability.

Common stock purchase warrants We report common stock purchase warrants as equity unless a condition exists which requires reporting as a derivative liability at fair value. The valuation of the derivative liability of the warrants is determined through the use of a Monte Carlo options model that values the liability of the warrants based on a risk-neutral valuation where the price of the option is its discounted expected value.

Stock based compensation The Company recognizes stock-based compensation for all share-based payment awards made to employees and non-employees based on the estimated fair values of the stock or options. The fair value of options to be granted are estimated on the date of each grant using the Black-Scholes option pricing model and amortized ratably over the option’s vesting periods, which approximates the service period.

Environmental expenditures Our operations have been and may in the future be affected from time to time in varying degree by changes in environmental regulations, including those for future removal and site restoration costs. The likelihood of new regulations and their overall effect upon us are not predictable. We provide for any reclamation costs in accordance with the Accounting Standards Codification (“ASC”) Topic 410-30 “Asset Retirement and Environmental Obligations”. It is management’s opinion that we are not currently exposed to significant environmental and reclamation liabilities and have recorded no reserve for environmental and reclamation expenditures as of January 31, 2024 or 2023.

Fair value of financial instruments Our financial instruments consist of cash and cash equivalents, accounts payable, accrued liabilities, convertible notes payable, notes payable, and derivative liability. It is management’s opinion that we are not exposed to significant interest, currency or credit risks arising from these financial instruments. With the exception of the derivative liability, the fair value of these financial instruments approximates their carrying values based on their short maturities or for long-term debt based on borrowing rates currently available to us for loans with similar terms and maturities. Gains and losses recognized on changes in estimated fair value of the warrant liability are reported in other income (expense) as gain (loss) on change in fair value. The Company measures and discloses certain financial assets and liabilities at fair value. Authoritative guidance defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Authoritative guidance also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: Level 1 –- Quoted prices in active markets for identical assets or liabilities. Level 2 –- Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 –- Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. <p id="xdx_897_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zxFoqErbeJh1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> Schedule of Fair Value of Financial Instruments

<p id="xdx_897_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zxFoqErbeJh1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> Schedule of Fair Value of Financial Instruments

Income taxes Income taxes are recorded using the asset and liability method. Under the asset and liability method, tax assets and liabilities are recognized for the tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Future tax assets and liabilities are measured using the enacted tax rates expected to apply when the asset is realized or the liability settled. The effect on future tax assets and liabilities of a change in tax rates is recognized in income in the period that enactment occurs. To the extent that the Company does not consider it more likely than not that a future tax asset will be recovered, it provides a valuation allowance against the excess. Interest and penalties associated with unrecognized tax benefits, if any, are classified as additional income taxes in the statement of operations.

Net income (loss) per share Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted-average number of common shares outstanding during the period. Potential common stock equivalents are determined using the treasury stock method. For diluted net income (loss) per share purposes, the Company excludes stock options and other stock-based awards, including shares issued as a result of option exercises that are subject to repurchase by the Company, whose effect would be anti-dilutive from the calculation. During the years ended January 31, 2024 and 2023, the impact of <span id="xdx_909_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_c20230201__20240131__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_ztKc2VEuPbhh" title="Antidilutive securities">2,808,730 and <span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_c20220201__20230131__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--StockOptionMember_zB9N5oiGBu15" title="Antidilutive securities">313,760 of stock options, <span id="xdx_90B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_c20230201__20240131__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zM1n7jKVAsii" title="Antidilutive securities">14,254,813 and <span id="xdx_906_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_c20220201__20230131__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zUNf7lj5bcck" title="Antidilutive securities">2,256,070 of warrants, and <span id="xdx_90D_eus-gaap--IncrementalCommonSharesAttributableToConversionOfDebtSecurities_pid_c20230201__20240131__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleDebtMember_zn5i3LQByyA4" title="Common shares attributable to conversion of debt securities">0 and <span id="xdx_90A_eus-gaap--IncrementalCommonSharesAttributableToConversionOfDebtSecurities_pid_c20220201__20230131__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleDebtMember_zaALhX5YGbbl" title="Common shares attributable to conversion of debt securities">357,905 shares issuable from convertible notes, respectively, were excluded from the calculation as their impact would be anti-dilutive. Schedule of Reconciliation of Weighted Average Shares Outstanding

2808730

313760

14254813

2256070

357905

Reclassification Certain reclassifications have been made to our prior year’s financial statements to conform to our current year presentation. These reclassifications had no effect on our previously reported results of operations or accumulated deficit.

Newly Issued Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280), Improvements to Reportable Segment Disclosures to improve reportable segment disclosure requirements through enhanced disclosures about significant segment expenses. ASU 2023-07 expands public entities’ segment disclosures by requiring disclosure of significant segment expenses that are regularly provided to the CODM and included within each reported measure of segment profit or loss, an amount and description of its composition for other segment items and interim disclosures of a reportable segment’s profit or loss and assets. All disclosure requirements of ASU 2023-07 are required for entities with a single reportable segment. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, and interim periods for our fiscal years beginning after December 15, 2024, and should be applied on a retrospective basis to all periods presented. Early adoption is permitted. We are currently evaluating the effect of adopting ASU 2023-07 on our disclosures. In December 2023, the FASB issued 2023-09, Income Taxes (Topic 740), Improvements to Income Tax Disclosures to enhance income tax information primarily through changes in the rate reconciliation and income taxes paid information. ASU 2023-09 is effective for annual periods beginning after December 15, 2024 on a prospective basis. Early adoption is permitted. We are currently evaluating the impact of this standard on our statements and related disclosures.

NOTE 3 – Going concern Going Concern These consolidated financial statements have been prepared in conformity with GAAP with the ongoing assumption that we will be able to realize our assets and discharge our liabilities in the normal course of business. However, certain conditions noted below currently exist which raise substantial doubt about our ability to continue as a going concern. These consolidated financial statements do not include any adjustments to the amounts and classifications of assets and liabilities that might be necessary should we be unable to continue as a going concern. Our operations have primarily been funded by the issuance of common stock and debt. Continued operations are dependent on our ability to complete equity financings or generate profitable operations in the future. Management’s plan in this regard is to secure additional funds through future equity financings, joint venture agreements or debt. Such financings may not be available or may not be available on reasonable terms. The Company has incurred losses from operations, has a working capital deficit and requires additional funds for further exploratory activity and to maintain its claims prior to attaining a revenue generating status. There are no assurances that a commercially viable mineral deposit exists on any of our properties. In addition, the Company may not find sufficient ore reserves to be commercially mined. As such, there is substantial doubt about the Company’s ability to continue as a going concern. Management is working to secure additional funds through the exercise of stock warrants already outstanding, equity financings, debt financings or joint venture agreements. The consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties.

NOTE 4 – Mineral claims Mineral Claims At January 31, 2024, we held a 100% interest in 93 standard federal lode mining claims located in the Tombstone region of Arizona. At January 31, 2024, we held 31 Arizona State Land Department Mineral Exploration Permits covering <span id="xdx_900_ecustom--MineralExplorationArea_iI_uAcre_c20240131__srt--StatementGeographicalAxis__custom--TombstoneRegionOfArizonaMember__srt--ReserveQuantitiesByTypeOfReserveAxis__custom--ThirtyOneArizonaStateLandDepartmentMineralExplorationMember_zVyeEtHv0Zri" title="Mineral exploration area">12,878.18 acres in the Tombstone region of Arizona. Title to mineral claims involves certain inherent risks due to difficulties of determining the validity of certain claims as well as potential for problems arising from the frequently ambiguous conveyance history characteristic of many mineral properties. All of the Company’s claims for mineral properties are in good standing as of January 31, 2024.

1 12878.18

NOTE 5 – Property and equipment Property and Equipment The balances of our major classes of depreciable assets and useful lives are: Schedule of Property and Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20240131_zk1YQOaCKUbj" style="border-bottom: black 1pt solid; text-align: center">January 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230131_zMXt1c1zx0x3" style="border-bottom: black 1pt solid; text-align: center">January 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--GeologyEquipmentMember_z6nYznS4JlZ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Geology equipment (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFByb3BlcnR5IGFuZCBFcXVpcG1lbnQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240131__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--GeologyEquipmentMember__srt--RangeAxis__srt--MinimumMember_zQTntdy9XCO8" title="Property and equipment useful lives">3 to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFByb3BlcnR5IGFuZCBFcXVpcG1lbnQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240131__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--GeologyEquipmentMember__srt--RangeAxis__srt--MaximumMember_z6qgagsXBBXa" title="Property and equipment useful lives">7 years)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">91,328</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">89,420</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--VehiclesAndTransportationEquipmentMember_zD4bp2YQvZod" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Vehicles and transportation equipment (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFByb3BlcnR5IGFuZCBFcXVpcG1lbnQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240131__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--VehiclesAndTransportationEquipmentMember_zOR9IZzDbuP6" title="Property and equipment useful lives">5 years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,592</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,592</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFurnitureAndEquipmentMember_zOhH2Mfqtvo1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Office furniture and equipment (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFByb3BlcnR5IGFuZCBFcXVpcG1lbnQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240131__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFurnitureAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zQZm0lY6Ul5h" title="Property and equipment useful lives">3 to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFByb3BlcnR5IGFuZCBFcXVpcG1lbnQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240131__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFurnitureAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zKTcNun2IVMj" title="Property and equipment useful lives">7 years)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">2,140</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">2,140</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_maPPAENzNKc_zsbSY1sMs6Wb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Property and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">131,060</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,152</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENzNKc_zCniTI3wfP9b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(113,416</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(107,264</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENzNKc_zgtPCXn9RiIb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">17,644</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">21,888</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> During the year ended January 31, 2023, the Company wrote off $265,403 of property and equipment and sold $40,673 of equipment. The Company recognized a gain of $5,000 from the sale of property. Depreciation expense was $6,152 and $5,834 for the years ended January 31, 2024 and 2023, respectively.

The balances of our major classes of depreciable assets and useful lives are: Schedule of Property and Equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_491_20240131_zk1YQOaCKUbj" style="border-bottom: black 1pt solid; text-align: center">January 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_49C_20230131_zMXt1c1zx0x3" style="border-bottom: black 1pt solid; text-align: center">January 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--GeologyEquipmentMember_z6nYznS4JlZ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Geology equipment (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFByb3BlcnR5IGFuZCBFcXVpcG1lbnQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240131__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--GeologyEquipmentMember__srt--RangeAxis__srt--MinimumMember_zQTntdy9XCO8" title="Property and equipment useful lives">3 to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFByb3BlcnR5IGFuZCBFcXVpcG1lbnQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240131__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--GeologyEquipmentMember__srt--RangeAxis__srt--MaximumMember_z6qgagsXBBXa" title="Property and equipment useful lives">7 years)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">91,328</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">89,420</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--VehiclesAndTransportationEquipmentMember_zD4bp2YQvZod" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Vehicles and transportation equipment (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFByb3BlcnR5IGFuZCBFcXVpcG1lbnQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240131__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--VehiclesAndTransportationEquipmentMember_zOR9IZzDbuP6" title="Property and equipment useful lives">5 years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,592</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,592</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFurnitureAndEquipmentMember_zOhH2Mfqtvo1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Office furniture and equipment (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFByb3BlcnR5IGFuZCBFcXVpcG1lbnQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240131__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFurnitureAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zQZm0lY6Ul5h" title="Property and equipment useful lives">3 to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIFByb3BlcnR5IGFuZCBFcXVpcG1lbnQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20240131__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeFurnitureAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zKTcNun2IVMj" title="Property and equipment useful lives">7 years)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">2,140</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">2,140</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_maPPAENzNKc_zsbSY1sMs6Wb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Property and equipment, gross</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">131,060</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,152</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENzNKc_zCniTI3wfP9b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(113,416</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(107,264</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENzNKc_zgtPCXn9RiIb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">17,644</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">21,888</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

P3Y

P7Y

91328

89420

P5Y

37592

P3Y

P7Y

2140

131060

129152

113416

107264

17644

21888

265403

40673

5000

6152

5834

NOTE 6 – Long-term debt and convertible promissory notes Long-term Debt and Convertible Promissory Notes Following is a summary of convertible promissory notes: Summary of Convertible Promissory Notes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20240131_z5c2wxH21b71" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">January 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20230131_zQkTq3IR4aWa" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">January 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_408_eus-gaap--ConvertibleDebt_iI_pp0p0_hus-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtOneMember_zPSR85zwPnra" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">8% convertible note payable issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_ecustom--DebtInstrumentIssuanceDate_c20230201__20240131__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtOneMember_z3X8NTa11cbe" title="Debt issuance date">July 2022, due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_ecustom--DebtInstrumentMaturityDate1_c20230201__20240131__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtOneMember_zHWWJuvnBcbc" title="Debt maturity date">July 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">30,138</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ConvertibleDebt_iI_pp0p0_hus-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtTwoMember_z4iAnl8yUYXf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">8% convertible note payable issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_ecustom--DebtInstrumentIssuanceDate_c20230201__20240131__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtTwoMember_znb0FguA27We" title="Debt issuance date">October 2022, due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_ecustom--DebtInstrumentMaturityDate1_c20230201__20240131__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtTwoMember_zpcHzMKSfEuc" title="Debt maturity date">October 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">45,138</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ConvertibleDebt_iI_pp0p0_hus-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtThreeMember_z21rlfOAbkXg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">8% convertible note payable issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_ecustom--DebtInstrumentIssuanceDate_c20230201__20240131__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtThreeMember_zRg4GqniYuTk" title="Debt issuance date">November 2022, due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_ecustom--DebtInstrumentMaturityDate1_c20230201__20240131__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtThreeMember_zW3r1fnMfx85" title="Debt maturity date">November 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,108</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ConvertibleDebt_iI_pp0p0_hus-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtFourMember_zTNSGZ29AEjb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">8% convertible note payable issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_ecustom--DebtInstrumentIssuanceDate_c20230201__20240131__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtFourMember_zml1Ypf1aanc" title="Debt issuance date">January 2024, due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_ecustom--DebtInstrumentMaturityDate1_c20230201__20240131__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtFourMember_z16UVpThGFki" title="Debt maturity date">October 2024</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">110,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ConvertibleDebt_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Convertible note payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">126,384</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DebtInstrumentUnamortizedDiscountNoncurrent_iNI_di_zlXhl6doktKf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less debt discount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(33,760</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--ConvertibleDebtCurrent_iNI_pp0p0_di_zwEmlLxbMAsg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Less current portion of convertible notes</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(95,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(92,624</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--ConvertibleDebtNoncurrent_iI_pp0p0_zzzDMhvYvN8l" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Long-term convertible notes payable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> On February 7, 2022, the Company entered into a convertible promissory note with 1800 Diagonal Lending (formerly known as Sixth Street Lending LLC) in the aggregate principal amount of $74,800 (the “February 2022 Note”). The note bears interest at <span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220207__us-gaap--DebtInstrumentAxis__custom--FebruaryTwoThousandAndTwentyTwoNoteMember_zbeUP2qMNmTe" title="Debt instrument, interest rate">8%, with an Original Issue Discount of $9,800, matures on <span id="xdx_903_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20220207__20220207__us-gaap--DebtInstrumentAxis__custom--FebruaryTwoThousandAndTwentyTwoNoteMember_zKOX6Poe3cw9" title="Debt instrument, maturity date">February 7, 2023, and is convertible after <span id="xdx_907_eus-gaap--DebtInstrumentConvertibleThresholdConsecutiveTradingDays1_pp0p0_uInteger_c20220207__20220207__us-gaap--DebtInstrumentAxis__custom--FebruaryTwoThousandAndTwentyTwoNoteMember_zIxbUqItYdX6" title="Debt instrument convertible consecutive trading days">180 days into shares of the Company’s common stock at a price of <span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_pid_dp_uPure_c20220207__20220207__us-gaap--DebtInstrumentAxis__custom--FebruaryTwoThousandAndTwentyTwoNoteMember_z1rGJIqRCT19" title="Common stock conversion price per share">75% of the average of the lowest 5 weighted average market prices of the Company’s common stock during the <span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleThresholdTradingDays_pp0p0_uInteger_c20220207__20220207__us-gaap--DebtInstrumentAxis__custom--FebruaryTwoThousandAndTwentyTwoNoteMember_zalMmXOw2UJj" title="Debt instrument, convertible, threshold trading days">10 trading days prior to conversion. During the year ended January 31, 2023, the noteholder converted a total of $<span id="xdx_901_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20220201__20230131__us-gaap--DebtInstrumentAxis__custom--FebruaryTwoThousandAndTwentyTwoNoteMember_z48C42iZ9Mmg" title="Debt instrument conversion, amount">74,800 of the note for <span id="xdx_90F_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_pp0d_c20220201__20230131__us-gaap--DebtInstrumentAxis__custom--FebruaryTwoThousandAndTwentyTwoNoteMember_zjolv89WQNHl" title="Debt conversion on convertible shares">639,517 shares of the Company’s common stock, leaving a balance of $<span id="xdx_90A_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20230131__us-gaap--DebtInstrumentAxis__custom--FebruaryTwoThousandAndTwentyTwoNoteMember_zkcYoQgc0VPe" title="Principal and interest total amount">0 as of January 31, 2023. On April 25, 2022, the Company entered into a convertible promissory note with 1800 Diagonal Lending (formerly known as Sixth Street Lending LLC) in the aggregate principal amount of $71,500 (the “April 2022 Note”). The note bears interest at <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220425__us-gaap--DebtInstrumentAxis__custom--AprilTwoThousandAndTwentyTwoNoteMember_zIx9PJ2ynLeb" title="Debt instrument, interest rate">8%, with an Original Issue Discount of $9,500, matures on <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20220424__20220425__us-gaap--DebtInstrumentAxis__custom--AprilTwoThousandAndTwentyTwoNoteMember_zGmnMLaSkh6g" title="Debt instrument, maturity date">April 25,2023, and is convertible after <span id="xdx_903_eus-gaap--DebtInstrumentConvertibleThresholdConsecutiveTradingDays1_pp0p0_uInteger_c20220424__20220425__us-gaap--DebtInstrumentAxis__custom--AprilTwoThousandAndTwentyTwoNoteMember_z7bEl7ofnKn4" title="Debt instrument convertible consecutive trading days">180 days into shares of the Company’s common stock at a price of <span id="xdx_909_eus-gaap--DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_pid_dp_uPure_c20220424__20220425__us-gaap--DebtInstrumentAxis__custom--AprilTwoThousandAndTwentyTwoNoteMember_ztZ6ykgKHo2" title="Common stock conversion price per share">75% of the average of the lowest 5 weighted average market prices of the Company’s common stock during the <span id="xdx_900_eus-gaap--DebtInstrumentConvertibleThresholdTradingDays_pp0p0_uInteger_c20220424__20220425__us-gaap--DebtInstrumentAxis__custom--AprilTwoThousandAndTwentyTwoNoteMember_zNqseRbu7Vxk" title="Debt instrument, convertible, threshold trading days">10 trading days prior to conversion. During the year ended January 31, 2023, the noteholder converted a total of $<span id="xdx_904_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20220201__20230131__us-gaap--DebtInstrumentAxis__custom--AprilTwoThousandAndTwentyTwoNoteMember_z5MF48DfZXLa" title="Debt instrument conversion, amount">71,500 of the note for <span id="xdx_90D_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_pp0d_c20220201__20230131__us-gaap--DebtInstrumentAxis__custom--AprilTwoThousandAndTwentyTwoNoteMember_z9Pu9d5MGV" title="Debt conversion on convertible shares">758,524 shares of the Company’s common stock, leaving a balance of $0 as of January 31, 2023. On July 14, 2022, the Company entered into a convertible promissory note with 1800 Diagonal Lending LLC in the aggregate principal amount of $45,138 (the “July 2022 Note”). The note bears interest at <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220714__us-gaap--DebtInstrumentAxis__custom--JulyTwoThousandAndTwentyTwoNoteMember_zzNUMY0LMFo6" title="Debt instrument, interest rate">8%, with an Original Issue Discount of $10,138, matures on <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20220713__20220714__us-gaap--DebtInstrumentAxis__custom--JulyTwoThousandAndTwentyTwoNoteMember_zzJONEUtm2Ui" title="Debt instrument, maturity date">July 14, 2023, and is convertible after <span id="xdx_90B_eus-gaap--DebtInstrumentConvertibleThresholdConsecutiveTradingDays1_pp0p0_uInteger_c20220713__20220714__us-gaap--DebtInstrumentAxis__custom--JulyTwoThousandAndTwentyTwoNoteMember_zX9ms9I405X5" title="Debt instrument convertible consecutive trading days">180 days into shares of the Company’s common stock at a price of <span id="xdx_90B_eus-gaap--DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_pid_dp_uPure_c20220713__20220714__us-gaap--DebtInstrumentAxis__custom--JulyTwoThousandAndTwentyTwoNoteMember_zjyWhHs2YCtd" title="Common stock conversion price per share">75% of the average of the lowest 5 weighted average market prices of the Company’s common stock during the <span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleThresholdTradingDays_pp0p0_uInteger_c20220713__20220714__us-gaap--DebtInstrumentAxis__custom--JulyTwoThousandAndTwentyTwoNoteMember_zZbEDFEb2cxh" title="Debt instrument, convertible, threshold trading days">10 trading days prior to conversion. During the year ended January 31, 2023, the noteholder converted a total of $<span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20220201__20230131__us-gaap--DebtInstrumentAxis__custom--JulyTwoThousandAndTwentyTwoNoteMember_zmkB3PDtmwze" title="Debt instrument conversion, amount">15,000 of the note for <span id="xdx_90B_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_pp0d_c20220201__20230131__us-gaap--DebtInstrumentAxis__custom--JulyTwoThousandAndTwentyTwoNoteMember_zvlbYfTQ9qpd" title="Debt conversion on convertible shares">205,198 shares of the Company’s common stock, leaving a balance of $30,138 as of January 31, 2023. During the year ended January 31, 2024, the noteholder converted a total of $<span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20230201__20240131__us-gaap--DebtInstrumentAxis__custom--JulyTwoThousandAndTwentyTwoNoteMember_zMHlghvwh83i" title="Debt instrument conversion, amount">30,138 of the note principal and $1,806 of interest for <span id="xdx_90E_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_pp0d_c20230201__20240131__us-gaap--DebtInstrumentAxis__custom--JulyTwoThousandAndTwentyTwoNoteMember_zaXuBCTPjYkl" title="Debt conversion on convertible shares">360,675 shares of the Company’s common stock, leaving a balance of $0 as of January 31, 2024. On October 3, 2022, the Company entered into a convertible promissory note with 1800 Diagonal Lending LLC in the aggregate principal amount of $45,138 (the “October 2022 Note”). The note bears interest at <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20221003__us-gaap--DebtInstrumentAxis__custom--OctoberTwoThousandAndTwentyTwoNoteMember_zJDlIPRX47Wh" title="Debt instrument, interest rate">8%, with an Original Issue Discount of $10,138, matures on <span id="xdx_905_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20221003__20221003__us-gaap--DebtInstrumentAxis__custom--OctoberTwoThousandAndTwentyTwoNoteMember_zGXtKHF4tLX9" title="Debt instrument, maturity date">October 3, 2023, and is convertible after <span id="xdx_906_eus-gaap--DebtInstrumentConvertibleThresholdConsecutiveTradingDays1_pp0p0_uInteger_c20221003__20221003__us-gaap--DebtInstrumentAxis__custom--OctoberTwoThousandAndTwentyTwoNoteMember_zvcyFUeT5pX7" title="Debt instrument convertible consecutive trading days">180 days into shares of the Company’s common stock at a price of <span id="xdx_902_eus-gaap--DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_pid_dp_uPure_c20221003__20221003__us-gaap--DebtInstrumentAxis__custom--OctoberTwoThousandAndTwentyTwoNoteMember_z0KcjpKN76Sf" title="Common stock conversion price per share">75% of the average of the lowest 5 weighted average market prices of the Company’s common stock during the <span id="xdx_902_eus-gaap--DebtInstrumentConvertibleThresholdTradingDays_pp0p0_uInteger_c20221003__20221003__us-gaap--DebtInstrumentAxis__custom--OctoberTwoThousandAndTwentyTwoNoteMember_zSqr2evJmHo1" title="Debt instrument, convertible, threshold trading days">10 trading days prior to conversion. During the year ended January 31, 2024, the noteholder converted a total of $<span id="xdx_907_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20230201__20240131__us-gaap--DebtInstrumentAxis__custom--OctoberTwoThousandAndTwentyTwoNoteMember_zAoOgo2drvjj" title="Debt instrument conversion, amount">45,138 of the note principal and $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240131__us-gaap--DebtInstrumentAxis__custom--OctoberTwoThousandAndTwentyTwoNoteMember_zCxqdHTkHCv9" title="Principal and interest total amount">1,806 of interest for <span id="xdx_90B_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_pp0d_c20230201__20240131__us-gaap--DebtInstrumentAxis__custom--OctoberTwoThousandAndTwentyTwoNoteMember_zrlUSrXugt68" title="Debt conversion on convertible shares">1,102,975 shares of the Company’s common stock, leaving a balance of $<span id="xdx_90C_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20240131__us-gaap--DebtInstrumentAxis__custom--OctoberTwoThousandAndTwentyTwoNoteMember_ze0utqML8K48" title="Principal and interest total amount">0 as of January 31, 2024. On November 23, 2022, the Company entered into a convertible promissory note with 1800 Diagonal Lending LLC in the aggregate principal amount of $51,108 (the “November 2022 Note”). The note bears interest at <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20221123__us-gaap--DebtInstrumentAxis__custom--NovemberTwoThousandAndTwentyTwoNoteMember_zJALrKQeFqw3" title="Debt instrument, interest rate">8%, with an Original Issue Discount of $11,219, matures on <span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20221122__20221123__us-gaap--DebtInstrumentAxis__custom--NovemberTwoThousandAndTwentyTwoNoteMember_zSV7GMHcXGc2" title="Debt instrument, maturity date">November 23, 2023, and is convertible after <span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleThresholdConsecutiveTradingDays1_pp0p0_uInteger_c20221122__20221123__us-gaap--DebtInstrumentAxis__custom--NovemberTwoThousandAndTwentyTwoNoteMember_zufM0ndnuz7e" title="Debt instrument convertible consecutive trading days">180 days into shares of the Company’s common stock at a price of <span id="xdx_901_eus-gaap--DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_pid_dp_uPure_c20221122__20221123__us-gaap--DebtInstrumentAxis__custom--NovemberTwoThousandAndTwentyTwoNoteMember_znZimQq2bnh2" title="Common stock conversion price per share">75% of the average of the lowest 5 weighted average market prices of the Company’s common stock during the <span id="xdx_905_eus-gaap--DebtInstrumentConvertibleThresholdTradingDays_pp0p0_uInteger_c20221122__20221123__us-gaap--DebtInstrumentAxis__custom--NovemberTwoThousandAndTwentyTwoNoteMember_ziBtmBRBbbWl" title="Debt instrument, convertible, threshold trading days">10 trading days prior to conversion. During the year ended January 31, 2024, the noteholder converted a total of $<span id="xdx_90B_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20230201__20240131__us-gaap--DebtInstrumentAxis__custom--NovemberTwoThousandAndTwentyTwoNoteMember_zAmuMBHbHVi1" title="Debt instrument conversion, amount">51,108 of the note principal and $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240131__us-gaap--DebtInstrumentAxis__custom--NovemberTwoThousandAndTwentyTwoNoteMember_zHZ2ZBf07QGa" title="Principal and interest total amount">2,044 of interest for <span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_pp0d_c20230201__20240131__us-gaap--DebtInstrumentAxis__custom--NovemberTwoThousandAndTwentyTwoNoteMember_zpWuGanQaEwh" title="Debt conversion on convertible shares">1,477,693 shares of the Company’s common stock, leaving a balance of $<span id="xdx_905_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20240131__us-gaap--DebtInstrumentAxis__custom--NovemberTwoThousandAndTwentyTwoNoteMember_z7CJKtqeHA8l" title="Principal and interest total amount">0 as of January 31, 2024. On February 3, 2023, the Company entered into a convertible promissory note with 1800 Diagonal Lending in the aggregate principal amount of $48,675 (the “February 2023 Note”). The note bears interest at 8%, with an Original Issue Discount of $4,425 plus an additional $4,250 to pay for transaction fees of the lender, matures on February 2, 2024, and is convertible after <span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleThresholdConsecutiveTradingDays1_uInteger_c20230203__20230203__us-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwentyThreeNoteMember_zBXf29lXzTtb" title="Debt instrument, convertible threshold days">180 days into shares of the Company’s common stock at a price of <span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_pid_dp_uPure_c20230203__20230203__us-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwentyThreeNoteMember_zh2rI0w7BT2j" title="Debt instrument convertible threshold percentage">75% of the average of the lowest 5 weighted average market prices of the Company’s common stock during the <span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleThresholdTradingDays_uInteger_c20230203__20230203__us-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwentyThreeNoteMember_zOOChrW3tGL7" title="Debt instrument, convertible threshold days">10 trading days prior to conversion. During the year ended January 31, 2024, the noteholder converted a total of $<span id="xdx_901_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20230201__20240131__us-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwentyThreeNoteMember_zTPvoyKS33T8" title="Debt instrument conversion, amount">48,675 of the note principal and $1,947 of interest for <span id="xdx_90F_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_pp0d_c20230201__20240131__us-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwentyThreeNoteMember_zDQ5q5muWI4j" title="Debt conversion on convertible shares">1,131,880 shares of the Company’s common stock, leaving a balance of $0 as of January 31, 2024. On March 24, 2023, the Company entered into a convertible promissory note with 1800 Diagonal Lending in the aggregate principal amount of $48,675 (the “March 2023 Note”). The note bears interest at<span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20230324__us-gaap--DebtInstrumentAxis__custom--MarchTwentyTwentyThreeNoteMember_zESVnEQtS0qi" title="Interest rate, percentage"> 8%, with an Original Issue Discount of $4,425 plus an additional $4,250 to pay for transaction fees of the lender, matures on March 24,2024, and is convertible after <span id="xdx_902_eus-gaap--DebtInstrumentConvertibleThresholdConsecutiveTradingDays1_uInteger_c20230324__20230324__us-gaap--DebtInstrumentAxis__custom--MarchTwentyTwentyThreeNoteMember_zcZKlJBHMiw5" title="Debt instrument, convertible threshold days">180 days into shares of the Company’s common stock at a price of <span id="xdx_906_eus-gaap--DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_pid_dp_uPure_c20230324__20230324__us-gaap--DebtInstrumentAxis__custom--MarchTwentyTwentyThreeNoteMember_zGXAgG1Y9ukb" title="Debt instrument convertible threshold percentage">75% of the average of the lowest 5 weighted average market prices of the Company’s common stock during the <span id="xdx_90A_eus-gaap--DebtInstrumentConvertibleThresholdTradingDays_uInteger_c20230324__20230324__us-gaap--DebtInstrumentAxis__custom--MarchTwentyTwentyThreeNoteMember_z3DIPRnrFE98" title="Debt instrument, convertible threshold days">10 trading days prior to conversion. During the year ended January 31, 2024, the noteholder converted a total of $<span id="xdx_908_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20230201__20240131__us-gaap--DebtInstrumentAxis__custom--MarchTwentyTwentyThreeNoteMember_zPSnFUwyC4nl" title="Debt instrument conversion, amount">48,675 of the note principal and $1,945 of interest for <span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_pp0d_c20230201__20240131__us-gaap--DebtInstrumentAxis__custom--MarchTwentyTwentyThreeNoteMember_zd1vwYf8YwA3" title="Debt conversion on convertible shares">1,593,694 shares of the Company’s common stock, leaving a balance of $0 as of January 31, 2024. On January 12, 2024, the Company entered into a convertible promissory note with 1800 Diagonal Lending in the aggregate principal amount of $110,000 (the “January 2024 Note”). The note bears interest at <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20240112__us-gaap--DebtInstrumentAxis__custom--JanuaryTwelveTwoThousandTwentyFourNoteMember_zLTUWC9jZSl4" title="Interest rate, percentage">8%, with an Original Issue Discount of $10,000 plus an additional $<span id="xdx_90E_eus-gaap--DebtInstrumentFeeAmount_iI_c20240112__us-gaap--DebtInstrumentAxis__custom--JanuaryTwelveTwoThousandTwentyFourNoteMember_z8eag9XJ0fd5" title="Additional transaction fees of the lender">5,000 to pay for transaction fees of the lender, matures on March 24,2024, and is convertible after <span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleThresholdConsecutiveTradingDays1_uInteger_c20240112__20240112__us-gaap--DebtInstrumentAxis__custom--JanuaryTwelveTwoThousandTwentyFourNoteMember_zeL9UkoJ31N7" title="Debt instrument, convertible threshold days">180 days into shares of the Company’s common stock at a price of <span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_pid_dp_uPure_c20240112__20240112__us-gaap--DebtInstrumentAxis__custom--JanuaryTwelveTwoThousandTwentyFourNoteMember_zrOZTiThs8a7" title="Debt instrument convertible threshold percentage">75% of the average of the lowest 5 weighted average market prices of the Company’s common stock during the <span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleThresholdTradingDays_uInteger_c20240112__20240112__us-gaap--DebtInstrumentAxis__custom--JanuaryTwelveTwoThousandTwentyFourNoteMember_zuDxTElF0Tug" title="Debt instrument, convertible threshold days">10 trading days prior to conversion. As of January 31, 2024, the note balance was $95,000, net of $<span id="xdx_90E_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20240131__us-gaap--DebtInstrumentAxis__custom--JanuaryTwelveTwoThousandTwentyFourNoteMember_zWNlKwuPZm0b" title="Principal and interest total amount">15,000 discount. Notes Payable–- SBA On June 22, 2020, the Company received loan proceeds of $<span id="xdx_901_eus-gaap--ProceedsFromLoanOriginations1_c20200621__20200622__us-gaap--TypeOfArrangementAxis__custom--SBAsEconomicInjuryDisasterLoanProgramMember_zHhbIyZ6cm7h" title="Proceeds from loans originations">32,300 (net of $100 loan fee) under the SBA’s Economic Injury Disaster Loan program (“EIDL”). The EIDL loan, dated June 16, 2020, bears interest at <span id="xdx_902_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_pid_dp_c20200621__20200622__us-gaap--TypeOfArrangementAxis__custom--SBAsEconomicInjuryDisasterLoanProgramMember_zhHWQOL3lmwa" title="Line of credit facility interest rate during period">3.75%, has a 30-year term, is secured by substantially all assets of the Company, and is due in monthly installments of $<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_c20200621__20200622__us-gaap--TypeOfArrangementAxis__custom--SBAsEconomicInjuryDisasterLoanProgramMember_zyM56qI8Vded" title="Debt instrument periodic payment">158 beginning June 16, 2021 (extended to June 18, 2023). The note principal balance totaled $32,400, with accrued interest of $2,729 and is included in long-term debt as of January 31, 2024. Notes Payable In April 2022, the Company entered into a Premium Finance Agreement related to an insurance policy. The policy premiums total $33,400 for a <span id="xdx_906_ecustom--InsurancePolicyPremiumsDescription_c20220401__20220430__us-gaap--TypeOfArrangementAxis__custom--PremiumFinanceAgreementMember_zX7MLrYk8qS" title="Insurance policy premiums description">one-year policy period. The Company financed $24,750 of the policy over a nine-month period. The monthly payments under the agreement are due in nine installments of $2,871, at an annual interest rate of <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20220430__us-gaap--TypeOfArrangementAxis__custom--PremiumFinanceAgreementMember_z5oaxsaIuo06" title="Interest rate, percentage">10.45%. As of January 31, 2024 and 2023, the note balance was $0 and $2,754, respectively. In April 2023, the Company entered into a Premium Finance Agreement related to an insurance policy. The policy premiums total $33,500 for a <span id="xdx_90A_ecustom--InsurancePolicyPremiumsDescription_c20230401__20230430__us-gaap--TypeOfArrangementAxis__custom--PremiumFinanceAgreementMember_zqMjD0yoFUQf" title="Insurance policy premiums description">one-year policy period. The Company financed $24,850 of the policy over a nine-month period. The monthly payments under the agreement are due in nine installments of $2,909, at an annual interest rate of <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20230430__us-gaap--TypeOfArrangementAxis__custom--PremiumFinanceAgreementMember_zHFwBoazsm6g" title="Interest rate, percentage">12.70%. As of January 31, 2024, the note balance was $0.

Following is a summary of convertible promissory notes: Summary of Convertible Promissory Notes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20240131_z5c2wxH21b71" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">January 31, 2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_495_20230131_zQkTq3IR4aWa" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">January 31, 2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_408_eus-gaap--ConvertibleDebt_iI_pp0p0_hus-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtOneMember_zPSR85zwPnra" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">8% convertible note payable issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_ecustom--DebtInstrumentIssuanceDate_c20230201__20240131__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtOneMember_z3X8NTa11cbe" title="Debt issuance date">July 2022, due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_ecustom--DebtInstrumentMaturityDate1_c20230201__20240131__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtOneMember_zHWWJuvnBcbc" title="Debt maturity date">July 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">30,138</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ConvertibleDebt_iI_pp0p0_hus-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtTwoMember_z4iAnl8yUYXf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">8% convertible note payable issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_ecustom--DebtInstrumentIssuanceDate_c20230201__20240131__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtTwoMember_znb0FguA27We" title="Debt issuance date">October 2022, due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_908_ecustom--DebtInstrumentMaturityDate1_c20230201__20240131__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtTwoMember_zpcHzMKSfEuc" title="Debt maturity date">October 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">45,138</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ConvertibleDebt_iI_pp0p0_hus-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtThreeMember_z21rlfOAbkXg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">8% convertible note payable issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_ecustom--DebtInstrumentIssuanceDate_c20230201__20240131__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtThreeMember_zRg4GqniYuTk" title="Debt issuance date">November 2022, due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_ecustom--DebtInstrumentMaturityDate1_c20230201__20240131__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtThreeMember_zW3r1fnMfx85" title="Debt maturity date">November 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,108</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ConvertibleDebt_iI_pp0p0_hus-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtFourMember_zTNSGZ29AEjb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">8% convertible note payable issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_ecustom--DebtInstrumentIssuanceDate_c20230201__20240131__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtFourMember_zml1Ypf1aanc" title="Debt issuance date">January 2024, due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_907_ecustom--DebtInstrumentMaturityDate1_c20230201__20240131__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleDebtFourMember_z16UVpThGFki" title="Debt maturity date">October 2024</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">110,000</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ConvertibleDebt_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Convertible note payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">126,384</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DebtInstrumentUnamortizedDiscountNoncurrent_iNI_di_zlXhl6doktKf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less debt discount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(33,760</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--ConvertibleDebtCurrent_iNI_pp0p0_di_zwEmlLxbMAsg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Less current portion of convertible notes</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(95,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(92,624</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--ConvertibleDebtNoncurrent_iI_pp0p0_zzzDMhvYvN8l" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Long-term convertible notes payable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2022-07 2023-07

30138

2022-10 2023-10

45138

2022-11 2023-11

51108

2024-01 2024-10

110000

126384

15000

33760

95000

92624

74800

0.08

9800

2023-02-07

180

0.75

74800

639517

71500

0.08

9500

2023-04-25

180

0.75

71500

758524

45138

0.08

10138

2023-07-14

180

0.75

15000

205198

30138

1806

360675

45138

0.08

10138

2023-10-03

180

0.75

45138

1806

1102975

51108

0.08

11219

2023-11-23

180

0.75

51108

2044

1477693

48675

0.08

4425

4250

2024-02-02

180

0.75

48675

1947

1131880

48675

0.08

4425

4250

2024-03-24

180

0.75

48675

1945

1593694

110000

0.08

10000

5000

2024-03-24

180

0.75

95000

15000

32300

100

0.0375

P30Y

158

32400

2729

33400

one-year policy period 24750

2871

0.1045

2754

33500

one-year policy period 24850

2909

0.1270

NOTE 7 – Derivative Liabilities The embedded conversion feature in the convertible debt instruments that the Company issued (See Note 6), that became convertible during the years ended January 31, 2023 and 2022, qualified it as a derivative instrument since the number of shares issuable under the note is indeterminate based on guidance in ASC 815, “Derivatives and Hedging”. This convertible note tainted all other equity linked instruments including outstanding warrants and fixed rate convertible debt on the date that the instrument became convertible. The valuation of the derivative liability of the warrants was determined through the use of a Monte Carlo options model that values the liability of the warrants based on a risk-neutral valuation where the price of the option is its discounted expected value. The technique applied generates a large number of possible (but random) price paths for the underlying common stock via simulation, and then calculates the associated exercise value (i.e., “payoff”) of the option for each path. These payoffs are then averaged and discounted to a current valuation date resulting in the fair value of the option. The valuation of the derivative liability attached to the convertible debt was arrived at through the use of a Monte Carlo model that values the derivative liability within the notes. The technique applied generates a large number of possible (but random) price paths for the underlying (or underlying’s) via simulation, and then calculates the associated payment value (cash, stock, or warrants) of the derivative features. The price of the underlying common stock is modeled such that it follows a geometric Brownian motion with constant drift, and elastic volatility (increasing as stock price decreases). The stock price is determined by a random sampling from a normal distribution. Since the underlying random process is the same, for enough price paths, the value of the derivative is derived from path dependent scenarios and outcomes. The features in the notes that were analyzed and incorporated into the model included the conversion features with the reset provisions, the call/redemption/prepayment options, and the default provisions. Based on these features, there are six primary events that can occur; payments are made in cash; payments are made with stock; the note holder converts upon receiving a redemption notice; the note holder converts the note; the issuer redeems the note; or the Company defaults on the note. The model simulates the underlying economic factors that influenced which of these events would occur, when they were likely to occur, and the specific terms that would be in effect at the time (i.e., stock price, conversion price, etc.). Probabilities were assigned to each variable such as redemption likelihood, default likelihood, and timing and pricing of reset events over the remaining term of the notes based on management projections. This led to a cash flow simulation over the life of the note. A discounted cash flow for each simulation was completed, and it was compared to the discounted cash flow of the note without the embedded features, thus determining a value for the derivative liability. Key inputs and assumptions used to value the convertible note when it became convertible and upon settlement, and warrants upon tainting, were as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The stock projections are based on the historical volatilities for each date. These volatilities in the range <span id="xdx_90C_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240131__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_zDWKsAke7Vge" title="Fair value assumptions, measurement input, percentages">158.7% to <span id="xdx_904_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240131__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zcGNsT9SWYj6" title="Fair value assumptions, measurement input, percentages">167.6% are based on historical prices over a lookback period equivalent to the expected term <span id="xdx_90F_eus-gaap--DebtSecuritiesAvailableForSaleTerm_iI_pid_dtY_c20240131__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MinimumMember_zL5gDIq3E06k" title="Expected term">2.80 years and <span id="xdx_90A_eus-gaap--DebtSecuritiesAvailableForSaleTerm_iI_pid_dtY_c20240131__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__srt--RangeAxis__srt--MaximumMember_zDaa0fgWxXn1" title="Expected term">2.55 years.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The stock price projection was modeled such that it follows a geometric Brownian motion with constant drift and constant volatility, starting with the recast stock price at each valuation date.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Holder would exercise the warrant at maturity if the stock price was above the exercise price;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Discount rates were based on risk free rates of <span id="xdx_909_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240131__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember__srt--RangeAxis__srt--MinimumMember_z1urAscD0dog">5.23% and <span id="xdx_904_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240131__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember__srt--RangeAxis__srt--MaximumMember_zYASB32RVlW6">4.66% in effect based on the remaining term and date of each valuation and instrument.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Dividend yield: 0%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Exercise Price: $20M/number shares issued and outstanding at maturity (exercise date)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Number of Options: $1M/exercise price</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90B_ecustom--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRightsDescription_c20230201__20240131__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_znpa1i6xqbfe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The shares issued and outstanding is based on the initial 10,888,894 shares as of 10/31/21 to 49,813,861 shares as of 1/31/24 and a 3.04% growth monthly at 1/31/24 and future financing events raising $500,000 annually through the sale of common stock at a 25% discount.</td></tr> </table> Using the results from the model, the Company recorded a derivative liability during the year ended January 31, 2024 of $<span id="xdx_90C_eus-gaap--DerivativeLiabilities_iI_pp0p0_c20240131__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleDebtMember_z89PpmCTEGL5" title="Derivative liabilities">146,368 for the fair value of the convertible feature included in the Company’s convertible debt instruments. The derivative liability recorded for the convertible feature created a “day 1” derivative loss of $0 and a debt discount of $<span id="xdx_905_eus-gaap--AmortizationOfFinancingCostsAndDiscounts_pp0p0_c20230201__20240131__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zTnp3tNFe546" title="Amortization of debt discount">146,368 that is being amortized over the remaining term of the note using the effective interest rate method. Interest expense related to the amortization of this debt discount for the year ended January 31, 2024, was $198,453. The remaining unamortized debt discount related to the derivative liability was $0 as of January 31, 2024. During the year ended January 31, 2024, the Company recorded $<span id="xdx_903_ecustom--ReclassificationsDueToConversionOfConvertibleNotes_c20230201__20240131__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zRAYoZwVTQ4g" title="Reclassification due to conversion of convertible notes">156,309 due to the conversions of a portion of the Company’s convertible notes. The Company also recorded a change in the fair value of the derivative liabilities as a loss of $2,386,907 to reflect the value of the derivative liabilities for warrants and convertible notes as of January 31, 2024. Using the results from the model, the Company recorded a derivative liability during the year ended January 31, 2023 of $<span id="xdx_90E_eus-gaap--DerivativeLiabilities_iI_pp0p0_c20230131__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zWpFlr4n4r25" title="Derivative liabilities">734,294 for newly granted and existing warrants (see Note 10) that were tainted and a derivative liability of $<span id="xdx_90E_eus-gaap--DerivativeLiabilities_iI_pp0p0_c20230131__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleDebtMember__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zUl0glDrs0Kg" title="Derivative liabilities">172,393 for the fair value of the convertible feature included in the Company’s convertible debt instruments. The derivative liability recorded for the convertible feature created a “day 1” derivative loss of $0 and a debt discount of $<span id="xdx_90C_eus-gaap--AmortizationOfFinancingCostsAndDiscounts_pp0p0_c20220201__20230131__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zDE3rj0TA8El" title="Amortization of debt discount">192,482 that was amortized over the remaining term of the note using the effective interest rate method. Interest expense related to the amortization of this debt discount for the year ended January 31, 2023, was $229,698. The remaining unamortized debt discount related to the derivative liability was $13,439 as of January 31, 2023. During the year ended January 31, 2023, the Company recorded a reclassification from derivative liabilities to equity of $<span id="xdx_908_ecustom--ReclassificationsOfDerivativeLiabilityToEquity_pp0p0_c20220201__20230131__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_z5y0M8haHMi6" title="Reclassification of derivative liability to equity">734,294 for warrants becoming untainted and $<span id="xdx_904_ecustom--ReclassificationsDueToConversionOfConvertibleNotes_pp0p0_c20220201__20230131__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zh3qkaIZGcpf" title="Reclassification due to conversion of convertible notes">144,464 due to the conversions of a portion of the Company’s convertible notes. The Company also recorded a change in the fair value of the derivative liabilities as a gain of $609,622 to reflect the value of the derivative liabilities for warrants and convertible notes as of January 31, 2023. The Company also recorded the change in the fair value of the derivative liability as a gain of $609,622 and $226,278, respectively, to reflect the value of the derivative liability for warrants and convertible notes as of January 31, 2023 and 2022, respectively. The Company did not have a derivative liability as of January 31, 2024 since none of the outstanding notes remained convertible at the end of the periods and consequently the outstanding warrants were no longer tainted. The following table sets forth a reconciliation of changes in the fair value of the Company’s derivative liability: Schedule of Changes in Fair Value of Derivative Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Year Ended January 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Beginning balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230201__20240131_zqpaLeqFyCD6" style="width: 14%; text-align: right" title="Beginning balance">172,393</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20220201__20230131_zO58g2dfTbj7" style="width: 14%; text-align: right" title="Beginning balance">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total (gains) losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_iN_di_c20230201__20240131_zowzORkjDz5l" style="text-align: right" title="Total gains">2,386,907</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_iN_di_c20220201__20230131_zVB5mGZQxxUi" style="text-align: right" title="Total gains">(609,622</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Settlements</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlements_c20230201__20240131_zNNlDJ0Evj26" style="text-align: right" title="Settlements">(156,309</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlements_c20220201__20230131_zAfiNb9GSF8d" style="text-align: right" title="Settlements">(144,764</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Additions recognized as debt discount</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationAdditionsRecognizedAsDebtDiscount_c20230201__20240131_zaYTqSXM9FJh" style="text-align: right" title="Additions recognized as debt discount">146,368</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationAdditionsRecognizedAsDebtDiscount_c20220201__20230131_z789yirLGAEe" style="text-align: right" title="Additions recognized as debt discount">192,485</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Additions due to tainted warrants</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationAdditionsDueToTaintedWarrants_c20230201__20240131_zPR91Qi7DZSk" style="border-bottom: black 1pt solid; text-align: right" title="Additions due to tainted warrants">(1,901</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationAdditionsDueToTaintedWarrants_c20220201__20230131_zrz4Z5mu8KCl" style="border-bottom: black 1pt solid; text-align: right" title="Additions due to tainted warrants">734,294</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Ending balance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20230201__20240131_zkTEqWqiEbd8" style="border-bottom: black 1pt solid; text-align: right" title="Ending balance">2,547,458</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20220201__20230131_zW0HzssyJa0l" style="border-bottom: black 1pt solid; text-align: right" title="Ending balance">172,393</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Change in unrealized (gains) losses included in earnings relating to derivatives</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--UnrealizedGainLossOnDerivatives_c20230201__20240131_zTWeQzxsXjLi" style="border-bottom: Black 2.5pt double; text-align: right" title="Change in unrealized gains included in earnings relating to derivatives">2,386,907</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--UnrealizedGainLossOnDerivatives_c20220201__20230131_zHUWmTsbpH8" style="border-bottom: Black 2.5pt double; text-align: right" title="Change in unrealized gains included in earnings relating to derivatives">(609,622</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

158.7

167.6

P2Y9M18D

P2Y6M18D

5.23

4.66

The shares issued and outstanding is based on the initial 10,888,894 shares as of 10/31/21 to 49,813,861 shares as of 1/31/24 and a 3.04% growth monthly at 1/31/24 and future financing events raising $500,000 annually through the sale of common stock at a 25% discount.

146368

198453

156309

2386907

734294

172393

192482

229698

13439

734294 144464

609622

226278

The following table sets forth a reconciliation of changes in the fair value of the Company’s derivative liability: Schedule of Changes in Fair Value of Derivative Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Year Ended January 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Beginning balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230201__20240131_zqpaLeqFyCD6" style="width: 14%; text-align: right" title="Beginning balance">172,393</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20220201__20230131_zO58g2dfTbj7" style="width: 14%; text-align: right" title="Beginning balance">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total (gains) losses</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_iN_di_c20230201__20240131_zowzORkjDz5l" style="text-align: right" title="Total gains">2,386,907</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_iN_di_c20220201__20230131_zVB5mGZQxxUi" style="text-align: right" title="Total gains">(609,622</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Settlements</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlements_c20230201__20240131_zNNlDJ0Evj26" style="text-align: right" title="Settlements">(156,309</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlements_c20220201__20230131_zAfiNb9GSF8d" style="text-align: right" title="Settlements">(144,764</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Additions recognized as debt discount</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationAdditionsRecognizedAsDebtDiscount_c20230201__20240131_zaYTqSXM9FJh" style="text-align: right" title="Additions recognized as debt discount">146,368</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationAdditionsRecognizedAsDebtDiscount_c20220201__20230131_z789yirLGAEe" style="text-align: right" title="Additions recognized as debt discount">192,485</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Additions due to tainted warrants</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98F_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationAdditionsDueToTaintedWarrants_c20230201__20240131_zPR91Qi7DZSk" style="border-bottom: black 1pt solid; text-align: right" title="Additions due to tainted warrants">(1,901</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationAdditionsDueToTaintedWarrants_c20220201__20230131_zrz4Z5mu8KCl" style="border-bottom: black 1pt solid; text-align: right" title="Additions due to tainted warrants">734,294</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Ending balance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left">$</td><td id="xdx_983_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20230201__20240131_zkTEqWqiEbd8" style="border-bottom: black 1pt solid; text-align: right" title="Ending balance">2,547,458</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left">$</td><td id="xdx_98F_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20220201__20230131_zW0HzssyJa0l" style="border-bottom: black 1pt solid; text-align: right" title="Ending balance">172,393</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Change in unrealized (gains) losses included in earnings relating to derivatives</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--UnrealizedGainLossOnDerivatives_c20230201__20240131_zTWeQzxsXjLi" style="border-bottom: Black 2.5pt double; text-align: right" title="Change in unrealized gains included in earnings relating to derivatives">2,386,907</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--UnrealizedGainLossOnDerivatives_c20220201__20230131_zHUWmTsbpH8" style="border-bottom: Black 2.5pt double; text-align: right" title="Change in unrealized gains included in earnings relating to derivatives">(609,622</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

172393

-2386907

609622

-156309

-144764

146368 192485 -1901 734294

2547458

172393

2386907

-609622

NOTE 8 – Common stock Common Stock Common Stock Our undesignated common shares are all of the same class, are voting and entitle stockholders to receive dividends as defined. Upon liquidation or wind-up, stockholders are entitled to participate equally with respect to any distribution of net assets or any dividends that may be declared. Class A Common Stock has super majority voting rights with the holder of each outstanding share of Class A Common Stock being entitled to 200 votes per share on all such matters, including, but not limited to, election of the Board of Directors. On October 27, 2022, the registrant amended its articles of incorporation. The articles of incorporation were amended for the purposes of increasing the authorized shares of the registrant from 25,000,000 shares to 75,000,000 shares consisting of 74,500,000 shares of $0.00001 par value Common Stock and 500,000 shares of $0.00001 par value Class A Common Stock. Common Stock Issued During the Year Ended January 31, 2024 During the year ended January 31, 2024, the Company issued a total of <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20230201__20240131__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zkZqfyigkaD9" title="Company issued common stock for conversions">5,666,917 shares of our common stock for conversions of $<span id="xdx_901_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zUZI6i6wS6pc" title="Company issued value common stock for conversions">223,733 in principal and $9,547 of interest on convertible notes payable at exercise prices ranging from $0.0297 to $0.0888. On July 17, 2023, the Company issued 476,338 units to a shareholder for $20,000 in cash proceeds. Each unit consists of <span id="xdx_905_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20230717__20230717__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zvJbNzOZX769" title="Number of shares of common stock">1 share of our common stock and ½ warrant. The warrants have a relative fair value of $7,915. Each warrant allows the holder to purchase one share of our common stock at a price of $0.0637. The warrants expire three years from the date of issuance. The Company valued the warrants using the Black-Scholes option-pricing model with the following key assumptions: fair value stock price, $0.0637, Exercise price, $0.0588, Term 3 years, Volatility 165%, and Discount rate 4.34% and a dividend yield of 0%. On May 26, 2023, the Company entered into a twelve-month stock compensation and subscription agreement with an investor relations firm that includes the issuance of <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230526__20230526__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__us-gaap--InvestorMember_z2k4NEdHTZDe" title="Issuance of shares">978,300 shares of common stock. Upon signing the agreement, the Company issued <span id="xdx_902_eus-gaap--SharesIssued_iI_c20230526__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__us-gaap--InvestorMember_z2hpuWn2koql" title="Shares issued">978,300 shares of common stock and will recognize the expense over the twelve-month service period. The shares of common stock will be subject to a six-month hold period from the date of issuance. During the year ended January 31, 2024, the Company recognized $36,686 of expense related to this agreement. Common Stock Issued During the Year Ended January 31, 2023 During the year ended January 31, 2023, the Company issued a total of <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20220201__20230131__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zhRKGXZ5oew6" title="Company issued common stock for conversions">2,424,896 shares of our common stock for conversions of $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20220201__20230131__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_z9uBNX0oP9z1" title="Company issued value common stock for conversions">362,600 in principal and $12,040 of interest on convertible notes payable at exercise prices ranging from $0.018 to $0.3207. On May 19, 2022, the Company sold 13,298 units at a price of $0.376 per unit to an accredited investor for proceeds of $<span id="xdx_904_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20220517__20220519__srt--TitleOfIndividualAxis__us-gaap--InvestorMember_zTJp4mi775ab" title="Sale of stock consideration received on transaction">5,000. Each unit consists of 1 share of our common stock and 0.50 warrants. The warrants have a relative fair value of $1,372. Each warrant allows the holder to purchase one share of our common stock at a price of $0.376 per share at any time on or before May 16, 2025. On July 1, 2022, the Company entered into a stock compensation and subscription agreement with Dutchess Group LLC. Per the agreement, Dutchess Group will provide services to the Company and will be issued <span id="xdx_903_ecustom--NumberOfCommonStockWillBeIssued_pid_c20220201__20221031__dei--LegalEntityAxis__custom--DutchessGroupLLCMember__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementMember_zIHKWdVC3EBi" title="Number of common stock will be issued">500,000 shares of the Company’s common stock. During the nine months ended October 31, 2022, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20220201__20221031__dei--LegalEntityAxis__custom--DutchessGroupLLCMember__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementMember_z2IaVrEZKJHi" title="Stock issued during period shares new issued">500,000 shares of common stock valued at $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20220201__20221031__dei--LegalEntityAxis__custom--DutchessGroupLLCMember__us-gaap--TypeOfArrangementAxis__custom--SubscriptionAgreementMember_zwlRgVCKdttl" title="Stock issued during period value new issued">160,000. Purchase Agreement with Triton Funds LP On August 20, 2021, the Company executed a $<span id="xdx_905_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardShareAuthorizedAmount_iI_pp0p0_c20210820__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TritonFundsLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_z7tqsxKieLce" title="Stock available for purchase to related party">1,000,000 common stock purchase agreement (the “Purchase Agreement”) and a $<span id="xdx_905_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardShareAuthorizedAmount_iI_pp0p0_c20210820__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TritonFundsLPMember__us-gaap--TypeOfArrangementAxis__custom--WarrantAgreementMember_zV09wop64v4a" title="Stock available for purchase to related party">1,000,000 warrant agreement (the “Warrant Agreement,” together “the Agreements”) with Triton Funds LP (“Triton”) of San Diego, California. Under the Common Stock Purchase Agreement, the Company has a “put” right pursuant to which it may require Triton to purchase a total of up to $<span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardShareAuthorizedAmount_iI_pp0p0_c20210820__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TritonFundsLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--OptionIndexedToIssuersEquityTypeAxis__us-gaap--PutOptionMember_zWa8STvXAqcg" title="Stock available for purchase to related party">1,000,000 of its common stock. The Company may exercise its put at any time after the Registration Statement to be filed with the U.S. Securities and Exchange Commission is declared effective and prior to December 31, 2022. <span id="xdx_907_ecustom--PurchaseConditionDescription_c20210819__20210820__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TritonFundsLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zJER0HypDNIf" title="Purchase condition, description">It may require Triton to purchase not less than $25,000 or more than $250,000 per month of its common stock at a purchase price equal to 75% of the lowest daily volume-weighted average price of the Company’s common stock during the 5 business days immediately prior to the date of closing of each separate purchase installment. Under the Common Stock Purchase Warrant, Triton has the right for a period of <span id="xdx_90F_ecustom--PurchaseRightTerm_dtY_c20210819__20210820__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TritonFundsLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zSNQMD5ULtNi" title="Purchase right term">5 years to elect to purchase up to an additional $<span id="xdx_903_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardAdditionalShareAuthorizedAmount_iI_pp0p0_c20210820__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TritonFundsLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zrW0rGZPBKLe" title="Additional shares available for purchase to related party">1,000,000 of shares of the Company’s common stock at a purchase price per share based upon an assumed $<span id="xdx_90C_ecustom--MarketCapitalizationAmountOfOutstandingShares_iI_pp0p0_c20210820__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TritonFundsLPMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_z6XxanEciAO3" title="Market capitalization amount of outstanding shares">20,000,000 market capitalization of the Company’s outstanding shares from time to time. The Registration Statement was declared effective by the Securities and Exchange Commission on September 13, 2021. On September 14, 2021, the Company issued a total of <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210913__20210914__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zn8RIfar7OKi" title="Number of common stock shares issued">490,196 shares of its common stock under the Purchase Agreement at an aggregate price of $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pp0p0_c20211130__20211130__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zc2NHu5kIceb" title="Stock issued during period, value, new issues">132,374 received in November 2021, or approximately $0.27 per share (adjusted from original estimate of $0.51 per share due to change in market price at closing). On January 31, 2023, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20220201__20230131__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--SubscriptionReceivableMember_zFvq22vmCsa" title="Stock issued during period shares new issues">320,000 shares of its common stock under the Purchase Agreement and recorded a subscription receivable of $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20220201__20230131__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--SubscriptionReceivableMember_zZTQYU2QA9q2" title="Stock issued during period value new issues">16,368, or $<span id="xdx_90D_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20230131__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember__us-gaap--StatementEquityComponentsAxis__custom--SubscriptionReceivableMember_zQGOUtQPUgVi" title="Share issued price per share">0.0512 per share. The subscription receivable was collected in full on February 22, 2023.

Class A Common Stock has super majority voting rights with the holder of each outstanding share of Class A Common Stock being entitled to 200 votes per share on all such matters, including, but not limited to, election of the Board of Directors.

25000000

75000000

74500000

0.00001

500000

0.00001

5666917

223733

9547

0.0297

0.0888

476338

20000

7915

0.0637

P3Y

0.0637

0.0588

P3Y

1.65

0.0434

978300

36686

2424896

362600

12040

0.018

0.3207

13298

0.376

5000

Each unit consists of 1 share of our common stock and 0.50 warrants.

1372

0.376

500000

160000

1000000 1000000 1000000 It may require Triton to purchase not less than $25,000 or more than $250,000 per month of its common stock at a purchase price equal to 75% of the lowest daily volume-weighted average price of the Company’s common stock during the 5 business days immediately prior to the date of closing of each separate purchase installment. P5Y 1000000 20000000

490196

132374

0.27

0.51

320000

16368

0.0512

NOTE 9 – Share-based compensation Stockholders’ Deficit The 2010 Stock Option Plan was approved and adopted by the Board of Directors on August 10, 2010. The plan allows for up to <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230201__20240131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KeyEmployeesandNonemployeeConsultantsMember__us-gaap--PlanNameAxis__custom--TwoThousandTenStockOptionPlanMember__srt--RangeAxis__srt--MaximumMember_zhrkuMHBeAk5" title="Stock option, granted">191,000 shares to be granted to key employees and non-employee consultants after specific objectives are met. The 2007 Stock Option Plan was approved and adopted by the Board of Directors on December 10, 2007. The plan allows for up to <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230201__20240131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KeyEmployeesandNonemployeeConsultantsMember__us-gaap--PlanNameAxis__custom--TwoThousandSevenStockOptionPlanMember__srt--RangeAxis__srt--MaximumMember_zpCZQ7UNSEJe" title="Stock option, granted">5,000 shares to be granted to key employees and non-employee consultants after specific objectives are met. The 2004 Stock Option Plan was approved and adopted by the Board of Directors on December 27, 2004. The plan allows for up to <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230201__20240131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--KeyEmployeesandNonemployeeConsultantsMember__us-gaap--PlanNameAxis__custom--TwoThousandFourStockOptionPlanMember__srt--RangeAxis__srt--MaximumMember_zsugmUY4gyb8" title="Stock option, granted">1,925 shares to be granted to key employees and non-employee consultants after specific objectives are met. Employees can receive incentive stock options and non-qualified stock options while non-employee consultants can receive only non-qualified stock options. The options granted vest under various provisions using graded vesting, not to exceed four years. The options granted have a term not to exceed ten years from the date of grant or five years for options granted to more than 10% stockholders. The option price set by the Plan Administration shall not be less than the fair market value per share of the common stock on the grant date or 110% of the fair market value per share of the common stock on the grant date for options granted to greater than 10% stockholders. Options remaining available for grant under the 2010. The following tables summarize the Company’s stock option activity during the years ended January 31, 2024 and 2023: Schedule of Stock Options Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Weighted average remaining life (years)</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Aggregate intrinsic value</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: justify">Outstanding, January 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20220201__20230131_zyEtJj97f6q" style="width: 11%; text-align: right" title="Number of options, outstanding beginning">145,250</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20220201__20230131_z7Ma3jrj5mRa" style="width: 11%; text-align: right" title="Weighted average exercise price per share, outstanding beginning">2.97</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20210201__20220131_zHDvRedfbo05" title="Weighted average remaining life (years), outstanding">6.65</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pdp0_c20220201__20230131_zORx5eiFjST1" style="width: 11%; text-align: right" title="Aggregate intrinsic value, outstanding beginning">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220201__20230131_zTmr4N8Fq9k6" style="text-align: right" title="Number of options, granted">987,760</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20220201__20230131_zNH0JekxQixf" style="text-align: right" title="Weighted average exercise price per share, granted">2.18</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Cancelled and/or forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20220201__20230131_zpX6Q44l32U" style="text-align: right" title="Number of options, cancelled and/or forfeited">(145,250</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20220201__20230131_zwqII1pVwpJ" style="text-align: right" title="Weighted average exercise price per share, cancelled and/or forfeited">2.97</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Exercised</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20220201__20230131_zxn5Rd8okXE1" style="border-bottom: black 1pt solid; text-align: right" title="Number of options, exercised">(674,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20220201__20230131_zYDyV4eQVPNf" style="border-bottom: black 1pt solid; text-align: right" title="Weighted average exercise price per share, exercised">0.15</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Outstanding, January 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20230201__20240131_zTTszlyRyAmh" style="text-align: right" title="Number of options, outstanding beginning">313,760</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20230201__20240131_z5rHZiwgPXbd" style="text-align: right" title="Weighted average exercise price per share, outstanding beginning">6.53</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220201__20230131_zltn8u27gzf7" title="Weighted average remaining life (years), outstanding">13.69</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pdp0_c20230201__20240131_zyhpv14ub8D2" style="text-align: right" title="Aggregate intrinsic value, outstanding beginning">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230201__20240131_zaf3E90azCu4" style="text-align: right" title="Number of options, granted">2,745,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230201__20240131_zJN4gFInj3Nj" style="text-align: right" title="Weighted average exercise price per share, granted">0.11</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Cancelled and/or forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20230201__20240131_zVxSKUcInHz9" style="text-align: right" title="Number of options, cancelled and/or forfeited">(250,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20230201__20240131_zYAqV1mL9PRb" style="text-align: right" title="Weighted average exercise price per share, cancelled and/or forfeited">0.07</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Exercised</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20230201__20240131_zaKVuT4OrIQb" style="border-bottom: black 1pt solid; text-align: right" title="Number of options, exercised">–</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20230201__20240131_zzXbYeUlh9Zf" style="border-bottom: black 1pt solid; text-align: right" title="Weighted average exercise price per share, exercised">–</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Outstanding, January 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20230201__20240131_zKxrNByOguLk" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, outstanding ending">2,808,760</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20230201__20240131_zAHtGsKagKA8" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price per share, outstanding ending">0.83</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230201__20240131_zrW5a0ZC1nY9" title="Weighted average remaining life (years), outstanding">9.86</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pdp0_c20230201__20240131_zjykd67EidZ8" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, outstanding ending">800,183</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Exercisable, January 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20230201__20240131_zxBFcbt0Quwd" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, exercisable">2,158,760</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20230201__20240131_zEXfdAoUmbVe" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price per share, exercisable">0.99</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230201__20240131_zpaCtGuNpYb2" title="Weighted average remaining life (years), exercisable">12.83</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pdp0_c20230201__20240131_zuwmtDPtyGxa" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, exercisable">730,425</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The aggregate intrinsic value is calculated based on the stock price of $0.42 and $0.119 per share as of January 31, 2024 and 2023, respectively. During the years ended January 31, 2024 and 2023, we recognized $<span id="xdx_90F_eus-gaap--ShareBasedCompensation_pp0p0_c20230201__20240131__us-gaap--DerivativeInstrumentRiskAxis__custom--IncentiveandNonQualifiedStockOptionsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OfficersEmployeesAndConsultantsMember_zYuysa7iilb7" title="Share based compensation">131,266 and $<span id="xdx_90E_eus-gaap--ShareBasedCompensation_pp0p0_c20220201__20230131__us-gaap--DerivativeInstrumentRiskAxis__custom--IncentiveandNonQualifiedStockOptionsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OfficersEmployeesAndConsultantsMember_zZ8i3UXZLxbb" title="Share based compensation">100,482 of compensation expense related to incentive and non-qualified stock options previously granted to officers, employees and consultants. On January 31, 2023, there was $206,910 of unrecognized share-based compensation for all share-based awards outstanding.

191000

5000

1925

The options granted have a term not to exceed ten years from the date of grant or five years for options granted to more than 10% stockholders. The option price set by the Plan Administration shall not be less than the fair market value per share of the common stock on the grant date or 110% of the fair market value per share of the common stock on the grant date for options granted to greater than 10% stockholders.

Schedule of Stock Options Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Number of options</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Weighted average remaining life (years)</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Aggregate intrinsic value</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: justify">Outstanding, January 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20220201__20230131_zyEtJj97f6q" style="width: 11%; text-align: right" title="Number of options, outstanding beginning">145,250</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20220201__20230131_z7Ma3jrj5mRa" style="width: 11%; text-align: right" title="Weighted average exercise price per share, outstanding beginning">2.97</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20210201__20220131_zHDvRedfbo05" title="Weighted average remaining life (years), outstanding">6.65</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pdp0_c20220201__20230131_zORx5eiFjST1" style="width: 11%; text-align: right" title="Aggregate intrinsic value, outstanding beginning">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220201__20230131_zTmr4N8Fq9k6" style="text-align: right" title="Number of options, granted">987,760</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20220201__20230131_zNH0JekxQixf" style="text-align: right" title="Weighted average exercise price per share, granted">2.18</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Cancelled and/or forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20220201__20230131_zpX6Q44l32U" style="text-align: right" title="Number of options, cancelled and/or forfeited">(145,250</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20220201__20230131_zwqII1pVwpJ" style="text-align: right" title="Weighted average exercise price per share, cancelled and/or forfeited">2.97</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1.5pt">Exercised</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20220201__20230131_zxn5Rd8okXE1" style="border-bottom: black 1pt solid; text-align: right" title="Number of options, exercised">(674,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20220201__20230131_zYDyV4eQVPNf" style="border-bottom: black 1pt solid; text-align: right" title="Weighted average exercise price per share, exercised">0.15</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Outstanding, January 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20230201__20240131_zTTszlyRyAmh" style="text-align: right" title="Number of options, outstanding beginning">313,760</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20230201__20240131_z5rHZiwgPXbd" style="text-align: right" title="Weighted average exercise price per share, outstanding beginning">6.53</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220201__20230131_zltn8u27gzf7" title="Weighted average remaining life (years), outstanding">13.69</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pdp0_c20230201__20240131_zyhpv14ub8D2" style="text-align: right" title="Aggregate intrinsic value, outstanding beginning">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230201__20240131_zaf3E90azCu4" style="text-align: right" title="Number of options, granted">2,745,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230201__20240131_zJN4gFInj3Nj" style="text-align: right" title="Weighted average exercise price per share, granted">0.11</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Cancelled and/or forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20230201__20240131_zVxSKUcInHz9" style="text-align: right" title="Number of options, cancelled and/or forfeited">(250,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20230201__20240131_zYAqV1mL9PRb" style="text-align: right" title="Weighted average exercise price per share, cancelled and/or forfeited">0.07</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Exercised</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20230201__20240131_zaKVuT4OrIQb" style="border-bottom: black 1pt solid; text-align: right" title="Number of options, exercised">–</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20230201__20240131_zzXbYeUlh9Zf" style="border-bottom: black 1pt solid; text-align: right" title="Weighted average exercise price per share, exercised">–</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Outstanding, January 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20230201__20240131_zKxrNByOguLk" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, outstanding ending">2,808,760</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20230201__20240131_zAHtGsKagKA8" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price per share, outstanding ending">0.83</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230201__20240131_zrW5a0ZC1nY9" title="Weighted average remaining life (years), outstanding">9.86</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_pdp0_c20230201__20240131_zjykd67EidZ8" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, outstanding ending">800,183</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Exercisable, January 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20230201__20240131_zxBFcbt0Quwd" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, exercisable">2,158,760</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20230201__20240131_zEXfdAoUmbVe" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price per share, exercisable">0.99</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20230201__20240131_zpaCtGuNpYb2" title="Weighted average remaining life (years), exercisable">12.83</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iE_pdp0_c20230201__20240131_zuwmtDPtyGxa" style="border-bottom: Black 2.5pt double; text-align: right" title="Aggregate intrinsic value, exercisable">730,425</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

145250

2.97

P6Y7M24D

987760

2.18

145250

2.97

674000

0.15

313760

6.53

P13Y8M8D

2745000

0.11

250000

0.07

2808760

0.83

P9Y10M9D

800183

2158760

0.99

P12Y9M29D

730425

0.42

0.119

131266

100482

206910

NOTE 10 – Warrants As of January 31, 2024, there were 14,254,813 warrants outstanding and 13,747,281 warrants exercisable. The warrants have a weighted average remaining life of <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20230201__20240131_zmHFASZCBQm3" title="Warrants weighted average remaining life">2.47 years and a weighted average exercise price of $<span id="xdx_904_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z0A1yCn5A2Xi" title="Weighted average exercise price of warrant">0.82 per warrant for one common share. Warrants outstanding on January 31, 2024 and 2023 are as follows: Schedule of Stock Warrants Outstanding <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Number of warrants</td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price per share</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Outstanding, January 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20220201__20230131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zsY2EdudeT61" style="width: 14%; text-align: right" title="Number of warrants, Outstanding">2,164,217</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsWeightedAverageGrantDateFairValue_iS_c20220201__20230131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zdODKYe9aIWc" style="width: 14%; text-align: right" title="Weighted average exercise price, Outstanding">1.117</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Issued</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20220201__20230131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zkgDKR3k4fyh" style="text-align: right" title="Number of warrants, Issued">91,853</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePriceGranted_c20220201__20230131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ztt3uC7ScUX4" style="text-align: right" title="Weighted average exercise price, Issued">0.20</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_c20220201__20230131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zJLyXHSKMx7e" style="text-align: right" title="Number of warrants, Expired">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePriceForfeitedOrCanceled_c20220201__20230131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zxisgxzLD7R7" style="text-align: right" title="Weighted average exercise price, Expired">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Exercised</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20220201__20230131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zH18SVuALC2a" style="border-bottom: black 1pt solid; text-align: right" title="Number of warrants, Exercised">–</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePriceExercised_c20220201__20230131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z6OziOxQJo1a" style="border-bottom: black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised">–</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Outstanding, January 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zuQmyxtDZJNg" style="text-align: right" title="Number of warrants, Outstanding">2,256,070</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsWeightedAverageGrantDateFairValue_iS_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zv7ziqMeoope" style="text-align: right" title="Weighted average exercise price, Outstanding">1.07</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Issued</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zV6Qfv0Xy04h" style="text-align: right" title="Number of warrants, Issued">11,998,743</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePriceGranted_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z0pBQcbM5TZb" style="text-align: right" title="Weighted average exercise price, Issued">0.04</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ziZeiuJFjsF9" style="text-align: right" title="Number of warrants, Expired">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePriceForfeitedOrCanceled_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z9Sx2mVUu5ya" style="text-align: right" title="Weighted average exercise price, Expired">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Exercised</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zmkCkq1Aj20h" style="border-bottom: black 1pt solid; text-align: right" title="Number of warrants, Exercised">–</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePriceExercised_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zUITjgm4HH3d" style="border-bottom: black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised">–</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Outstanding, January 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z6lsHr1BFfw5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, Outstanding">14,254,813</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsWeightedAverageGrantDateFairValue_iE_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z1QDtA0Ie1mh" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Outstanding">0.21</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Exercisable, January 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsNonOptionsNonvestedExercisableNumber_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zyAwBu2b4Wtg" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, Exercisable">13,747,281</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsExercisableWeightedAverageExercisePrice_iE_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zFOZcTv6m5fj" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Exercisable">0.14</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The weighted average intrinsic value for warrants outstanding was $<span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pp0p0_c20240131_z818kT4j5Bt8" title="Weighted average intrinsic value for warrants outstanding">4,593,718 and $<span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_pp0p0_c20230131_zxbMf3iT1In9" title="Weighted average intrinsic value for warrants outstanding">0 as of January 31, 2024 and 2023, respectively. During the year ended January 31, 2024, the Company issued <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20240131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zCqBFTw6ndI1" title="Number of warrants issued">238,169 warrants to investors as part of their purchase of common stock. The warrants have a three-year term and are exercisable at any time at exercise prices of $<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20240131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zRZrKfpANmU5" title="Warrant exercise price per share">0.59. During the year ended January 31, 2023, the Company issued <span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20230131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_z8SzsrcYWI6g" title="Number of warrants issued">6,649 warrants to investors as part of their purchase of common stock. The warrants have a three-year term and are exercisable at any time at exercise prices of $<span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20230131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zfuEfT8qp8b6" title="Warrant exercise price per share">0.53. Extension of Expiration Date As of February 6, 2023, the Company extended all warrants issued by the Company which expired or will expire during the year 2023. These warrants are extended for an additional three years.

14254813

13747281

P2Y5M19D

0.82

Schedule of Stock Warrants Outstanding <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Number of warrants</td><td style="padding-bottom: 1.5pt"> </td><td style="font-weight: bold; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price per share</td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Outstanding, January 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20220201__20230131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zsY2EdudeT61" style="width: 14%; text-align: right" title="Number of warrants, Outstanding">2,164,217</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsWeightedAverageGrantDateFairValue_iS_c20220201__20230131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zdODKYe9aIWc" style="width: 14%; text-align: right" title="Weighted average exercise price, Outstanding">1.117</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Issued</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20220201__20230131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zkgDKR3k4fyh" style="text-align: right" title="Number of warrants, Issued">91,853</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePriceGranted_c20220201__20230131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ztt3uC7ScUX4" style="text-align: right" title="Weighted average exercise price, Issued">0.20</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_c20220201__20230131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zJLyXHSKMx7e" style="text-align: right" title="Number of warrants, Expired">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePriceForfeitedOrCanceled_c20220201__20230131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zxisgxzLD7R7" style="text-align: right" title="Weighted average exercise price, Expired">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Exercised</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20220201__20230131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zH18SVuALC2a" style="border-bottom: black 1pt solid; text-align: right" title="Number of warrants, Exercised">–</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePriceExercised_c20220201__20230131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z6OziOxQJo1a" style="border-bottom: black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised">–</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Outstanding, January 31, 2023</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zuQmyxtDZJNg" style="text-align: right" title="Number of warrants, Outstanding">2,256,070</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsWeightedAverageGrantDateFairValue_iS_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zv7ziqMeoope" style="text-align: right" title="Weighted average exercise price, Outstanding">1.07</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Issued</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zV6Qfv0Xy04h" style="text-align: right" title="Number of warrants, Issued">11,998,743</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePriceGranted_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z0pBQcbM5TZb" style="text-align: right" title="Weighted average exercise price, Issued">0.04</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ziZeiuJFjsF9" style="text-align: right" title="Number of warrants, Expired">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePriceForfeitedOrCanceled_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z9Sx2mVUu5ya" style="text-align: right" title="Weighted average exercise price, Expired">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Exercised</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zmkCkq1Aj20h" style="border-bottom: black 1pt solid; text-align: right" title="Number of warrants, Exercised">–</td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsOutstandingWeightedAverageExercisePriceExercised_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zUITjgm4HH3d" style="border-bottom: black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised">–</td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Outstanding, January 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z6lsHr1BFfw5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, Outstanding">14,254,813</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsWeightedAverageGrantDateFairValue_iE_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z1QDtA0Ie1mh" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Outstanding">0.21</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Exercisable, January 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsNonOptionsNonvestedExercisableNumber_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zyAwBu2b4Wtg" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, Exercisable">13,747,281</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsExercisableWeightedAverageExercisePrice_iE_c20230201__20240131__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zFOZcTv6m5fj" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Exercisable">0.14</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2164217

1.117

91853

0.20

2256070

1.07

11998743

0.04

14254813

0.21 13747281 0.14

4593718

238169

0.59

6649

0.53

the Company extended all warrants issued by the Company which expired or will expire during the year 2023. These warrants are extended for an additional three years.

NOTE 11 – Income taxes As of January 31, our deferred tax asset is as follows: Schedule of Deferred Tax Asset <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20240131_zXbAQeYv4up1" style="border-bottom: black 1pt solid; text-align: center">January 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20230131_z5WjmmxPGgT5" style="border-bottom: black 1pt solid; text-align: center">January 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsGross_iI_maDTANzmVg_zKOODFFZZQrc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Deferred Tax Assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">7,253,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">6,712,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzmVg_zb1imP1ztilc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Less Valuation Allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(7,253,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(6,712,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsNet_iTI_pp0p0_mtDTANzmVg_z42SdL5dxYR8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Deferred Tax Assets, Net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Management has elected to provide a deferred tax asset valuation allowance equal to the potential benefit due to our history of losses. If we demonstrate the ability to generate future taxable income, management will re-evaluate the allowance. The increase of $541,000 during the year ended January 31, 2024, primarily represents the increase in net operating loss carry-forwards during the period offset against the valuation allowance. As of January 31, 2024, our estimated net operating loss carry-forward is approximately $34 million and expires beginning in 2026 through 2038, with no expiration date for our 2019 through 2023 net operating losses under the Tax Cuts and Jobs Act. Deferred tax assets were calculated using the Company’s effective tax rate, which it estimated to be 21%. The effective rate is reduced to <span id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_uPure_c20230201__20240131__srt--RangeAxis__srt--MaximumMember_ztJ9n0dpQ5ic" title="Effective income tax rate reconciliation, percent"><span id="xdx_907_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_uPure_c20220201__20230131__srt--RangeAxis__srt--MaximumMember_zDO6zbf1r14g" title="Effective income tax rate reconciliation, percent">0% for 2024 and 2023 due to the full valuation allowance on its net deferred tax assets. We have identified our federal and Arizona state tax returns as “major” tax jurisdictions. The periods our income tax returns are subject to examination for these jurisdictions are the tax years ended January 31, 2019 through January 31, 2022. We believe our income tax filing positions and deductions will be sustained through the audit, and we do not anticipate any adjustments that would result in a material change to our financial position. Therefore, no liabilities for uncertain income tax positions have been recorded. Internal Revenue Code Section 382 limits the ability to utilize net operating losses if a 50% change in ownership occurs over a three-year period. Such limitation of the net operating losses may have occurred but we have not analyzed it at this time as the deferred tax asset is fully reserved. We have federal and state net operating loss carry-forwards that are available to offset future taxable income.

As of January 31, our deferred tax asset is as follows: Schedule of Deferred Tax Asset <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_496_20240131_zXbAQeYv4up1" style="border-bottom: black 1pt solid; text-align: center">January 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_494_20230131_z5WjmmxPGgT5" style="border-bottom: black 1pt solid; text-align: center">January 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsGross_iI_maDTANzmVg_zKOODFFZZQrc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Deferred Tax Assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">7,253,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">6,712,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzmVg_zb1imP1ztilc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt">Less Valuation Allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(7,253,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(6,712,000</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsNet_iTI_pp0p0_mtDTANzmVg_z42SdL5dxYR8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Deferred Tax Assets, Net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

7253000

6712000

7253000

6712000

541000

34000000

beginning in 2026 through 2038

0.21

Internal Revenue Code Section 382 limits the ability to utilize net operating losses if a 50% change in ownership occurs over a three-year period.

NOTE 12 – Related party transactions Related Party Transactions Our CEO, Brett Gross, was elected as President and Chief Executive Officer on December 7, 2018 and received no compensation for these services during the nine months ended October 31, 2023 and 2022. On September 29, 2023, Mr. Gross resigned from his position as President and Chief Executive Officer of the Company. Patricia Madaris, VP Finance and Chief Financial Officer will serve as the Interim Chief Executive Officer. Accrued Wages and Vacation During the year ended January 31, 2024, the Company accrued $7,853 of wages and $7,630 of vacation to Ms. Madaris. On November 28, 2023, the Company paid $41,688 of accrued wages and settled $40,000 of accrued wages and accrued vacation. As of January 31, 2024, and 2023, we had a balance of accrued unpaid wages and vacation of $0 and $66,205 to Ms. Madaris, respectively. Advances Advances from related parties during the years ended January 31, 2024 and 2023 are as follows: Schedule of Advances from Related Parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20230201__20240131__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zoCtbwMJqMHj" style="border-bottom: black 1pt solid; text-align: center">Year ended January 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20220201__20230131__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zIGwQXKBeMr1" style="border-bottom: black 1pt solid; text-align: center">Year ended January 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--OtherReceivables_iS_ze1nwW1B3ykb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Prior period balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ProceedsFromRelatedPartyDebt_zqK7ch7CfYB7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,363</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,550</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_zmestCwgmDOj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expenses paid on behalf of Company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,157</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,096</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--RepaymentsOfNonCashRelatedPartyDebt_iN_di_zCqONHbeokw2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-cash repayments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,363</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(18,650</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--RepaymentsOfRelatedPartyDebt_iN_di_zP0mj8NncSO1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Repayments</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(8,157</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(18,996</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--OtherReceivables_iE_z6OGKyXnSSwd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">End of period balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Note payable On January 31, 2023, the Company entered into a promissory note with Brett Gross for $50,000 and received cash proceeds. During the year ended January 31, 2024, the Company signed an addendum to the January 31, 2023 promissory note to increase the promissory note with Mr. Gross to $86,579. The note bears interest at 10% and matures on January 31, 2024. During the nine months ended October 31, 2023, the Company received cash proceeds of $35,000, non-cash payment on the note of $9,751 and Mr. Gross paid $1,579 of expenses on the Company’s behalf. On January 25, 2024, the Company entered into a promissory note with a Director for $250,000 and received cash proceeds. The note bears interest at 10% and matures on January 25, 2025. As of January 31, 2024 and 2023, the note payable related party balance was $326,828 and $50,000, respectively. Class A Shares On September 19, 2023, the Company entered into an agreement to issue a total of <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230918__20230919__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrGrossMember_zxYlLZRkW0D5" title="Issuance of shares">199,000 shares of its Class A shares to Mr. Gross. The aggregate consideration paid for the Class A Shares was $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20230918__20230919__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrGrossMember_zKr8SV79mCd5" title="Aggregate consideration">9,781. The consideration was paid by offsetting the purchase price against the Company’s note payable of Mr. Gross. On September 29, 2023, Mr. Gross resigned from his position as President and Chief Executive Officer of the Company. Due to the resignation, the Company exchanged <span id="xdx_903_eus-gaap--CommonStockSharesIssued_iI_c20230929__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrGrossMember_zf1WVjhk9tpg" title="Owned shares">250,000 shares of Class A common stock owned by Mr. Gross into <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230928__20230929__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrGrossMember_zj4HMq0GY0Hb" title="Issuance of shares">250,000 shares of common stock. On September 19, 2023, the Company entered into an agreement to issue a total of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230918__20230919__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zvyxGBWuVrxa" title="Issuance of shares">199,000 shares of its Class A shares to Chairman of the Board, Pete O’Heeron for cash proceeds of $<span id="xdx_900_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20230918__20230919__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zMEubKfgVoc6" title="Cash proceeds">9,751. On November 9, 2024, the Company entered into an agreement to issue a total of <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20241109__20241109__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_z1tbuNpIU5xc" title="Issuance of shares">250,000 shares of its Class A shares to Chairman of the Board, Pete O’Heeron for cash proceeds of $<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20241109__20241109__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zdxV5vNN7GS7" title="Cash proceeds">8,162 and settlement of $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20241109__20241109__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zeI62wzvue5e" title="Issuance of services">1,363 in advances. Common Shares During the year ended January 31, 2024, the Company issued 23,521,147 units to the Chairman of the Board for $970,000 in cash proceeds and $<span id="xdx_90B_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_c20230201__20240131__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zQwkHfxXbiki" title="Payments to acquire equipment">1,908 of equipment purchased. Each unit consists of <span id="xdx_901_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20230201__20240131__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zgJkv6WUzOk8" title="Sale of stock number of shares">1 share of our common stock and ½ warrant. The warrants have a relative fair value of $288,072. Each warrant allows the holder to purchase one share of our common stock at a price ranging from $0.144 -$0.262 per share. The warrants expire three years from the date of issuance. The Company valued the warrants using the Black-Scholes option-pricing model with the following range of key assumptions: fair value stock price, $0.04 - $0.0637 , Exercise price, $0.0419 -$0.0753, Term 3 years, Volatility <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_uPure_c20230201__20240131_z1qS2XIxbXMb" title="Volatility, minimum">164% - <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_uPure_c20230201__20240131_zMQhimDn9nvl" title="Volatility, maximum">166%, and Discount rate 4.23% - 4.82% and a dividend yield of 0%. During the year ended January 31, 2023, the Company issued 85,204 units to the Chairman of the Board for $3,000 in cash proceeds. Each unit consists of <span id="xdx_909_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20220201__20230131__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zBM3ggZeIPHf" title="Sale of stock number of shares">1 share of our common stock and ½ warrant. The warrants have a relative fair value of $7,173. Each warrant allows the holder to purchase one share of our common stock at a price ranging from $0.144 -$0.150 per share. The warrants expire three years from the date of issuance. The Company valued the warrants using the Black-Scholes option-pricing model with the following range of key assumptions: fair value stock price, $0.117 - $0.126 , Exercise price, $0.144 -$0.15, Term 3 years, Volatility <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_uPure_c20220201__20230131_zzLgXIStvVX9" title="Volatility, minimum">157% - <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_uPure_c20220201__20230131_z0C67s98DgS1" title="Volatility, maximum">162%, and Discount rate 3.90% - 4.13% and a dividend yield of 0%. Other On March 13, 2023, the Company granted <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230313__20230313__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zlVhrvZkBOte" title="Options granted">250,000 options to the CEO. The options expire <span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dt_c20230313__20230313__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zsVLjxuPPqB" title="Options expiration period">ten years following issuance and have an exercise price of $<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20230313__20230313__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zoAoV2T6qLc8" title="Exercise price">0.067. The options vested upon issuance and have a total fair value of $<span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20230313__20230313__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zRIYgAK7XS99" title="Total fair value of options vested upon issuance">16,750. On the same day, the Company issued a note agreement to the CEO totaling $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20230313__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--TypeOfArrangementAxis__custom--NoteAgreementMember_zzk5kWPNHiul" title="Note value as per agreement">16,750 and the CEO exercised the <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20230313__20230313__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zwJ7cRi9T813" title="Number of options exercised">250,000 options. The note bears interest of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20230313__us-gaap--TypeOfArrangementAxis__custom--NoteAgreementMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zp38bdsOt535" title="Interest rate">3.15% per annum, is due on <span id="xdx_906_eus-gaap--DebtInstrumentMaturityDate_dd_c20230313__20230313__us-gaap--TypeOfArrangementAxis__custom--NoteAgreementMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zoWmor4cHuFk" title="Maturity date">March 15, 2028 and was recorded as a subscription receivable. As of January 31, 2024 and 2023, the subscription receivable was $117,850 and $117,468, respectively. On June 22, 2023, the Company granted <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230622__20230622__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zv7R5tVN70ug" title="Options granted">150,000 options to a member of the board of directors. The options expire <span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dt_c20230622__20230622__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zjFrnxjxWZ1h" title="Options expiration period">ten years following issuance and have an exercise price of $<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20230622__20230622__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_z99v3tl8GVd3" title="Exercise price">0.059. The options vest <span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage_pid_dp_uPure_c20230622__20230622__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zLxEu9tGCme2" title="Issuance of vested option">50% upon issuance and the remaining <span id="xdx_909_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardAwardRemainingVestingRightsPercentage_pid_dp_uPure_c20230622__20230622__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zeqqC3z10yRh" title="Remaining vested option percentage">50% on July 1, 2024 and have a total fair value of $<span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20230701__20230701__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zXAxUv1xeQjd" title="Total fair value of options vested upon issuance">8,850. The Company valued the options using the Black-Scholes option-pricing model with the following key assumptions: fair value stock price, $0.0590, Exercise price, $0.0590, Term 10 years, Volatility 173%, and Discount rate 3.9% and a dividend yield of 0%. On August 14, 2023, the Company granted <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230814__20230814__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_znK2N8fBXAi6" title="Options granted">75,000 options to a member of the board of directors. The options expire <span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dt_c20230814__20230814__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zrE52cTJOpJ5" title="Options expiration period">ten years following issuance and have an exercise price of $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20230814__20230814__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zXQ0FdubjQQ7" title="Exercise price">0.0594. The options vest monthly over one year and have a total fair value of $<span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20230814__20230814__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zgjy9jQXpH2" title="Total fair value of options vested upon issuance">4,935. The Company valued the options using the Black-Scholes option-pricing model with the following key assumptions: fair value stock price, $0.0658, Exercise price, $0.0597, Term 10 years, Volatility 172%, and Discount rate 4.19% and a dividend yield of 0%. On November 16, 2023, the Company granted <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20231116__20231116__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_z9dQWLAXPU7h" title="Options granted">1,550,000 options to a member of the board of directors, an employee, and an officer. The options expire <span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dt_c20231116__20231116__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zn0UXkE4Zevl" title="Options expiration period">ten years following issuance and have an exercise price of $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20231116__20231116__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zUPWrvRGS2F1" title="Exercise price">0.04. The options vest upon issuance and have a total fair value of $<span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20231116__20231116__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zaajL6GRwN9i" title="Total fair value of options vested upon issuance">73,315. The Company valued the options using the Black-Scholes option-pricing model with the following key assumptions: fair value stock price, $0.0473, Exercise price, $0.04, Term 10 years, Volatility 173%, and Discount rate 4.45% and a dividend yield of 0%. On January 23, 2024, the Company granted <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240123__20240123__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zNFOFOvsb379" title="Options granted">600,000 options to members of the board of directors. The options expire <span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dt_c20240123__20240123__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zrFYDU2YqbPl" title="Options expiration period">ten years following issuance and have an exercise price of $<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20240123__20240123__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zu1xwKdKmAjc" title="Exercise price">0.036. The options vest <span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage_pid_dp_uPure_c20240123__20240123__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_z614LggA8hZ6" title="Issuance of vested option percentage">25% quarterly over one year and have a total fair value of $<span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20240123__20240123__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zt6X5nXfiLU" title="Total fair value of options vested upon issuance">225,720. The Company valued the options using the Black-Scholes option-pricing model with the following key assumptions: fair value stock price, $0.0376, Exercise price, $0.036, Term 10 years, Volatility 178%, and Discount rate 4.14% and a dividend yield of 0%.

7853

7630

41688

40000

66205

Advances from related parties during the years ended January 31, 2024 and 2023 are as follows: Schedule of Advances from Related Parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_490_20230201__20240131__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zoCtbwMJqMHj" style="border-bottom: black 1pt solid; text-align: center">Year ended January 31, 2024</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" id="xdx_497_20220201__20230131__us-gaap--RelatedPartyTransactionAxis__us-gaap--RelatedPartyMember_zIGwQXKBeMr1" style="border-bottom: black 1pt solid; text-align: center">Year ended January 31, 2023</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--OtherReceivables_iS_ze1nwW1B3ykb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Prior period balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ProceedsFromRelatedPartyDebt_zqK7ch7CfYB7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash advances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,363</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,550</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_zmestCwgmDOj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expenses paid on behalf of Company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,157</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,096</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--RepaymentsOfNonCashRelatedPartyDebt_iN_di_zCqONHbeokw2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-cash repayments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,363</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(18,650</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--RepaymentsOfRelatedPartyDebt_iN_di_zP0mj8NncSO1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Repayments</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(8,157</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: black 1pt solid; text-align: left"> </td><td style="border-bottom: black 1pt solid; text-align: right">(18,996</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--OtherReceivables_iE_z6OGKyXnSSwd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">End of period balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

5000

1363

24550

3157

18096

1363 18650

8157

18996

5000

50000

86579

0.10

2024-01-31

35000

9751

1579

250000

0.10

2025-01-25

326828

50000

199000

9781

250000

199000

9751

250000

8162

1363

23521147

970000

1908

288072

0.144

0.262

P3Y

0.04

0.0637

0.0419

0.0753

P3Y

1.64

1.66

0.0423 0.0482

85204

3000

7173

0.144

0.150

P3Y

0.117

0.126

0.144

0.15

P3Y

1.57

1.62

0.0390 0.0413

250000

P10Y

0.067

16750

250000

0.0315

2028-03-15

117850

117468

150000

P10Y

0.059

0.50

8850

0.0590

P10Y

1.73

0.039

75000

P10Y

0.0594

4935

0.0658

0.0597

P10Y

1.72

0.0419

1550000

P10Y

0.04

73315

0.0473

0.04

P10Y

1.73

0.0445

600000

P10Y

0.036

0.25

225720

0.0376

0.036

P10Y

1.78

0.0414

NOTE 13 – Commitments and Contingencies Commitments and Contingencies We currently rent storage space for $105 per month in Tombstone, Arizona on a month-to-month basis. We are required to pay annual rentals for Liberty Star’s federal lode mining claims for the Tombstone project in the State of Arizona. The rental period begins at noon on September 1st through the following September 1st and rental payments are due by the first day of the rental period. The annual rentals are $165 per claim. <span id="xdx_907_ecustom--ProjectValidityDescription_c20230201__20240131__us-gaap--CapitalizedCostsOfUnprovedPropertiesExcludedFromAmortizationByPropertyOrProjectAxis__custom--TombstoneProjectMember_z3Qs69SUlAw2" title="Project validity description">The rentals due by September 1, 2023 for the period from September 1, 2023 through September 1, 2024 of $<span id="xdx_90D_eus-gaap--AccruedRentCurrentAndNoncurrent_iI_c20240131__us-gaap--CapitalizedCostsOfUnprovedPropertiesExcludedFromAmortizationByPropertyOrProjectAxis__custom--TombstoneProjectMember_z617PIQiRdYk" title="Accrued rent">15,345 have been paid. We are required to pay annual rentals for our Arizona State Land Department Mineral Exploration Permits (“AZ MEP”) at our Tombstone Hay Mountain project in the State of Arizona. AZ MEP permits cost $500 per permit per year in non-refundable filing fees and are valid for 1 year and renewable for up to 5 years. The rental fee is $<span id="xdx_907_ecustom--RentalFeePerAcre_pp2d_c20230201__20240131__srt--StatementScenarioAxis__custom--AZMEPMember__us-gaap--AwardDateAxis__custom--FirstYearMember_zg9DmzZdRic4" title="Rental fee per acre">2.00 per acre for the first year, which includes the second year, and $<span id="xdx_90F_ecustom--RentalFeePerAcre_pp2d_c20230201__20240131__srt--StatementScenarioAxis__custom--AZMEPMember__us-gaap--AwardDateAxis__custom--ThreeThroughFiveYearMember_z8LuWAlGkKvi" title="Rental fee per acre">1.00 per acre per year for years three through five. The minimum work expenditure requirements are $<span id="xdx_903_ecustom--MinimumWorkExpenditureRequirements_c20230201__20240131__us-gaap--AwardDateAxis__custom--SecondYearMember__srt--StatementScenarioAxis__custom--AZMEPMember_zofQR0GWOs6g" title="Minimum work expenditure requirements">10 per acre per year for years one and two and $<span id="xdx_90A_ecustom--MinimumWorkExpenditureRequirements_c20230201__20240131__srt--StatementScenarioAxis__custom--AZMEPMember__us-gaap--AwardDateAxis__custom--ThreeThroughFiveYearMember_zpH2T6QLPPX2" title="Minimum work expenditure requirements">20 per acre per year for years three through five. If the minimum work expenditure requirement is not met the applicant can pay an equal amount in fees to the Arizona State Land Department to keep the AZ MEP permits current. The rental period begins on the date of acceptance for each permit. Rental payments are due by the first day of the rental period. We hold AZ MEP permits for <span id="xdx_90E_eus-gaap--AreaOfLand_iI_pp2d_uAcre_c20240131__us-gaap--CapitalizedCostsOfUnprovedPropertiesExcludedFromAmortizationByPropertyOrProjectAxis__custom--TombstoneProjectMember_zxPpwOiLr8wl" title="Area of land">12,878.18 acres at our Tombstone project. We paid filing and rental fees for our AZ MEP’s before their respective due dates in the amount of $<span id="xdx_90D_ecustom--MinimumWorkExpenditureRequirements_pp2d_c20230201__20240131__srt--StatementScenarioAxis__custom--AZMEPMember__us-gaap--VestingAxis__custom--PhaseOneMember_zpvHMAUwMISe" title="Minimum work expenditure requirements">30,410.84.

105

165

The rentals due by September 1, 2023 for the period from September 1, 2023 through September 1, 2024 of $15,345 have been paid. 2023-09-01

15345

AZ MEP permits cost $500 per permit per year in non-refundable filing fees and are valid for 1 year and renewable for up to 5 years. 2.00 1.00 10 20

12878.18

30410.84

NOTE 14 – Subsequent events Subsequent Events On February 13, 2024, the Company entered into a promissory note with a related party in the aggregate principal amount of $210,000. The note bears interest at 10% matures on February 13, 2025. On February 21, 2024, the Company received a notice to exercise <span id="xdx_90F_ecustom--StockIssuedDuringPeriodSharesCashlessExerciseOfWarrants_c20240221__20240221__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z0TrJOj55r47" title="Cashless exercise of options, shares">75,000 options on a cashless basis resulting in the issuance of 70,002 shares of common stock. On February 23, 2024, the Company entered into a promissory note with 1800 Diagonal Lending in the aggregate principal amount of $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_c20240223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwentyFourNoteMember_zBpje3Eg47vj" title="Debt instrument, face value">126,000 (the “February 2024 Note”). The note bears interest at <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwentyFourNoteMember_z1OGayZNz4lk" title="Interest rate">10%, with an Original Issue Discount of $<span id="xdx_90E_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20240223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwentyFourNoteMember_z98SvkPITUya" title="Original issue discount">21,000 plus an additional $<span id="xdx_90A_eus-gaap--DebtInstrumentFeeAmount_iI_c20240223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwentyFourNoteMember_zT7rebd35Djk" title="Additional transaction fees of the lender">5,000 to pay for transaction fees of the lender, matures on <span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_dd_c20240223__20240223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwentyFourNoteMember_zW2PGGUC2hn5" title="Maturity date">November 30, 2024. On April 3, 2024, the Company entered into a promissory note with a related party in the aggregate principal amount of $75,000. The note bears interest at 10% matures on April 3, 2025. In May 2024, the Company received advances of $<span id="xdx_90B_eus-gaap--OtherReceivables_iI_c20240531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zb4rj3c9SxN8" title="Other receivables">67,000 from a related party.

210000

0.10

2025-02-13

75000

70002

126000

0.10

21000

5000

2024-11-30

75000

0.10

2025-04-03

67000

8251

72099

29170

14356

37421

86455

14410

17644

14410

17644

51831

104099

204175

165212

5309

16769

751598

326828

751598

326828

47304

15000

219696

95000

3435386

2547458

4632933

3134498

32400

4665333

3166898

0.00001

500000

0.00001

74500000

50069244

49813861

501

498

55510051

58538033

101100

117850

-60022959

-61483485

-4613502

-3062799

51831

104099

42758

7623

367687

13688

62118

50768

119999

96682

110689

46570

142401

87533

203494

36696

308058

78429

419059

141657

938145

276332

-419059

-141657

-938145

-276332

75319

74298

96853

121304

957

1239

1926

1239

1642566

11337

2493598

74439

1568204

-61722

2398671

-45626

1149145

-203379

1460526

-321958

0.02

-0.01

0.03

-0.02

0.02

-0.01

-0.02

49912073

22328160

49889604

20806755

62543377

22328160

63104098

20806755

500000

49813861

498

-117850

58538033

-61483485

-3062799

70002

-1

77626

16750 16750

311381

500000

49883863

499

-101100

58615658

-61172104

-2657042

185381

34998

35000

173569

17739

-3331913

1149145

500000

50069244

501

-101100

55510051

-60022959

-4613502

102000

18671159

186

-117468

56941222

-57403227

-579286

16368 16368

250000

-16750

16747

1251270

70930

70943

19265

43931

-118579

102000

20172429

202

-117850

57092095

-57521806

-547358

102000

20172429

202

-117850

57092095

-57521806

-547358

16368 16368

250000

-16750

16747

1251270

70930

70943

43931

-203379

102000

21673699

218

-118232

57223703

-57725185

-619495

102000

21673699

218

-118232

57223703

-57725185

-619495

1460526

-321958

3234

2917

251195

43629

66048

112505

2493598

74439

-9456

-6932

38963

-452

5309

-658867

-230866

25000

467000

35000

7981

11060

161000

80000

160000 16368

595019

280308

-63848

49442

72099

32616

8251

82058

1723

17739 43931 67352 33720

35000

70943

1579

24750 24850 16750 17230

<p id="xdx_802_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_zoipjvGhHyN6" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">NOTE 1 – Basis of Presentation The consolidated financial statements included herein have been prepared by Liberty Star Uranium & Metals Corp. (the “Company”, “we”, “our”) without audit, pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”) and should be read in conjunction with our annual report on Form 10-K for the year ended January 31, 2024 as filed with the SEC on May 15, 2024. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) have been omitted, as permitted by the SEC, although we believe the disclosures which are made are adequate to make the information presented not misleading. The consolidated financial statements reflect, in the opinion of management, all normal recurring adjustments necessary to present fairly our financial position at July 31, 2024, and the results of our operations and cash flows for the periods presented. Interim results are subject to significant seasonal variations and the results of operations for the three and six months ended July 31, 2024, are not necessarily indicative of the results to be expected for the full year.

<p id="xdx_801_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zRNMvyWbWr6f" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">NOTE 2 – Going Concern The Company has a history of and expects to continue to report stockholders’ deficit, negative cash flows from operations and loss from operations. Additional funds are required for further exploratory activity and to maintain its claims prior to attaining a revenue generating status. There are no assurances that a commercially viable mineral deposit exists on any of our properties. In addition, the Company may not find sufficient ore reserves to be commercially mined. As such, there is substantial doubt about the Company’s ability to continue as a going concern. Management is working to secure additional funds through the exercise of stock warrants already outstanding, equity financing, debt financing or joint venture agreements. The consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties.

NOTE 3 – Summary of Significant Accounting Policies Fair Value Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) ASC 820 Fair Value Measurements and Disclosures (“ASC 820”), defines fair value, establishes a framework for measuring fair value and enhances disclosures about fair value measurements. It defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities that are not active; and model-driven valuations whose inputs are observable or whose significant value drivers are observable. Valuations may be obtained from, or corroborated by, third-party pricing services. Level 3: Unobservable inputs to measure fair value of assets and liabilities for which there is little, if any market activity at the measurement date, using reasonable inputs and assumptions based upon the best information at the time, to the extent that inputs are available without undue cost and effort. <p id="xdx_89D_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zfV3DawMKBTf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"> Schedule of Fair Value of Financial Instruments <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Fair value measurements at reporting date using:</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Description</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Quoted prices in active markets for identical liabilities (Level 1)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Significant other observable inputs (Level 2)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Significant unobservable inputs (Level 3)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Warrant and convertible note derivative liabilities at July 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240731_zYR8QpX6xOTc" style="width: 12%; text-align: right" title="Warrant and convertible note derivative liability">3,435,386</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zzFIodd1BXi5" style="width: 12%; text-align: right" title="Warrant and convertible note derivative liability">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zYDpipXLu3Z6" style="width: 12%; text-align: right" title="Warrant and convertible note derivative liability">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zVwNzrdUUIei" style="width: 12%; text-align: right" title="Warrant and convertible note derivative liability">3,435,386</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant and convertible note derivative liabilities at January 31, 2024</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240131_zMZxIcQFVxU7" style="text-align: right" title="Warrant and convertible note derivative liability">2,547,458</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240131__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z8ZxPrIYOrV5" style="text-align: right" title="Warrant and convertible note derivative liability">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240131__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zHk4h8RMlYVd" style="text-align: right" title="Warrant and convertible note derivative liability">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240131__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z7ZrffncLrpb" style="text-align: right" title="Warrant and convertible note derivative liabilities">2,547,458</td><td style="text-align: left"> </td></tr> </table> Our financial instruments consist of cash and cash equivalents, prepaid expenses, accounts payable, accrued liabilities, notes payable, convertible notes payable, and derivative liabilities. It is management’s opinion that we are not exposed to significant interest, currency or credit risks arising from these financial instruments. With the exception of the derivative liabilities, the fair value of these financial instruments approximates their carrying values based on their short maturities or for long-term debt based on borrowing rates currently available to us for loans with similar terms and maturities. Gains and losses recognized on changes in estimated fair value of the derivative liabilities are reported in other income (expense) as gain (loss) on change in fair value of derivative liabilities. Net income (loss) per share Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted-average number of common shares outstanding during the period. Potential common stock equivalents are determined using the treasury stock method. For diluted net income (loss) per share purposes, the Company excludes stock options and other stock-based awards, including shares issued as a result of option exercises that are subject to repurchase by the Company, whose effect would be anti-dilutive from the calculation. During the three and six months ended July 31, 2024, the impact of 1,770,068 and 1,938,044 of stock options and 10,285,478 and 10,700,692 of warrants and 575,758 shares issuable from convertible notes, respectively, were considered for their dilutive effects. During the three and six months ended July 31, 2023, the impact of <span id="xdx_904_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_c20230501__20230731__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zVFPTnBljW6k" title="Dilutive effects impact of stock options">145,046 and <span id="xdx_90E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_c20230201__20230731__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zAuA3kinCdh9" title="Dilutive effects impact of stock options">164,825 of stock options, <span id="xdx_90E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_dxL_c20230501__20230731__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zpNyT3AaEVW5" title="Dilutive effects impact of warrants::XDX::-">0 and <span id="xdx_908_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_c20230201__20230731__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zluLWqQXpHx5" title="Dilutive effects impact of warrants">288,730 of warrants, respectively, were excluded from the calculation as their impact would be anti-dilutive. <p id="xdx_898_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_z9vDgICex0gg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">A reconciliation of the weighted average shares outstanding used in basic and diluted earnings per share computation is as follows: Schedule of Reconciliation of Weighted Average Shares Outstanding <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20240501__20240731_zdC1vurSW5Ma" style="font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20230501__20230731_z6YT3zZ9YU9l" style="font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20240201__20240731_zG1T59Pt3ny2" style="font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20230201__20230731_zX3cS2MYfsfl" style="font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the Three Months Ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the Six Months Ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Basic income (loss) per common share</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NetIncomeLoss_z1nVSrkNZCDh" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Net income (loss) available to common shareholders</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,149,145</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(203,379</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,460,526</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(321,958</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--DerivativeGainLossAssociatedWithConvertibleDebt_i01_pp0p0_z7z3OAz1ps09" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivative (gain) loss associated with convertible debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,642,566</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,493,598</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InterestOnConvertibleDebtNetOfTax_i01N_pp0p0_di_zNgZeHkEvisa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest expense associated with convertible debt</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(75,319</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(96,853</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zQQTvjPRKRF2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net income (loss) for dilutive calculation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(568,740</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(203,379</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,129,925</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(321,958</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zOCXXrEz8kKf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average common shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,912,073</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,328,160</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,889,604</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,806,755</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncrementalCommonSharesAttributableToConversionOfDebtSecurities_zSE2RPWGKIcd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Dilutive effect of convertible debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">575,758</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">575,758</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_z1rCX229u7F6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Dilutive effect of common stock warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,285,478</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,700,692</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncrementalCommonSharesAttributableToShareBasedPaymentArrangements_z0C0MX0t30b6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Dilutive effect of common stock options</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,770,068</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,938,044</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zCFaw2gllFwk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Weighted average shares outstanding for diluted net income (loss) per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">62,543,377</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">22,328,160</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">63,104,098</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">20,806,755</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Fair Value Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) ASC 820 Fair Value Measurements and Disclosures (“ASC 820”), defines fair value, establishes a framework for measuring fair value and enhances disclosures about fair value measurements. It defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities that are not active; and model-driven valuations whose inputs are observable or whose significant value drivers are observable. Valuations may be obtained from, or corroborated by, third-party pricing services. Level 3: Unobservable inputs to measure fair value of assets and liabilities for which there is little, if any market activity at the measurement date, using reasonable inputs and assumptions based upon the best information at the time, to the extent that inputs are available without undue cost and effort. <p id="xdx_89D_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zfV3DawMKBTf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"> Schedule of Fair Value of Financial Instruments <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Fair value measurements at reporting date using:</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Description</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Quoted prices in active markets for identical liabilities (Level 1)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Significant other observable inputs (Level 2)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Significant unobservable inputs (Level 3)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Warrant and convertible note derivative liabilities at July 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240731_zYR8QpX6xOTc" style="width: 12%; text-align: right" title="Warrant and convertible note derivative liability">3,435,386</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zzFIodd1BXi5" style="width: 12%; text-align: right" title="Warrant and convertible note derivative liability">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zYDpipXLu3Z6" style="width: 12%; text-align: right" title="Warrant and convertible note derivative liability">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zVwNzrdUUIei" style="width: 12%; text-align: right" title="Warrant and convertible note derivative liability">3,435,386</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant and convertible note derivative liabilities at January 31, 2024</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240131_zMZxIcQFVxU7" style="text-align: right" title="Warrant and convertible note derivative liability">2,547,458</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240131__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z8ZxPrIYOrV5" style="text-align: right" title="Warrant and convertible note derivative liability">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240131__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zHk4h8RMlYVd" style="text-align: right" title="Warrant and convertible note derivative liability">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240131__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z7ZrffncLrpb" style="text-align: right" title="Warrant and convertible note derivative liabilities">2,547,458</td><td style="text-align: left"> </td></tr> </table> Our financial instruments consist of cash and cash equivalents, prepaid expenses, accounts payable, accrued liabilities, notes payable, convertible notes payable, and derivative liabilities. It is management’s opinion that we are not exposed to significant interest, currency or credit risks arising from these financial instruments. With the exception of the derivative liabilities, the fair value of these financial instruments approximates their carrying values based on their short maturities or for long-term debt based on borrowing rates currently available to us for loans with similar terms and maturities. Gains and losses recognized on changes in estimated fair value of the derivative liabilities are reported in other income (expense) as gain (loss) on change in fair value of derivative liabilities.

<p id="xdx_89D_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zfV3DawMKBTf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"> Schedule of Fair Value of Financial Instruments <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">Fair value measurements at reporting date using:</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Description</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Fair Value</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Quoted prices in active markets for identical liabilities (Level 1)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Significant other observable inputs (Level 2)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Significant unobservable inputs (Level 3)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left">Warrant and convertible note derivative liabilities at July 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240731_zYR8QpX6xOTc" style="width: 12%; text-align: right" title="Warrant and convertible note derivative liability">3,435,386</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zzFIodd1BXi5" style="width: 12%; text-align: right" title="Warrant and convertible note derivative liability">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zYDpipXLu3Z6" style="width: 12%; text-align: right" title="Warrant and convertible note derivative liability">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zVwNzrdUUIei" style="width: 12%; text-align: right" title="Warrant and convertible note derivative liability">3,435,386</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant and convertible note derivative liabilities at January 31, 2024</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240131_zMZxIcQFVxU7" style="text-align: right" title="Warrant and convertible note derivative liability">2,547,458</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240131__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z8ZxPrIYOrV5" style="text-align: right" title="Warrant and convertible note derivative liability">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240131__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zHk4h8RMlYVd" style="text-align: right" title="Warrant and convertible note derivative liability">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--DerivativeLiabilitiesCurrent_iI_c20240131__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z7ZrffncLrpb" style="text-align: right" title="Warrant and convertible note derivative liabilities">2,547,458</td><td style="text-align: left"> </td></tr> </table>

3435386

2547458

Net income (loss) per share Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted-average number of common shares outstanding during the period. Potential common stock equivalents are determined using the treasury stock method. For diluted net income (loss) per share purposes, the Company excludes stock options and other stock-based awards, including shares issued as a result of option exercises that are subject to repurchase by the Company, whose effect would be anti-dilutive from the calculation. During the three and six months ended July 31, 2024, the impact of 1,770,068 and 1,938,044 of stock options and 10,285,478 and 10,700,692 of warrants and 575,758 shares issuable from convertible notes, respectively, were considered for their dilutive effects. During the three and six months ended July 31, 2023, the impact of <span id="xdx_904_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_c20230501__20230731__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zVFPTnBljW6k" title="Dilutive effects impact of stock options">145,046 and <span id="xdx_90E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_c20230201__20230731__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--EmployeeStockOptionMember_zAuA3kinCdh9" title="Dilutive effects impact of stock options">164,825 of stock options, <span id="xdx_90E_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_dxL_c20230501__20230731__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zpNyT3AaEVW5" title="Dilutive effects impact of warrants::XDX::-">0 and <span id="xdx_908_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_pid_c20230201__20230731__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--WarrantMember_zluLWqQXpHx5" title="Dilutive effects impact of warrants">288,730 of warrants, respectively, were excluded from the calculation as their impact would be anti-dilutive. <p id="xdx_898_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_z9vDgICex0gg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">A reconciliation of the weighted average shares outstanding used in basic and diluted earnings per share computation is as follows: Schedule of Reconciliation of Weighted Average Shares Outstanding <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20240501__20240731_zdC1vurSW5Ma" style="font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20230501__20230731_z6YT3zZ9YU9l" style="font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20240201__20240731_zG1T59Pt3ny2" style="font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20230201__20230731_zX3cS2MYfsfl" style="font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the Three Months Ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the Six Months Ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Basic income (loss) per common share</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NetIncomeLoss_z1nVSrkNZCDh" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Net income (loss) available to common shareholders</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,149,145</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(203,379</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,460,526</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(321,958</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--DerivativeGainLossAssociatedWithConvertibleDebt_i01_pp0p0_z7z3OAz1ps09" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivative (gain) loss associated with convertible debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,642,566</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,493,598</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InterestOnConvertibleDebtNetOfTax_i01N_pp0p0_di_zNgZeHkEvisa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest expense associated with convertible debt</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(75,319</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(96,853</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zQQTvjPRKRF2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net income (loss) for dilutive calculation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(568,740</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(203,379</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,129,925</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(321,958</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zOCXXrEz8kKf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average common shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,912,073</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,328,160</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,889,604</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,806,755</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncrementalCommonSharesAttributableToConversionOfDebtSecurities_zSE2RPWGKIcd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Dilutive effect of convertible debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">575,758</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">575,758</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_z1rCX229u7F6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Dilutive effect of common stock warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,285,478</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,700,692</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncrementalCommonSharesAttributableToShareBasedPaymentArrangements_z0C0MX0t30b6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Dilutive effect of common stock options</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,770,068</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,938,044</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zCFaw2gllFwk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Weighted average shares outstanding for diluted net income (loss) per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">62,543,377</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">22,328,160</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">63,104,098</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">20,806,755</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1770068

1938044

10285478

10700692

575758

145046

164825

288730

<p id="xdx_898_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_z9vDgICex0gg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">A reconciliation of the weighted average shares outstanding used in basic and diluted earnings per share computation is as follows: Schedule of Reconciliation of Weighted Average Shares Outstanding <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49B_20240501__20240731_zdC1vurSW5Ma" style="font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20230501__20230731_z6YT3zZ9YU9l" style="font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20240201__20240731_zG1T59Pt3ny2" style="font-weight: bold; text-align: center">2024</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20230201__20230731_zX3cS2MYfsfl" style="font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the Three Months Ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="6" style="font-weight: bold; text-align: center">For the Six Months Ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Basic income (loss) per common share</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"> </td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NetIncomeLoss_z1nVSrkNZCDh" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left">Net income (loss) available to common shareholders</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,149,145</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(203,379</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,460,526</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(321,958</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--DerivativeGainLossAssociatedWithConvertibleDebt_i01_pp0p0_z7z3OAz1ps09" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Derivative (gain) loss associated with convertible debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,642,566</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,493,598</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--InterestOnConvertibleDebtNetOfTax_i01N_pp0p0_di_zNgZeHkEvisa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Interest expense associated with convertible debt</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(75,319</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(96,853</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zQQTvjPRKRF2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net income (loss) for dilutive calculation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(568,740</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(203,379</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,129,925</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(321,958</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zOCXXrEz8kKf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Weighted average common shares outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,912,073</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,328,160</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,889,604</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,806,755</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncrementalCommonSharesAttributableToConversionOfDebtSecurities_zSE2RPWGKIcd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Dilutive effect of convertible debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">575,758</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">575,758</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncrementalCommonSharesAttributableToCallOptionsAndWarrants_z1rCX229u7F6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Dilutive effect of common stock warrants</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,285,478</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,700,692</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncrementalCommonSharesAttributableToShareBasedPaymentArrangements_z0C0MX0t30b6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Dilutive effect of common stock options</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,770,068</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,938,044</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zCFaw2gllFwk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Weighted average shares outstanding for diluted net income (loss) per share</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">62,543,377</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">22,328,160</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">63,104,098</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">20,806,755</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1149145

-203379

1460526

-321958

-1642566 -2493598

75319

96853

-568740

-203379

-1129925

-321958

49912073

22328160

49889604

20806755

575758

10285478

10700692

1770068

1938044

62543377

22328160

63104098

20806755

<p id="xdx_808_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zIPKZzVElc94" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">NOTE 4 – Related Party Transactions Our CEO, Brett Gross, was elected as President and Chief Executive Officer on December 7, 2018. On September 29, 2023, Mr. Gross resigned from his position as President and Chief Executive Officer of the Company. Patricia Madaris, VP Finance and Chief Financial Officer will serve as the Interim Chief Executive Officer. Accrued Expenses As of July 31, 2024, and January 31, 2024, we had a balance of accrued unpaid vacation days of $5,309 and $0, respectively, to Patricia Madaris, VP Finance & CFO. Note payable On January 31, 2023, the Company entered into a promissory note with Brett Gross for $50,000 and received cash proceeds. During the year ended January 31, 2024, the Company signed an addendum to the January 31, 2023 promissory note to increase the promissory note with Mr. Gross to $<span id="xdx_902_eus-gaap--IncreaseDecreaseInNotesPayableCurrent_c20230201__20240131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrettGrossMember_zSamMwMCUch5" title="Increase in promissory note">86,579. The note bears interest at <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20240131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrettGrossMember_zVNfcZm0gnB8" title="Interest rate">10% and matures on January 31, 2024. On February 12, 2024, the Company signed an addendum to the January 31, 2023 promissory note to net the $16,750 recourse loan with Mr. Gross and accrued interest of $480 with the promissory note. During the six months ended July 31, 2024, the Company repaid Mr. Gross $25,000. As of July 31, 2024 and January 31, 2024, the note payable related party balance was $34,598 and $76,828, respectively. On January 25, 2024, the Company entered into a promissory note with Pete O’Heeron, Chairman of the Board, for $250,000 and received cash proceeds. The note bears interest at 10% and matures on January 25, 2025. On February 13, 2024, the Company entered into a promissory note with Pete O’Heeron, Chairman of the Board, in the aggregate principal amount of $210,000. The note bears interest at <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240213__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zRTj3gtwkVX6" title="Interest rate">10% matures on February 13, 2025. On April 3, 2024, the Company entered into a promissory note with Pete O’Heeron, Chairman of the Board, in the aggregate principal amount of $75,000. The note bears interest at <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240403__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zMEDCsLERQ1" title="Interest rate">10% matures on April 3, 2025. On May 1, 2024, the Company entered into a promissory note with Pete O’Heeron, Chairman of the Board, in the aggregate principal amount of $45,000. The note bears interest at <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240501__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zsrHdEPuhBM2" title="Interest rate">10% matures on May 1, 2025. On May 20, 2024, the Company entered into a promissory note with Pete O’Heeron, Chairman of the Board, in the aggregate principal amount of $67,000. The note bears interest at <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240520__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zVCxLTqNZL9e" title="Interest rate">10% matures on May 20, 2025. On July 5, 2024, the Company entered into a promissory note with Pete O’Heeron, Chairman of the Board, in the aggregate principal amount of $70,000. The note bears interest at <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240705__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zkLkwVwybRof" title="Interest rate">10% matures on July 5, 2025. As of July 31, 2024, and January 31, 2024, the note payable related party balance was $751,598 and $326,828, respectively. Other On February 21, 2024, the Company received a notice to exercise 75,000 options to purchase shares of common stock on a cashless basis resulting in the issuance of a net of 70,002 shares of common stock. On June 28, 2024, the Company granted <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240628__20240628__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zzCmpZcN0vua" title="Number of options, granted">337,501 options to an officer and a member of the board of directors. The options expire <span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dc_c20240628__20240628__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zGnt2pNTEcif" title="Options expiration period">ten years following issuance and have an exercise price of $<span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_uUSDPShares_c20240628__20240628__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zfJs3VzRv2t9" title="Weighted average exercise price per share, granted">0.226. The options vest upon issuance and have a total fair value of $<span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20240628__20240628__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsMember_zU0KfnWeRrbc" title="Total fair value of options vested upon issuance">76,275. The Company valued the options using the Black-Scholes model with the following key assumptions: fair value stock price, $0.226, Exercise price, $0.226, Term 10 years, Volatility 178%, and Discount rate 4.36% and a dividend yield of 0%.

5309

50000

86579

0.10

2024-01-31

16750

480

25000

34598

76828

250000

0.10

2025-01-25

210000

0.10

2025-02-13

75000

0.10

2025-04-03

45000

0.10

2025-05-01

67000

0.10

2025-05-20

70000

0.10

2025-07-05

751598

326828

75000

70002

337501

P10Y

0.226

76275

0.226

P10Y

1.78

0.0436

<p id="xdx_80E_eus-gaap--ShareholdersEquityAndShareBasedPaymentsTextBlock_zs6b2zr0J1x7" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">NOTE 5 – Stockholders’ deficit Stockholders’ Deficit Common Stock Our common shares are all of the same class, are voting and entitle stockholders to receive dividends to the extent declared by the Board of Directors. Upon liquidation or wind-up, stockholders are entitled to participate equally with respect to any distribution of net assets. On May 26, 2023, the Company entered into a twelve-month stock compensation and subscription agreement with an investor relations firm that includes the issuance of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230526__20230526__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__srt--TitleOfIndividualAxis__us-gaap--InvestorMember__us-gaap--TypeOfArrangementAxis__custom--StockCompensationAndSubscriptionAgreementMember_zHFx8sxrQeV9" title="Issuance of shares">978,300 shares of restricted common stock. Upon signing the agreement, the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230526__20230526__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__srt--TitleOfIndividualAxis__us-gaap--InvestorMember__us-gaap--TypeOfArrangementAxis__custom--StockCompensationAndSubscriptionAgreementMember_zYdYltXVdE23" title="Issuance of shares">978,300 shares of restricted common stock and will recognize the expense over the twelve-month service period. The shares of restricted common stock will be subject to a six-month hold period from the date of issuance. During the six months ended July 31, 2024 the Company recognized $<span id="xdx_904_eus-gaap--AllocatedShareBasedCompensationExpense_c20230526__20230526__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__us-gaap--InvestorMember_zsCLEd1dxL1b" title="Share based compensation">12,229 of expense related to this agreement. During the six months ended July 31, 2024, the Company issued a total of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zgXWln3Lcb7a" title="Shares of common stock for conversions">185,381 shares of our common stock for conversions of $<span id="xdx_90F_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zJ0b3M0GcV1i" title="Shares of common stock for conversions, value">35,000 in principal on convertible notes payable at exercise price of $0.1888. The conversion was in accordance with the terms of the agreement and no gain or loss was recognized. Subscription Receivable On September 29, 2022, the Company granted <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220929__20220929__srt--TitleOfIndividualAxis__custom--EmployeesMember_zHSjxTICQ6sk" title="Option granted">674,000 options to purchase shares of common stock to employees. The options expire <span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dc_c20220929__20220929__srt--TitleOfIndividualAxis__custom--EmployeesMember_z78d3ZOzS1A5" title="Options expiration period">ten years following issuance and have an exercise price of $<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_c20220929__srt--TitleOfIndividualAxis__custom--EmployeesMember_zQEvsPqV8H97" title="Exercise price">0.15. The options vested upon issuance and have a total fair value of $<span id="xdx_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodValueGross_c20220929__20220929__srt--TitleOfIndividualAxis__custom--EmployeesMember_zKVU2PNrjrK6" title="Fair value of option granted">104,226. On the same day, the Company issued note agreements to the employees totaling $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_c20220929__20220929__srt--TitleOfIndividualAxis__custom--EmployeesMember__us-gaap--TypeOfArrangementAxis__custom--NoteAgreementsMember_zE77mddDuR63" title="Option exercised, value">101,100 and the employees exercised the <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20220929__20220929__srt--TitleOfIndividualAxis__custom--EmployeesMember__us-gaap--TypeOfArrangementAxis__custom--NoteAgreementsMember_z6jXRokBg5Gk" title="Option exercised, shares">674,000 options. The notes bear interest of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220929__srt--TitleOfIndividualAxis__custom--EmployeesMember__us-gaap--TypeOfArrangementAxis__custom--NoteAgreementsMember_z7bIDccvfShj" title="Interest rate">3.15% per annum, are due on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20220929__20220929__srt--TitleOfIndividualAxis__custom--EmployeesMember__us-gaap--TypeOfArrangementAxis__custom--NoteAgreementsMember_zxZAQ9WOBvMd" title="Maturity date">September 30, 2027, and were recorded as a subscription receivable. On March 13, 2023, the Company granted <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20230313__20230313__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrettGrossMember_zwVndOLKDu0d" title="Option granted">250,000 options to purchase shares of common stock to the Brett Gross, the Company’s prior CEO. The options expire <span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dc_c20230313__20230313__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrettGrossMember_zNf3dysFFH97" title="Options expiration period">ten years following issuance and have an exercise price of $<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_c20230313__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrettGrossMember_zGHCIer5wPzg" title="Exercise price">0.067. The options vested upon issuance and have a total fair value of $<span id="xdx_902_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodValueGross_c20230313__20230313__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrettGrossMember_zZ1asceohJ62" title="Fair value of option granted">16,750. On the same day, the Company issued a note agreement to the Mr. Gross totaling $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_c20230313__20230313__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrettGrossMember__us-gaap--TypeOfArrangementAxis__custom--NoteAgreementsMember_zE17gG6JTbFi" title="Option exercised, value">16,750 and Mr. Gross exercised the <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20230313__20230313__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrettGrossMember__us-gaap--TypeOfArrangementAxis__custom--NoteAgreementsMember_ztUUrWmVvlWe" title="Option exercised, shares">250,000 options. The note bears interest of <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230313__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrettGrossMember__us-gaap--TypeOfArrangementAxis__custom--NoteAgreementsMember_zimnjeX10WB3" title="Interest rate">3.15% per annum, is due on <span id="xdx_904_eus-gaap--DebtInstrumentMaturityDate_c20230313__20230313__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrettGrossMember__us-gaap--TypeOfArrangementAxis__custom--NoteAgreementsMember_zaNeVQDlnbci" title="Maturity date">March 15, 2028, and was recorded as a subscription receivable. On February 12, 2024, the Company signed an addendum to the January 31, 2023, promissory note to net the $<span id="xdx_904_ecustom--StockIssuedDuringPeriodValueSettlementOfSubscriptionReceivable_c20240212__20240212__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BrettGrossMember_zXsTyhed9Shd" title="Subscription receivable">16,750 subscription receivable with Mr. Gross and accrued interest of $480 with the promissory note. As of July 31, 2024, and January 31, 2024, the subscription receivable was $101,100 and $117,850, respectively. Stock Options <p id="xdx_89D_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zBfenPZCGXgl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Qualified and non-qualified incentive stock options outstanding at July 31, 2024 are as follows: Schedule of Stock Option Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of options</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average exercise price per share</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Outstanding, January 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20240201__20240731_z1quOh6E28Vi" style="width: 14%; text-align: right" title="Number of options, outstanding beginning">2,808,760</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20240201__20240731_z2fWe1cMkvMf" style="width: 14%; text-align: right" title="Weighted average exercise price per share, outstanding beginning">0.83</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240201__20240731_zCQgBpQOwhoa" style="text-align: right" title="Number of options, granted">545,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240201__20240731_z9WaP0yNXp2h" style="text-align: right" title="Weighted average exercise price per share, granted">0.23</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_c20240201__20240731_zW1gWiGAndd5" style="text-align: right" title="Number of options, expired">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20240201__20240731_zCJLEsOrvpui" style="text-align: right" title="Weighted average exercise price per share, expired">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20240201__20240731_z3UQ2nHvSKOc" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options, exercised">(75,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20240201__20240731_zK72wU1LOXD2" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised">0.05</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Outstanding, July 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20240201__20240731_zU20qQprzT7i" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, outstanding ending">3,278,998</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20240201__20240731_zJoK318zsZjb" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price per share, outstanding ending">0.75</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Exercisable, July 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20240201__20240731_zMqGTuaVFNO5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, exercisable">3,028,998</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20240201__20240731_zBTMFIdqNPic" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price per share, exercisable">0.79</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> These options had a weighted average remaining life of <span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240201__20240731_zEBUOSLBWiwf" title="Options, weighted average remaining life">9.37 years and have an aggregate intrinsic value of $355,478 as of July 31, 2024. The aggregate intrinsic value is calculated based on the stock price of $0.229 per share as of July 31, 2024. On December 4, 2023, the Company entered into a letter of understanding with a geologist for services to be provided to the Company. As compensation, the Company will pay $4,000 per month and grant the geologist <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_pid_c20231204__20231204__srt--TitleOfIndividualAxis__custom--GeologistMember_zQTZ2T0kjDL1" title="Stock options, granted">10,000 options to purchase shares of common stock upon signing the agreement and monthly stock options to purchase <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20231204__srt--TitleOfIndividualAxis__custom--GeologistMember_zKMlBkUBb9s6" title="Stock options grants per month">4,000 shares of common stock on a month-to-month basis. The options have a strike price equal to the closing price per share on the day the options are issued, vest upon issuance and expire in <span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dc_c20231204__20231204__srt--TitleOfIndividualAxis__custom--GeologistMember_z6xlOvc365Ff" title="Options expiration period">three years. During the six months ended July 31, 2024, the Company granted <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_pid_c20240201__20240731__srt--TitleOfIndividualAxis__custom--GeologistMember_zy9FNnAPXrs2" title="Options granted">42,000 options to purchase shares of common stock to geologist. The exercise price of the options ranges from $<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20240201__20240731__srt--TitleOfIndividualAxis__custom--GeologistMember__srt--RangeAxis__srt--MinimumMember_zFg0cf514b7j" title="Exercise price">0.047 to $<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20240201__20240731__srt--TitleOfIndividualAxis__custom--GeologistMember__srt--RangeAxis__srt--MaximumMember_zgA1t8xAtuH9" title="Exercise price">0.725. The total fair value of these option grants at issuance was $12,374. During the six months ended July 31, 2023, the Company recognized $12,374 of expense related to these options. On June 28, 2024, the Company granted <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240628__20240628__srt--TitleOfIndividualAxis__custom--EmployeeMember_zhEPo4apBxf8" title="Number of options, granted">165,737 options to an employee. The options expire <span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dc_c20240628__20240628__srt--TitleOfIndividualAxis__custom--EmployeeMember_zwA46GpufL35" title="Options expiration period">ten years following issuance and have an exercise price of $<span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_uUSDPShares_c20240628__20240628__srt--TitleOfIndividualAxis__custom--EmployeeMember_zR7ba7RVVbEa" title="Weighted average exercise price per share, granted">0.226. The options vest upon issuance and have a total fair value of $<span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1_c20240628__20240628__srt--TitleOfIndividualAxis__custom--EmployeeMember_zfg8INbw7wEi" title="Total fair value of options vested upon issuance">37,457. The Company valued the options using the Black-Scholes model with the following key assumptions: fair value stock price, $0.226, Exercise price, $0.226, Term 10 years, Volatility 178%, and Discount rate 4.36% and a dividend yield of 0%. During the six months ended July 31, 2024 and 2023, we recognized $<span id="xdx_908_eus-gaap--ShareBasedCompensation_pp0p0_c20240201__20240731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OfficersEmployeesAndConsultantsMember_ztNjFRdUvU5g" title="Stock options, compensation expense">238,966 and $<span id="xdx_907_eus-gaap--ShareBasedCompensation_pp0p0_c20230201__20230731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--OfficersEmployeesAndConsultantsMember_zuSXludtDAl6" title="Stock options, compensation expense">25,600 of compensation expense related to incentive and non-qualified stock options previously granted to officers, employees and consultants. As of July 31, 2024, there was $<span id="xdx_90E_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_pp0p0_do_c20240731_zeZjW93hsGs4" title="Unrecognized share-based compensation">94,050 of unrecognized share-based compensation for all share-based awards outstanding. Warrants As of July 31, 2024, there were 14,111,368 warrants to purchase shares of common stock outstanding and 13,603,836 warrants to purchase shares of common stock exercisable. The warrants have a weighted average remaining life of 1.99 years and a weighted average exercise price of $0.13 per warrant for one common share. The warrants had an aggregate intrinsic value of $2,229,746 as of July 31, 2024. <p id="xdx_89E_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zUnAS4RbD6hg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Stock warrants outstanding at July 31, 2024 are as follows: Schedule of Stock Warrants Outstanding <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of warrants</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average exercise price per share</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Outstanding, January 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zS7PRjWZ3kV7" style="width: 14%; text-align: right" title="Number of warrants, Outstanding">14,254,813</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zkUEQug02BZ9" style="width: 14%; text-align: right" title="Weighted average exercise price per share, Outstanding">0.21</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issued</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zP2shQvD86kl" style="text-align: right" title="Number of warrants, Issued">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zX6qbnMIdx12" style="text-align: right" title="Weighted average exercise price per share, Issued">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zBzTcEU0cCP7" style="text-align: right" title="Number of warrants, Expired">(143,445</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirationsInPeriodWeightedAverageExercisePrice_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z9hATvcoxeph" style="text-align: right" title="Weighted average exercise price per share, Expired">1.44</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zOvi8IsWRVka" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, Exercised">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisesInPeriodWeightedAverageExercisePrice_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zCeRXV5B7LB7" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price per share, Exercised">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Outstanding, July 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zP8eYGHmmNci" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, Outstanding">14,111,368</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zhSefNvWZile" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price per share, Outstanding">0.19</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Exercisable, July 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iE_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zeSkULBRcOka" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, Exercisable">13,603,836</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsExercisableWeightedAverageExercisePrice_iE_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zKDuVnUXq0e4" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price per share, Exercisable">0.13</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

978300

12229

185381

35000

0.1888

674000

P10Y

0.15

104226

101100

674000

0.0315

2027-09-30

250000

P10Y

0.067

16750

250000

0.0315

2028-03-15

16750

480

101100

117850

<p id="xdx_89D_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zBfenPZCGXgl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Qualified and non-qualified incentive stock options outstanding at July 31, 2024 are as follows: Schedule of Stock Option Activity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of options</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average exercise price per share</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Outstanding, January 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20240201__20240731_z1quOh6E28Vi" style="width: 14%; text-align: right" title="Number of options, outstanding beginning">2,808,760</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20240201__20240731_z2fWe1cMkvMf" style="width: 14%; text-align: right" title="Weighted average exercise price per share, outstanding beginning">0.83</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240201__20240731_zCQgBpQOwhoa" style="text-align: right" title="Number of options, granted">545,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240201__20240731_z9WaP0yNXp2h" style="text-align: right" title="Weighted average exercise price per share, granted">0.23</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_c20240201__20240731_zW1gWiGAndd5" style="text-align: right" title="Number of options, expired">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20240201__20240731_zCJLEsOrvpui" style="text-align: right" title="Weighted average exercise price per share, expired">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_iN_di_c20240201__20240731_z3UQ2nHvSKOc" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options, exercised">(75,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20240201__20240731_zK72wU1LOXD2" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised">0.05</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Outstanding, July 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20240201__20240731_zU20qQprzT7i" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, outstanding ending">3,278,998</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20240201__20240731_zJoK318zsZjb" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price per share, outstanding ending">0.75</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Exercisable, July 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20240201__20240731_zMqGTuaVFNO5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of options, exercisable">3,028,998</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20240201__20240731_zBTMFIdqNPic" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price per share, exercisable">0.79</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2808760

0.83

545238

0.23

75000

0.05

3278998

0.75

3028998

0.79

P9Y4M13D

355478

0.229

4000

10000

4000

P3Y

42000

0.047

0.725

12374

165737

P10Y

0.226

37457

0.226

P10Y

1.78

0.0436

238966

25600

94050

14111368

13603836

P1Y11M26D

0.13

2229746

<p id="xdx_89E_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zUnAS4RbD6hg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Stock warrants outstanding at July 31, 2024 are as follows: Schedule of Stock Warrants Outstanding <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of warrants</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average exercise price per share</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">Outstanding, January 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zS7PRjWZ3kV7" style="width: 14%; text-align: right" title="Number of warrants, Outstanding">14,254,813</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zkUEQug02BZ9" style="width: 14%; text-align: right" title="Weighted average exercise price per share, Outstanding">0.21</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issued</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zP2shQvD86kl" style="text-align: right" title="Number of warrants, Issued">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zX6qbnMIdx12" style="text-align: right" title="Weighted average exercise price per share, Issued">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zBzTcEU0cCP7" style="text-align: right" title="Number of warrants, Expired">(143,445</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirationsInPeriodWeightedAverageExercisePrice_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z9hATvcoxeph" style="text-align: right" title="Weighted average exercise price per share, Expired">1.44</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Exercised</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zOvi8IsWRVka" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, Exercised">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisesInPeriodWeightedAverageExercisePrice_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zCeRXV5B7LB7" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price per share, Exercised">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Outstanding, July 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zP8eYGHmmNci" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, Outstanding">14,111,368</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zhSefNvWZile" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price per share, Outstanding">0.19</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Exercisable, July 31, 2024</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iE_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zeSkULBRcOka" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, Exercisable">13,603,836</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionsExercisableWeightedAverageExercisePrice_iE_c20240201__20240731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zKDuVnUXq0e4" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price per share, Exercisable">0.13</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

14254813

0.21

-143445

1.44

14111368

0.19 13603836 0.13

NOTE 6 – Derivative Liabilities The embedded conversion feature in the convertible debt instruments that the Company issued (See Note 8), that became convertible during the six months ended July 31, 2024, qualified it as a derivative instrument since the number of shares issuable under the note is indeterminate based on guidance in FASB ASC 815, Derivatives and Hedging. These convertible notes tainted all other equity linked instruments including outstanding warrants and fixed rate convertible debt on the date that the instrument became convertible. The valuation of the derivative liabilities of the warrants was determined through the use of a Monte Carlo option pricing model that values the liability of the warrants based on a risk-neutral valuation where the price of the warrant is its discounted expected value. The technique applied generates a large number of possible (but random) price paths for the underlying common stock via simulation, and then calculates the associated exercise value (i.e. “payoff”) of the warrant for each path. These payoffs are then averaged and discounted to a current valuation date resulting in the fair value of the warrant. The valuation of the derivative liabilities attached to the convertible debt was arrived at through the use of a Monte Carlo model that values the derivative liability within the notes. The technique applied generates a large number of possible (but random) price paths for the underlying (or underlyings) via simulation, and then calculates the associated payment value (cash, stock, or warrants) of the derivative features. The price of the underlying common stock is modeled such that it follows a geometric Brownian motion with constant drift, and elastic volatility (increasing as stock price decreases). The stock price is determined by a random sampling from a normal distribution. Since the underlying random process is the same, for enough price paths, the value of the derivative is derived from path dependent scenarios and outcomes. The features in the notes that were analyzed and incorporated into the model included the conversion features with the reset provisions, the call/redemption/prepayment options, and the default provisions. Based on these features, there are six primary events that can occur; payments are made in cash; payments are made with stock; the note holder converts upon receiving a redemption notice; the note holder converts the note; the issuer redeems the note; or the Company defaults on the note. The model simulates the underlying economic factors that influenced which of these events would occur, when they were likely to occur, and the specific terms that would be in effect at the time (i.e. stock price, conversion price, etc.). Probabilities were assigned to each variable such as redemption likelihood, default likelihood, and timing and pricing of reset events over the remaining term of the notes based on management projections. This led to a cash flow simulation over the life of the note. A discounted cash flow for each simulation was completed, and it was compared to the discounted cash flow of the note without the embedded features, thus determining a value for the derivative liabilities. Key inputs and assumptions used to value the convertible note when it became convertible and upon settlement, and warrants upon tainting, were as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The stock projections are based on the historical volatilities for each date. The volatility of <span id="xdx_901_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zmjaF5OhDlyg" title="Fair value assumptions, measurement input">178.5% is based on historical prices over a lookback period equivalent to the expected term of 2.05 years. The stock price projection was modeled such that it follows a geometric Brownian motion with constant drift and constant volatility, starting with the recast stock price at each valuation date;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Holder will exercise the warrant at maturity if the stock price was above the exercise price;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Discount rate was based on risk free rates of <span id="xdx_904_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zGC4PzUEuzc2" title="Fair value assumptions, measurement input">4.69% in effect based on the remaining term and date of each valuation and instrument;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Dividend yield: <span id="xdx_901_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uPure_c20240731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zk7BNA8g568e" title="Fair value assumptions, measurement input">0%;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Exercise Price: $<span id="xdx_906_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uUSDPShares_c20240731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zfvioAmZPLSh" title="Derivative liabilities, measurement input">20M/number shares issued and outstanding at maturity (exercise date);</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Number of Options: $<span id="xdx_90A_eus-gaap--DerivativeLiabilityMeasurementInput_iI_pid_uUSDPShares_c20240731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--AwardTypeAxis__us-gaap--EmployeeStockOptionMember_ztqC82tgj7bk" title="Derivative liabilities, measurement input">1M/exercise price; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The shares issued and outstanding is based on the initial 10,888,894 shares as of 10/31/21 to 50,069,244 shares as of 7/31/24 and a 2.68% growth monthly at 7/31/24 and future financing events raising $500,000 annually through the sale of common stock at a 25% discount.</td></tr> </table> Using the results from the model, the Company recorded a derivative liability during the six months ended July 31, 2024 of $<span id="xdx_907_eus-gaap--DerivativeLiabilities_iI_pp0p0_c20240731__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleDebtMember_zfcd3jdjtoOk" title="Derivative liabilities">67,352 for the fair value of the convertible feature included in the Company’s convertible debt instruments. The derivative liability recorded for the convertible feature created a “day 1” derivative loss of $0 and a debt discount of $<span id="xdx_900_eus-gaap--AmortizationOfFinancingCostsAndDiscounts_pp0p0_c20240201__20240731__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_z0OuwixSDP6g" title="Amortization of debt discount">67,352 that is being amortized over the remaining term of the note using the effective interest rate method. Interest expense related to the amortization of this debt discount for the six months ended July 31, 2024, was $46,362. The remaining unamortized debt discount related to the derivative liability was $20,990 as of July 31, 2024. During the six months ended July 31, 2024, the Company recorded a gain of $2,493,598 due to a change in the fair value of the derivative liabilities to reflect the value of the derivative liabilities for warrants as of July 31, 2024. Using the results from the model, the Company recorded a derivative liability during the six months ended July 31, 2023 of $<span id="xdx_900_eus-gaap--DerivativeLiabilities_iI_pp0p0_c20230731__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleDebtMember_zWTA1HiMq2w7" title="Derivative liabilities">71,497 for the fair value of the convertible feature included in the Company’s convertible debt instruments. The derivative liability recorded for the convertible feature created a “day 1” derivative loss of $0 and a debt discount of $<span id="xdx_90F_eus-gaap--AmortizationOfFinancingCostsAndDiscounts_pp0p0_c20230201__20230731__us-gaap--FinancialInstrumentAxis__custom--DerivativeLiabilityMember_zqPYkYzAduR7" title="Amortization of debt discount">71,497 that is being amortized over the remaining term of the note using the effective interest rate method. Interest expense related to the amortization of this debt discount for the six months ended July 31, 2023, was $84,936. The remaining unamortized debt discount related to the derivative liability was $0 as of July 31, 2023. During the six months ended July 31, 2023, the Company recorded $88,207 due to the conversions of a portion of the Company’s convertible notes. The Company also recorded a change in the fair value of the derivative liabilities as a gain of $74,439 to reflect the value of the derivative liabilities for warrants and convertible notes as of July 31, 2023. <p id="xdx_89E_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zkznmVr4Qhz7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following table sets forth a reconciliation of changes in the fair value of the Company’s derivative liabilities: Schedule of Changes in Fair Value of Derivative Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Six months ended July 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Beginning balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20240201__20240731_zKw9yAwxt5P8" style="width: 14%; text-align: right" title="Beginning balance">2,547,458</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230201__20230731_z0pVQI9Ng4rg" style="width: 14%; text-align: right" title="Beginning balance">172,393</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total gain</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_iN_di_c20240201__20240731_zfdtRP2HFPrc" style="text-align: right" title="Total gains">(2,493,598</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_iN_di_c20230201__20230731_zVD7vUHS5M5g" style="text-align: right" title="Total gains">(74,439</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Settlements</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlements_c20240201__20240731_zILJY8Wnj8ok" style="text-align: right" title="Settlements">(17,739</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlements_c20230201__20230731_z5Lpj0B1fST6" style="text-align: right" title="Settlements">(88,207</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additions recognized as debt discount</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPurchases_c20240201__20240731_zejuZrdVIy55" style="text-align: right" title="Additions recognized as debt discount">67,352</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPurchases_c20230201__20230731_z5SjS7p4etn8" style="text-align: right" title="Additions recognized as debt discount">71,497</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Changes due to tainted (untainted) warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationAdditionsDueToTaintedWarrants_c20240201__20240731_zlsSmfZ2l1ef" style="border-bottom: Black 1pt solid; text-align: right" title="Additions due to tainted warrants">3,331,913</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationAdditionsDueToTaintedWarrants_c20230201__20230731_zhz1DRRNCyH7" style="border-bottom: Black 1pt solid; text-align: right" title="Additions due to tainted warrants">(81,244</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Ending balance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20240201__20240731_zLmzk1uLhVC2" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance">3,435,386</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98E_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20230201__20230731_z0vNq1QJXBcd" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Change in fair value of derivative liabilities included in earnings relating to derivatives</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--DerivativeGainLossOnDerivativeNet_iN_di_c20240201__20240731_zX0HSEgvypjj" style="border-bottom: Black 2.5pt double; text-align: right" title="Change in fair value of derivative liabilities included in earnings relating to derivatives">(2,493,598</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--DerivativeGainLossOnDerivativeNet_iN_di_c20230201__20230731_zH3lm4ofoGAj" style="border-bottom: Black 2.5pt double; text-align: right" title="Change in fair value of derivative liabilities included in earnings relating to derivatives">(74,439</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

178.5

P2Y18D

4.69

10888894

50069244

0.0268

500000

0.25

67352

46362

20990

2493598

71497

84936

88207

74439

<p id="xdx_89E_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zkznmVr4Qhz7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following table sets forth a reconciliation of changes in the fair value of the Company’s derivative liabilities: Schedule of Changes in Fair Value of Derivative Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Six months ended July 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Beginning balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20240201__20240731_zKw9yAwxt5P8" style="width: 14%; text-align: right" title="Beginning balance">2,547,458</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iS_c20230201__20230731_z0pVQI9Ng4rg" style="width: 14%; text-align: right" title="Beginning balance">172,393</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total gain</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_iN_di_c20240201__20240731_zfdtRP2HFPrc" style="text-align: right" title="Total gains">(2,493,598</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPeriodIncreaseDecrease_iN_di_c20230201__20230731_zVD7vUHS5M5g" style="text-align: right" title="Total gains">(74,439</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Settlements</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlements_c20240201__20240731_zILJY8Wnj8ok" style="text-align: right" title="Settlements">(17,739</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationSettlements_c20230201__20230731_z5Lpj0B1fST6" style="text-align: right" title="Settlements">(88,207</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additions recognized as debt discount</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPurchases_c20240201__20240731_zejuZrdVIy55" style="text-align: right" title="Additions recognized as debt discount">67,352</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationPurchases_c20230201__20230731_z5SjS7p4etn8" style="text-align: right" title="Additions recognized as debt discount">71,497</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Changes due to tainted (untainted) warrants</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationAdditionsDueToTaintedWarrants_c20240201__20240731_zlsSmfZ2l1ef" style="border-bottom: Black 1pt solid; text-align: right" title="Additions due to tainted warrants">3,331,913</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisUnobservableInputsReconciliationAdditionsDueToTaintedWarrants_c20230201__20230731_zhz1DRRNCyH7" style="border-bottom: Black 1pt solid; text-align: right" title="Additions due to tainted warrants">(81,244</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Ending balance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20240201__20240731_zLmzk1uLhVC2" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance">3,435,386</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98E_eus-gaap--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisWithUnobservableInputs_iE_c20230201__20230731_z0vNq1QJXBcd" style="border-bottom: Black 1pt solid; text-align: right" title="Ending balance">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Change in fair value of derivative liabilities included in earnings relating to derivatives</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--DerivativeGainLossOnDerivativeNet_iN_di_c20240201__20240731_zX0HSEgvypjj" style="border-bottom: Black 2.5pt double; text-align: right" title="Change in fair value of derivative liabilities included in earnings relating to derivatives">(2,493,598</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--DerivativeGainLossOnDerivativeNet_iN_di_c20230201__20230731_zH3lm4ofoGAj" style="border-bottom: Black 2.5pt double; text-align: right" title="Change in fair value of derivative liabilities included in earnings relating to derivatives">(74,439</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

2547458

172393

2493598

74439

-17739

-88207

67352

71497

3331913 -81244

3435386

2493598

74439

NOTE 7 – Long-term debt and convertible promissory notes Long-term Debt and Convertible Promissory Notes Following is a summary of convertible promissory notes: Summary of Convertible Promissory Notes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240731_zpnArQTSvgo" style="border-bottom: Black 1pt solid; text-align: center">July 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240131_zMBCgeCjikqd" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--ConvertibleDebt_iI_pp0p0_hus-gaap--DebtInstrumentAxis__custom--JanuaryTwoThousandAndTwentyFourNoteMember_z1jHqoDJ3Yk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">8% convertible note payable issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_ecustom--DebtInstrumentIssuanceDate_c20240201__20240731__us-gaap--DebtInstrumentAxis__custom--JanuaryTwoThousandAndTwentyFourNoteMember_zZDOQ8wO4vSj" title="Notes issuance date">January 2024, due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_ecustom--DebtInstrumentMaturityPeriod_c20240201__20240731__us-gaap--DebtInstrumentAxis__custom--JanuaryTwoThousandAndTwentyFourNoteMember_zjN92Tbr6XNg" title="Notes maturity period">October 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">75,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">110,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ConvertibleDebt_iI_pp0p0_hus-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwentyFourNoteMember_zeP813xfrPni" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">10% convertible note payable issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_ecustom--DebtInstrumentIssuanceDate_c20240201__20240731__us-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwentyFourNoteMember_zUVCO7GEWsff" title="Notes issuance date">February 2024, due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_ecustom--DebtInstrumentMaturityPeriod_c20240201__20240731__us-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwentyFourNoteMember_zbFTNkMzkisd" title="Notes maturity period">November 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">126,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ConvertibleDebt_iI_pp0p0_hus-gaap--DebtInstrumentAxis__custom--JuneTwentyTwentyFourNoteMember_zl561APbxX51" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">10% convertible note payable issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_ecustom--DebtInstrumentIssuanceDate_c20240201__20240731__us-gaap--DebtInstrumentAxis__custom--JuneTwentyTwentyFourNoteMember_zoCYXrvRJdUc" title="Notes issuance date">June 2024, due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_ecustom--DebtInstrumentMaturityPeriod_c20240201__20240731__us-gaap--DebtInstrumentAxis__custom--JuneTwentyTwentyFourNoteMember_z9sWUdX3Qsl2" title="Notes maturity period">March 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">66,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ConvertibleDebt_iI_pp0p0_zKutX5TLPaPh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Convertible note payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">267,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DebtInstrumentUnamortizedDiscountNoncurrent_iNI_di_zqOXSNqUcldh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Less debt discount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47,304</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--ConvertibleDebtCurrent_iNI_pp0p0_di_zjGfIHTKhjcd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less current portion of convertible notes</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(219,696</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(95,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--ConvertibleDebtNoncurrent_iI_pp0p0_zLgeGFFNp9Hc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Long-term convertible notes payable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> On January 12, 2024, the Company entered into a convertible promissory note with 1800 Diagonal Lending in the aggregate principal amount of $110,000 (the “January 2024 Note”). The note bears interest at <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20240112__us-gaap--DebtInstrumentAxis__custom--JanuaryTwoThousandAndTwentyFourNoteMember_zYwLbrwVfgE7" title="Debt instrument, interest rate">8%, with an Original Issue Discount of $10,000 plus an additional $5,000 to pay for transaction fees of the lender, matures on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20240112__20240112__us-gaap--DebtInstrumentAxis__custom--JanuaryTwoThousandAndTwentyFourNoteMember_zInTb53o6VN8" title="Debt instrument, maturity date">March 24,2024, and is convertible after <span id="xdx_906_eus-gaap--DebtInstrumentConvertibleThresholdConsecutiveTradingDays1_pp0p0_uInteger_c20240112__20240112__us-gaap--DebtInstrumentAxis__custom--JanuaryTwoThousandAndTwentyFourNoteMember_zUrkkkpRbl3f" title="Debt instrument convertible consecutive trading days">180 days into shares of the Company’s common stock at a price of <span id="xdx_903_eus-gaap--DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_pid_dp_uPure_c20240112__20240112__us-gaap--DebtInstrumentAxis__custom--JanuaryTwoThousandAndTwentyFourNoteMember_zV3GZekPFHt" title="Common stock conversion, percentage">75% of the average of the lowest 5 weighted average market prices of the Company’s common stock during the <span id="xdx_905_eus-gaap--DebtInstrumentConvertibleThresholdTradingDays_pp0p0_uInteger_c20240112__20240112__us-gaap--DebtInstrumentAxis__custom--JanuaryTwoThousandAndTwentyFourNoteMember_zR1PHZuRAV0j" title="Debt instrument, convertible, threshold trading days">10 trading days prior to conversion. During the six months ended July 31, 2024, the noteholder converted a total of $<span id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentAmount1_pp0p0_c20240201__20240731__us-gaap--DebtInstrumentAxis__custom--JanuaryTwoThousandAndTwentyFourNoteMember_zguOi9JNt7N" title="Debt instrument conversion, amount">35,000 of the note for <span id="xdx_903_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_pp0d_c20240201__20240731__us-gaap--DebtInstrumentAxis__custom--JanuaryTwoThousandAndTwentyFourNoteMember_z8j70Q2A7j89" title="Debt conversion on convertible shares">185,381 shares of the Company’s common stock. As of July 31, 2024, the note balance was $49,335, net of $25,665 discount. As of January 31, 2024, the note balance was $95,000, net of $15,000 discount. On February 23, 2024, the Company entered into a promissory note with 1800 Diagonal Lending in the aggregate principal amount of $126,000 (the “February 2024 Note”). The note bears interest at 10%, with an Original Issue Discount of $21,000 plus an additional $5,000 to pay for transaction fees of the lender, matures on November 30, 2024. Pursuant to the terms of the Note, the outstanding principal and accrued interest on the Note shall be paid in 4 set monthly cash payments beginning six months from the effective date. The note may be prepaid with no penalty. The note allows an event of default which may be convertible into shares of the Company’s common stock as set forth therein. At any time following an event of default, the note is convertible into shares of the Company’s common stock at a price of <span id="xdx_907_eus-gaap--DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_pid_dp_uPure_c20240223__20240223__us-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwentyFourNoteMember_z37rcQYvv8vg" title="Common stock conversion, percentage">65% of the lowest weighted average market price of the Company’s common stock during the <span id="xdx_900_eus-gaap--DebtInstrumentConvertibleThresholdTradingDays_pp0p0_uInteger_c20240223__20240223__us-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwentyFourNoteMember_zUd8VIXoucal" title="Debt instrument, convertible, threshold trading days">10 trading days prior to conversion. As of July 31, 2024, the note balance was $108,488, net of $17,512 discount. On June 13, 2024, the Company entered into a promissory note with 1800 Diagonal Lending in the aggregate principal amount of $126,000 (the “June 2024 Note”). The note bears interest at 10%, with an Original Issue Discount of $21,000 plus an additional $5,000 to pay for transaction fees of the lender, matures on March 15, 2025. Pursuant to the terms of the Note, the outstanding principal and accrued interest on the Note shall be paid in 4 set monthly cash payments beginning six months from the effective date. The note may be prepaid with no penalty. The note allows an event of default which may be convertible into shares of the Company’s common stock as set forth therein. At any time following an event of default, the note is convertible into shares of the Company’s common stock at a price of <span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_pid_dp_uPure_c20240613__20240613__us-gaap--DebtInstrumentAxis__custom--JuneTwentyTwentyFourNoteMember_zzgAPuv9cXBi" title="Common stock conversion, percentage">65% of the lowest weighted average market price of the Company’s common stock during the <span id="xdx_907_eus-gaap--DebtInstrumentConvertibleThresholdTradingDays_pp0p0_uInteger_c20240613__20240613__us-gaap--DebtInstrumentAxis__custom--JuneTwentyTwentyFourNoteMember_zJNpwLXfAnU4" title="Debt instrument, convertible, threshold trading days">10 trading days prior to conversion. As of July 31, 2024, note balance was $61,873, net of $4,127 discount. During the six months ended July 31, 2024 and 2023, the Company recorded debt discounts of $67,352 and $71,497, respectively, due to the derivative liabilities, and original issue debt discounts and fees paid to lender of $31,000 and $17,350, respectively, due to the convertible notes. The Company recorded amortization of these discounts of $66,048 and $112,505 for the six months ended July 31, 2024 and 2023, respectively. Notes Payable On June 22, 2020, the Company received loan proceeds of $<span id="xdx_908_eus-gaap--ProceedsFromLoanOriginations1_c20200621__20200622__us-gaap--TypeOfArrangementAxis__custom--SBAsEconomicInjuryDisasterLoanProgramMember_zZDEZidGpge2" title="Proceeds from loans originations">32,300 (net of a $100 loan fee) under the SBA’s Economic Injury Disaster Loan program (“EIDL”). The EIDL loan, dated June 16, 2020, bears interest at <span id="xdx_906_eus-gaap--LineOfCreditFacilityInterestRateDuringPeriod_pid_dp_c20200621__20200622__us-gaap--TypeOfArrangementAxis__custom--SBAsEconomicInjuryDisasterLoanProgramMember_zdIZPNfqejWf" title="Line of credit facility interest rate during period">3.75%, has a 30-year term, and is due in monthly installments of $<span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPayment_c20200621__20200622__us-gaap--TypeOfArrangementAxis__custom--SBAsEconomicInjuryDisasterLoanProgramMember_zCUykEVQdLNe" title="Debt instrument periodic payment">158 beginning June 18, 2021 (extended to December 18, 2022). In April 2024, the Company entered into a Premium Finance Agreement related to an insurance policy. The policy premiums total $33,500 for a <span id="xdx_907_ecustom--InsurancePolicyPremiumsDescription_c20240401__20240430__us-gaap--TypeOfArrangementAxis__custom--PremiumFinanceAgreementMember_zzFMImF0t2kf" title="Insurance policy premiums description">one year policy period. The Company financed $24,750 of the policy over a nine-month period. The monthly payments under the agreement are due in nine installments of $2,903, at an annual interest rate of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20240430__us-gaap--TypeOfArrangementAxis__custom--PremiumFinanceAgreementMember_z4tZ7H7Ryp4k" title="Interest rate, percentage">13.2%. As of July 31, 2024, the notes payable, net balance was $49,169, which include term long notes payable of $32,400 and current portion of notes payable of $16,769, with accrued interest of $2,729. As of January 31, 2024, the note principal balance totaled $32,400, with accrued interest of $2,729, and is included in long-term debt.

Following is a summary of convertible promissory notes: Summary of Convertible Promissory Notes <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240731_zpnArQTSvgo" style="border-bottom: Black 1pt solid; text-align: center">July 31, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240131_zMBCgeCjikqd" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--ConvertibleDebt_iI_pp0p0_hus-gaap--DebtInstrumentAxis__custom--JanuaryTwoThousandAndTwentyFourNoteMember_z1jHqoDJ3Yk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">8% convertible note payable issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_ecustom--DebtInstrumentIssuanceDate_c20240201__20240731__us-gaap--DebtInstrumentAxis__custom--JanuaryTwoThousandAndTwentyFourNoteMember_zZDOQ8wO4vSj" title="Notes issuance date">January 2024, due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_ecustom--DebtInstrumentMaturityPeriod_c20240201__20240731__us-gaap--DebtInstrumentAxis__custom--JanuaryTwoThousandAndTwentyFourNoteMember_zjN92Tbr6XNg" title="Notes maturity period">October 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">75,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">110,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ConvertibleDebt_iI_pp0p0_hus-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwentyFourNoteMember_zeP813xfrPni" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">10% convertible note payable issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_ecustom--DebtInstrumentIssuanceDate_c20240201__20240731__us-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwentyFourNoteMember_zUVCO7GEWsff" title="Notes issuance date">February 2024, due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90B_ecustom--DebtInstrumentMaturityPeriod_c20240201__20240731__us-gaap--DebtInstrumentAxis__custom--FebruaryTwentyTwentyFourNoteMember_zbFTNkMzkisd" title="Notes maturity period">November 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">126,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ConvertibleDebt_iI_pp0p0_hus-gaap--DebtInstrumentAxis__custom--JuneTwentyTwentyFourNoteMember_zl561APbxX51" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">10% convertible note payable issued <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_ecustom--DebtInstrumentIssuanceDate_c20240201__20240731__us-gaap--DebtInstrumentAxis__custom--JuneTwentyTwentyFourNoteMember_zoCYXrvRJdUc" title="Notes issuance date">June 2024, due <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFN1bW1hcnkgb2YgQ29udmVydGlibGUgUHJvbWlzc29yeSBOb3RlcyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_ecustom--DebtInstrumentMaturityPeriod_c20240201__20240731__us-gaap--DebtInstrumentAxis__custom--JuneTwentyTwentyFourNoteMember_z9sWUdX3Qsl2" title="Notes maturity period">March 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">66,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ConvertibleDebt_iI_pp0p0_zKutX5TLPaPh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Convertible note payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">267,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DebtInstrumentUnamortizedDiscountNoncurrent_iNI_di_zqOXSNqUcldh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Less debt discount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47,304</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,000</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--ConvertibleDebtCurrent_iNI_pp0p0_di_zjGfIHTKhjcd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less current portion of convertible notes</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(219,696</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(95,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--ConvertibleDebtNoncurrent_iI_pp0p0_zLgeGFFNp9Hc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Long-term convertible notes payable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2024-01 2024-10

75000

110000

2024-02 2024-11

126000

2024-06 2025-03

66000

267000

110000

47304

15000

219696

95000

110000

0.08

10000

5000

2024-03-24

180

0.75

35000

185381

49335

25665

95000

15000

126000

0.10

21000

5000

2024-11-30

0.65

108488

17512

126000

0.10

21000

5000

2025-03-15

0.65

61873

4127

67352

71497

31000

17350

66048

112505

32300

100

0.0375

P30Y

158

33500

one year policy period 24750

2903

0.132

49169

32400

16769

2729

32400

2729

<p id="xdx_80C_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z02jI6H3l3i4" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0">NOTE 8 – Commitments and contingencies Commitments and Contingencies We currently rent storage space for $105 per month in Tombstone, Arizona on a month-to-month basis. We are required to pay annual rentals for Liberty Star’s federal lode mining claims for the Tombstone project in the State of Arizona. The rental period begins at noon on September 1st through the following September 1st and rental payments are due by the first day of the rental period. The annual rentals are $165 per claim. <span id="xdx_909_ecustom--ProjectValidityDescription_c20240201__20240731__us-gaap--CapitalizedCostsOfUnprovedPropertiesExcludedFromAmortizationByPropertyOrProjectAxis__custom--TombstoneProjectMember_zvWbt0h8rb5b" title="Project validity description">The rentals due by September 1, 2023 for the period from September 1, 2023 through September 1, 2024 of $<span id="xdx_90F_eus-gaap--AccruedRentCurrentAndNoncurrent_iI_c20240731__us-gaap--CapitalizedCostsOfUnprovedPropertiesExcludedFromAmortizationByPropertyOrProjectAxis__custom--TombstoneProjectMember_zA1lSWisdvjc" title="Accrued rent">15,345 have been paid. We are required to pay annual rentals for our Arizona State Land Department Mineral Exploration Permits (“AZ MEP”) at our Tombstone Hay Mountain project in the State of Arizona. AZ MEP permits cost $500 per permit per year in non-refundable filing fees and are valid for 1 year and renewable for up to 5 years. The rental fee is $<span id="xdx_908_ecustom--RentalFeePerAcre_pp2d_c20240201__20240731__srt--StatementScenarioAxis__custom--AZMEPMember__us-gaap--AwardDateAxis__custom--FirstYearMember_zVqhAME6vlQk" title="Rental fee per acre">2.00 per acre for the first year, which includes the second year, and $<span id="xdx_90C_ecustom--RentalFeePerAcre_pp2d_c20240201__20240731__srt--StatementScenarioAxis__custom--AZMEPMember__us-gaap--AwardDateAxis__custom--ThreeThroughFiveYearMember_zuyw7VONCw3d" title="Rental fee per acre">1.00 per acre per year for years three through five. The minimum work expenditure requirements are $<span id="xdx_90D_ecustom--MinimumWorkExpenditureRequirements_c20240201__20240731__us-gaap--AwardDateAxis__custom--OneAndTwoYearsMember__srt--StatementScenarioAxis__custom--AZMEPMember_zQRJnoYY3HOl" title="Minimum work expenditure requirements">10 per acre per year for years one and two and $<span id="xdx_90E_ecustom--MinimumWorkExpenditureRequirements_c20240201__20240731__srt--StatementScenarioAxis__custom--AZMEPMember__us-gaap--AwardDateAxis__custom--ThreeThroughFiveYearMember_zQ5XdbYuQ9r1" title="Minimum work expenditure requirements">20 per acre per year for years three through five. If the minimum work expenditure requirement is not met the applicant can pay an equal amount in fees to the Arizona State Land Department to keep the AZ MEP permits current. The rental period begins on the date of acceptance for each permit. Rental payments are due by the first day of the rental period. We hold AZ MEP permits for <span id="xdx_90E_eus-gaap--AreaOfLand_iI_pp2d_uAcre_c20240731__us-gaap--CapitalizedCostsOfUnprovedPropertiesExcludedFromAmortizationByPropertyOrProjectAxis__custom--TombstoneProjectMember_zqMOGLGMeHZb" title="Area of land">12,878.18 acres at our Tombstone project. We paid filing and rental fees for our AZ MEPs before their respective due dates in the amount of $<span id="xdx_901_ecustom--MinimumWorkExpenditureRequirements_pp2d_c20240201__20240731__srt--StatementScenarioAxis__custom--AZMEPMember__us-gaap--VestingAxis__custom--PhaseOneMember_zxTU4Uv4jJD" title="Minimum work expenditure requirements">27,264.

105

165

The rentals due by September 1, 2023 for the period from September 1, 2023 through September 1, 2024 of $15,345 have been paid 2023-09-01

15345

AZ MEP permits cost $500 per permit per year in non-refundable filing fees and are valid for 1 year and renewable for up to 5 years 2.00 1.00 10 20

12878.18

27264

NOTE 9 – Subsequent Events The Company has evaluated subsequent events through the filing date of this Form 10-Q and determined that the following subsequent events have occurred that would require recognition in the consolidated financial statements or disclosures in the notes thereto. On July 3, 2024, the Board of Directors amended the articles of incorporation to increase the Company’s common stock by 75,000,000 shares. On August 5, 2024, the Company entered into a twelve-month stock compensation and subscription agreement with an investor relations firm that includes the issuance of 225,000 shares of restricted common stock. On August 13, 2024, the Company issued a total of <span id="xdx_901_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240813__20240813__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zoHyKnSBqBY8" title="Common stock for conversions, shares">145,560 shares of our common stock for conversions of $<span id="xdx_907_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20240813__20240813__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zPMcHRYUwJo5" title="Common stock for conversions, value">20,000 in principal on convertible notes payable at the exercise price of $0.1374. On August 22, 2024, the Company issued a total of <span id="xdx_904_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240822__20240822__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zhZxPylw9TVa" title="Common stock for conversions, shares">163,934 shares of our common stock for conversions of $<span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20240822__20240822__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zO66iGDKz8R" title="Common stock for conversions, value">20,000 in principal on convertible notes payable at the exercise price of $0.122. On August 23, 2024, the Company granted <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240823__20240823__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zTXemtzRH0fk" title="Options granted">75,000 options to a member of the board of directors. The options expire <span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardExpirationPeriod_dc_c20240823__20240823__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zEzXUXYN0hIc" title="Options expiration period">ten years following issuance and have an exercise price of $<span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iI_c20240823__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zvDarP3V7N83" title="Option exercise price">0.16. The options vest monthly over <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_dc_c20240823__20240823__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z4WvaV9A25I6" title="Options vest">one year. On August 28, 2024, the Company entered into a promissory note with 1800 Diagonal Lending in the aggregate principal amount of $<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_c20240828__us-gaap--DebtInstrumentAxis__custom--AugustTwentyTwentyFourNoteMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zrP1KEHCVXe9" title="Debt instrument, face value">67,200 (the “August 2024 Note”). The note bears interest at <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20240828__us-gaap--DebtInstrumentAxis__custom--AugustTwentyTwentyFourNoteMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zKIGxem6LZKl" title="Interest rate">10%, with an Original Issue Discount of $<span id="xdx_909_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20240828__us-gaap--DebtInstrumentAxis__custom--AugustTwentyTwentyFourNoteMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zMG4aQqC6wAe" title="Original issue discount">11,200 plus an additional $<span id="xdx_902_eus-gaap--DebtInstrumentFeeAmount_iI_c20240828__us-gaap--DebtInstrumentAxis__custom--AugustTwentyTwentyFourNoteMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zuTbKDl42ILa" title="Transaction fees of the lender">6,000 to pay for transaction fees of the lender, matures on <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20240828__20240828__us-gaap--DebtInstrumentAxis__custom--AugustTwentyTwentyFourNoteMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zMj2BiYwZ284" title="Maturity date">May 30, 2025. Pursuant to the terms of the Note, the outstanding principal and accrued interest on the Note shall be paid in 4 set monthly cash payments beginning six months from the effective date. The note may be prepaid with no penalty. The note allows an event of default which may be convertible into shares of the Company’s common stock as set forth therein. At any time following an event of default, the note is convertible into shares of the Company’s common stock at a price of <span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_dp_c20240828__20240828__us-gaap--DebtInstrumentAxis__custom--AugustTwentyTwentyFourNoteMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_ztda3GH5M6Lb" title="Common stock conversion, percentage">65% of the lowest weighted average market price of the Company’s common stock during the <span id="xdx_90B_eus-gaap--DebtInstrumentConvertibleThresholdTradingDays_pp0p0_uInteger_c20240828__20240828__us-gaap--DebtInstrumentAxis__custom--AugustTwentyTwentyFourNoteMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zGbiXuLONRQ8" title="Debt instrument, convertible, threshold trading days">10 trading days prior to conversion. On September 3, 2024, the Company issued a total of <span id="xdx_901_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240903__20240903__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zwMoH2b4yaB2" title="Common stock for conversions, shares">191,471 shares of our common stock for conversions of $<span id="xdx_90D_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20240903__20240903__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z6TjqdkxFZIi" title="Common stock for conversions, value">22,000 in principal on convertible notes payable at the exercise price of $0.1149. On September 12, 2024, the Company issued a total of <span id="xdx_90F_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240912__20240912__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zWa7YOpjzc1k" title="Common stock for conversions, shares">181,043 shares of our common stock for conversions of $<span id="xdx_90D_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20240912__20240912__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zEkXMz7jhLK4" title="Common stock for conversions, value">13,000 in principal and $4,400 of interest on convertible notes payable at the exercise price of $0.09611. Subsequent to July 31, 2024, the Company received advances of $<span id="xdx_908_eus-gaap--ProceedsFromRelatedPartyDebt_c20240801__20240801__srt--TitleOfIndividualAxis__custom--ChairmanMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zuMUve9U4dma" title="Advances from chairman">150,000 from Pete O’Heeron, Chairman of the Board. The advance is unsecured, non-interest bearing and is payable on demand.

75000000

225000

145560

20000

0.1374

163934

20000

0.122

75000

P10Y

0.16

P1Y

67200

0.10

11200

6000

2025-05-30

0.65

191471

22000

0.1149

181043

13000

0.09611

150000