INCOME TAXES (Tables)

12 Months Ended

Jan. 31, 2025

INCOME TAXES

Schedule of Deferred Tax Assets

	2025			2024
Deferred Tax Assets:
Net operating loss carryforward	$	69,400,000		$	68,000,000
Total deferred tax assets		14,574,000			14,280,000
Valuation allowance		(14,574,000	)		(14,280,000	)
Deferred tax asset, net of valuation allowance	$	-		$	-

Schedule of statutory federal income tax rate

Tax benefit at federal statutory rate	(21.0	)%	(21.0	)%
Valuation allowance	21.0	%	21.0	%
Effective Rate	0.0	%	0.0	%