ACCOUNTS RECEIVABLE, NET (Details Narrative) - USD ($)	9 Months Ended
Oct. 31, 2021	Jan. 31, 2021
ACCOUNTS RECEIVABLE, NET
Receivable due from Citibank	$ 336,584
Balance due from Citibank	88,676
Proceeded to immediately replenished	392,921
ACH amount transactions	729,505
Additional replenished by Citibank	247,908
Accounts receivable	1,762,725	$ 1,040,410
Net of allowance for bad debt	$ 168,557	$ 168,557

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Amount, before allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.

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Amount of allowance for credit loss on accounts receivable.

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Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

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The amount for notes payable (written promise to pay), due to related parties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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The cash outflow from advancing money to an affiliate (an entity that is related but not strictly controlled by the entity).

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Cash received on stock transaction after deduction of issuance costs.

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