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10-K 2021-01-31 false 000-54803 ECO SCIENCE SOLUTIONS, INC. NV 46-4199032 1135 Makawao Avenue Suite 103-188 Makawao Hawaii 96768 HI 96768 96768 833 464-3726 No No Yes Yes Non-accelerated Filer false false 499711 52957572

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NOTE 1: NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS Organization and nature of business The Company was incorporated in the state of Nevada on December 8, 2009 under the name Pristine Solutions, Inc. On January 8, 2014, the Company changed its name from Pristine Solutions, Inc. to Eco Science Solutions, Inc. On June 21, 2017, the Company acquired 100% of the shares of capital stock of Ga-Du Corporation (“Ga-Du”), at which time Ga-Du became a wholly owned subsidiary of the Company. Ga-Du offers a Financial Services Platform, as well as Inventory Control and Advisory Software Platforms, and Retail Inventory Control, bringing important enterprise technologies in-house and bringing ESSI an opportunity to expand the reach of its Herbo branding. On January 28, 2021, the Company entered into an Asset Purchase Agreement with Haiku Holdings, LLC, wherein the Company purchased an enterprise software platform, coupling the Company’s consumer engagement applications and e-commerce platform to this proprietary enterprise accounting, inventory management, customer relationship management, and overall business operations, of which was developed by Haiku Holdings, LLC. The terms of the Asset Purchase Agreement are such that ESSI shall deliver to the Seller and/or it’s assigns an aggregate of 1,500,000 shares of its restricted common stock Going Concern These audited consolidated financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has not generated significant revenues to date and has never paid any dividends and is unlikely to pay dividends or generate significant earnings in the immediate or foreseeable future. As at January 31, 2021, the Company had a working capital deficit of $10,640,399 and an accumulated deficit of $73,154,399. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company’s future business. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. The recent COVID-19 pandemic could continue to have an adverse impact on the Company going forward. COVID-19 has caused significant disruptions to the global financial markets, which may severely impact the Company’s ability to raise additional capital and to pursue certain planned business activities. The Company may be required to cease operations if it is unable to finance its’ operations. The full impact of the COVID-19 outbreak will continue to evolve and is highly uncertain and subject to change. Management is actively monitoring the situation but given the potential evolution of the COVID-19 outbreak, the Company is not able to estimate the effects of the COVID-19 outbreak on its operations or financial condition in the next 12 months. There are no assurances that the Company will be able to meet its obligations, raise funds or continue to implement its planned business objectives to obtain profitable operations. The audited consolidated financial statements reflect all adjustments consisting of normal recurring adjustments, which, in the opinion of management, are necessary for a fair presentation of the results for the periods shown. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence.

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NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies is presented to assist in understanding the Company’s consolidated financial statements. These accounting policies conform to accounting principles, generally accepted in the United States of America, and have been consistently applied in the preparation of the consolidated financial statements. Certain reclassifications have been made to the prior period’s consolidated financial statements to conform to the current period’s presentation. Principals of Consolidation The consolidated financial statements include the accounts of Eco Science Solutions, Inc. and its wholly-owned subsidiary, Ga-Du Corporation. All significant intercompany balances and transactions have been eliminated. Use of Estimates The preparation of financial statements in conformity with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to long-lived assets and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Property and Equipment Property and equipment are recorded at cost. Depreciation and amortization on property and equipment are determined using the straight-line method over the three to five year estimated useful lives of the assets. Technology, licensing rights and software (Intangible assets) Technology, licensing rights and software are recorded at cost and capitalized. These costs are reviewed for impairment at a minimum of once per year or whenever events or changes in circumstances suggest a need for evaluation. The Company recorded impairment of intangible assets of $16,500 and $0 during the years ended January 31, 2021 and 2020. Advertising and Marketing Costs Advertising and marketing costs are expensed as incurred and were $6,777 during the fiscal year ended January 31, 2021 and $49,099 in the same period ended January 31, 2020. Advertising and marketing costs include costs incurred with the marketing of our Herbo Software such as ad placement and other internet marketing efforts. Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from licensing agreements and contracts by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. $52,728 and $59,729 has been recognized as revenue in the fiscal years ended January 31, 2021 and 2020, respectively. Revenue generated under enterprise software licenses will be recorded in accordance with the terms of the individual Customer contracts. We expect license fees will be recorded on a monthly basis over the term of the contract, activation fees will be earned upon completion of set up and installation of the enterprise software, and customization and/or professional consulting services will be earned as rendered. While the Company entered into an LMMA under which we are entitled to fee-based revenue on a profit-sharing basis from a financial services platform known as eXPOTM, the Company has determined that when recording its revenue, the monthly income is not clearly determinable until the fees are actually paid to the Company by AFN. As at October 31, 2018 and January 31, 2021, fees payable by AFN for the period May through October 2018 as reconciled in commission reports received from AFN have not been received by the Company. While reports from AFN indicated an amount of $28,431 (10% of net revenue generated by Colorado Business) payable to Ga-Du Corporation as at January 31, 2021, the Company determined the funds are uncollectible and has not recorded any associated revenue. Cost of Revenue Costs of revenue consist of the direct expenses incurred to generate revenue. Such costs are recorded as incurred. Our cost of revenue consists primarily of fees associated with the operational charges related to our Herbo enterprise software. During fiscal 2021and 2020 we incurred costs of sales of $51,894 and $36,329, respectively with respect to the licensing of our Herbo software suite. In the case of revenue earned by our wholly owned subsidiary, proceeds allocated to our revenue interest are net of associated costs. Stock-Based Compensation The Company records stock-based compensation in accordance with ASC 718, Share-Based Payments, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued. Convertible Debt and Beneficial Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815 “Derivatives and Hedging” to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 “Debt with Conversion and Other Options” for consideration of any beneficial conversion features. Stock Settled Debt In certain instances, the Company will issue convertible notes which contain a provision in which the price of the conversion feature is priced at a fixed discount to the trading price of the Company’s common shares as traded in the over-the-counter market. In these instances, the Company records a liability, in addition to the principal amount of the convertible note, as stock-settled debt for the fixed value transferred to the convertible note holder from the fixed discount conversion feature. As of January 31, 2021 and 2020, $248,432 for the value of the stock settled debt for certain convertible notes is included in the Convertible note, net account under balance sheet. (see Note 10). Basic and Diluted Net Income (Loss) Per Share The Company computes net income (loss) per share in accordance with ASC 260, Earning per Share. ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive. Recently issued accounting pronouncements There have been no material changes to our significant accounting policies as summarized above for the year ended January 31, 2021. We do not expect that the adoption of any recent accounting pronouncements will have a material impact on our accompanying consolidated financial statements.

Use of Estimates The preparation of financial statements in conformity with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to long-lived assets and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Property and Equipment Property and equipment are recorded at cost. Depreciation and amortization on property and equipment are determined using the straight-line method over the three to five year estimated useful lives of the assets.

Technology, licensing rights and software (Intangible assets) Technology, licensing rights and software are recorded at cost and capitalized. These costs are reviewed for impairment at a minimum of once per year or whenever events or changes in circumstances suggest a need for evaluation. The Company recorded impairment of intangible assets of $16,500 and $0 during the years ended January 31, 2021 and 2020.

16500

Advertising and Marketing Costs Advertising and marketing costs are expensed as incurred and were $6,777 during the fiscal year ended January 31, 2021 and $49,099 in the same period ended January 31, 2020. Advertising and marketing costs include costs incurred with the marketing of our Herbo Software such as ad placement and other internet marketing efforts.

6777

49099

Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from licensing agreements and contracts by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. $52,728 and $59,729 has been recognized as revenue in the fiscal years ended January 31, 2021 and 2020, respectively. Revenue generated under enterprise software licenses will be recorded in accordance with the terms of the individual Customer contracts. We expect license fees will be recorded on a monthly basis over the term of the contract, activation fees will be earned upon completion of set up and installation of the enterprise software, and customization and/or professional consulting services will be earned as rendered. While the Company entered into an LMMA under which we are entitled to fee-based revenue on a profit-sharing basis from a financial services platform known as eXPOTM, the Company has determined that when recording its revenue, the monthly income is not clearly determinable until the fees are actually paid to the Company by AFN. As at October 31, 2018 and January 31, 2021, fees payable by AFN for the period May through October 2018 as reconciled in commission reports received from AFN have not been received by the Company. While reports from AFN indicated an amount of $28,431 (10% of net revenue generated by Colorado Business) payable to Ga-Du Corporation as at January 31, 2021, the Company determined the funds are uncollectible and has not recorded any associated revenue.

52728

59729

Cost of Revenue Costs of revenue consist of the direct expenses incurred to generate revenue. Such costs are recorded as incurred. Our cost of revenue consists primarily of fees associated with the operational charges related to our Herbo enterprise software. During fiscal 2021and 2020 we incurred costs of sales of $51,894 and $36,329, respectively with respect to the licensing of our Herbo software suite. In the case of revenue earned by our wholly owned subsidiary, proceeds allocated to our revenue interest are net of associated costs.

51894

36329

Stock-Based Compensation The Company records stock-based compensation in accordance with ASC 718, Share-Based Payments, using the fair value method. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. Equity instruments issued to employees and the cost of the services received as consideration are measured and recognized based on the fair value of the equity instruments issued.

Convertible Debt and Beneficial Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815 “Derivatives and Hedging” to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 “Debt with Conversion and Other Options” for consideration of any beneficial conversion features.

Stock Settled Debt In certain instances, the Company will issue convertible notes which contain a provision in which the price of the conversion feature is priced at a fixed discount to the trading price of the Company’s common shares as traded in the over-the-counter market. In these instances, the Company records a liability, in addition to the principal amount of the convertible note, as stock-settled debt for the fixed value transferred to the convertible note holder from the fixed discount conversion feature. As of January 31, 2021 and 2020, $248,432 for the value of the stock settled debt for certain convertible notes is included in the Convertible note, net account under balance sheet. (see Note 10).

248432

Basic and Diluted Net Income (Loss) Per Share The Company computes net income (loss) per share in accordance with ASC 260, Earning per Share. ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing Diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti-dilutive.

Recently issued accounting pronouncements There have been no material changes to our significant accounting policies as summarized above for the year ended January 31, 2021. We do not expect that the adoption of any recent accounting pronouncements will have a material impact on our accompanying consolidated financial statements.

NOTE 3: PROPERTY AND EQUIPMENT Property and equipment, net consists of the following: <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="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20210131_zhqj9WNamiG1" style="border-bottom: Black 1pt solid; text-align: center">January 31 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20200131_zmU75n3Np2vh" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_zwEaQzazbfcj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: 0pt; padding-left: 0pt">Office equipment</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">15,528</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">15,528</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_zWfKDUJYTcgd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left; text-indent: 0pt; padding-left: 0pt">Less: accumulated depreciation and amortization</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">(15,528</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">(13,787</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iI_zEzsX3QgNM31" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left; text-indent: 0pt; padding-left: 0.125in">Total property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,741</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Depreciation expense (excluding impairment) amounted to $1,741 and $4,423 for the fiscal years ended January 31, 2021 and 2020, respectively.

Property and equipment, net consists of the following: <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="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20210131_zhqj9WNamiG1" style="border-bottom: Black 1pt solid; text-align: center">January 31 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20200131_zmU75n3Np2vh" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eus-gaap--PropertyPlantAndEquipmentGross_iI_zwEaQzazbfcj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: 0pt; padding-left: 0pt">Office equipment</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">15,528</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">15,528</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_zWfKDUJYTcgd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left; text-indent: 0pt; padding-left: 0pt">Less: accumulated depreciation and amortization</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">(15,528</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">(13,787</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNet_iI_zEzsX3QgNM31" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left; text-indent: 0pt; padding-left: 0.125in">Total property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,741</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

15528

13787

1741

4423

NOTE 4: INTANGIBLE ASSETS On January 28, 2021, the Company entered into an Asset Purchase Agreement with Haiku Holdings, LLC, a limited liability company owned by The Rountree Trust, of which Michael Rountree is the Trustee, wherein the Company purchased an enterprise software platform, coupling the Company’s consumer engagement applications and e-commerce platform to this proprietary enterprise accounting, inventory management, customer relationship management, and overall business operations (the “Software”), of which was developed by Haiku Holdings, LLC. The terms of the Asset Purchase Agreement are such that ESSI shall deliver to the Seller and/or it’s assigns an aggregate of 1,500,000 shares of its restricted common stock (the “Shares”). Further, ESSI will not assume and shall have no responsibility for any of the Seller’s obligations related to the Purchased Assets (including leases and liabilities of any type, kind or nature), whether fixed, accrued, contingent or otherwise, and whether arising in contract, in tort, by violation of law, by operation of law, or otherwise, and all such obligations, past, present, or arising in the future, shall remain with the Seller. Schedule of intangible assets <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="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20200201__20210131_zC3Nrm95uKa6" style="border-bottom: Black 1pt solid; text-align: center">January 28, 2021</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--NoncashOrPartNoncashAcquisitionIntangibleAssetsAcquired1_z2vZQOCCL78c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left; text-indent: 0pt; padding-left: 0pt">Initial acquisition cost (1,500,000 shares of its restricted common stock)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">16,500</td><td style="width: 1%; text-align: left"> </td></tr> </table> The Company valued the software platform at $16,500. On January 31, 2021, the Company impaired the capitalized value of the intangible asset in full.

1500000

Schedule of intangible assets <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="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20200201__20210131_zC3Nrm95uKa6" style="border-bottom: Black 1pt solid; text-align: center">January 28, 2021</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--NoncashOrPartNoncashAcquisitionIntangibleAssetsAcquired1_z2vZQOCCL78c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-align: left; text-indent: 0pt; padding-left: 0pt">Initial acquisition cost (1,500,000 shares of its restricted common stock)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">16,500</td><td style="width: 1%; text-align: left"> </td></tr> </table>

16500

NOTE 5: PREPAID EXPENSES Prepaid expenses consist of the following: <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="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20210131_zsP2NklR2ju6" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20200131_zW3SWgWsAzb6" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eus-gaap--PrepaidRent_iI_zXRkPvSz3uO" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: 0pt; padding-left: 0pt">Office lease – Security deposits</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">13,127</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherPrepaidExpenseCurrent_iI_zXngZvtXkrk7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left; text-indent: 0pt; padding-left: 0pt">Prepaid other expenses</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">19,865</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PrepaidExpenseCurrent_iI_znucMyWMorCf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left; text-indent: 0pt; padding-left: 0.125in">Total prepaid expense</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">32,992</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> During the year ended January 31, 2021, the Company expensed amounts included as prepaid expenses upon determination the recovery of such amounts was unlikely.

Prepaid expenses consist of the following: <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="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20210131_zsP2NklR2ju6" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20200131_zW3SWgWsAzb6" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eus-gaap--PrepaidRent_iI_zXRkPvSz3uO" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: 0pt; padding-left: 0pt">Office lease – Security deposits</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">13,127</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherPrepaidExpenseCurrent_iI_zXngZvtXkrk7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left; text-indent: 0pt; padding-left: 0pt">Prepaid other expenses</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">19,865</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PrepaidExpenseCurrent_iI_znucMyWMorCf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: left; text-indent: 0pt; padding-left: 0.125in">Total prepaid expense</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">32,992</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

13127

19865

32992

NOTE 6: CONVERTIBLE PROMISSORY NOTE RECEIVABLE During fiscal 2018, the Company’s subsidiary Ga-Du Corporation entered into an Assignment Agreement with G&L Enterprises, wherein G&L Enterprises assigned to Ga-Du Corporation, all of its rights, interest in, and obligations under a License and Master Marketing Agreement (LMMA) it entered into with Alliance Financial Network, Inc. (“AFN”). As part of this agreement the Company was assigned a loan receivable (“Note”) with the principal amount of $100,000. The Note matured on July 6, 2018, accrued interest at a rate of 12% per annum was payable to Ga-Du Corporation. The Note can, at Ga-Du’s option, be converted upon maturity into 1.12% of the equity of AFN. The Company wrote off the balance of promissory note receivable on Oct 31, 2019. The Note matures on July 6, 2018 and bears interest at a rate of 12% per annum and is payable to Ga-Du Corporation. The Note can, at Ga-Du’s option, be converted upon maturity into 1.12% of the equity of Alliance. The Company wrote off the balance of promissory note receivable in the principal amount of $100,000 and the balance of interest receivable in the amount of $27,833 in fiscal year ended January 31, 2020. 100000 0.12 0.12 100000 27833

NOTE 7 – ACCOUNTS PAYABLE AND ACCRUED LIABILITIES <p id="xdx_89E_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zOCeKdbwLYri" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">Accounts payable and accrued liabilities at January 31, 2021 and 2020 consist of the following: Schedule of accounts payable and accrued 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="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20210131_z3uCn2Sv1DIb" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20200131_zkDgaC9lqJ1k" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--AccountsPayableOtherCurrent_iI_zUEETtekaVs7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: justify; text-indent: 0pt; padding-left: 0pt">Accounts payable</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,344,587</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,303,732</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AccountsPayableLitigationCurrent_iI_zkOBcN9C5DV1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">Accounts payable under litigation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">746,502</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--InterestPayableCurrent_iI_zjp0xYStpGJb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">Interest payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62,302</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">534,188</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_zLvhJBYyJbk3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify; text-indent: 0pt; padding-left: 0pt">Accrued other expenses</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">30,000</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">33,800</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_zcqaoInBUtNd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: justify; text-indent: 0pt; padding-left: 0pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,183,391</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,871,720</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_89E_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zOCeKdbwLYri" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">Accounts payable and accrued liabilities at January 31, 2021 and 2020 consist of the following: Schedule of accounts payable and accrued 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="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20210131_z3uCn2Sv1DIb" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20200131_zkDgaC9lqJ1k" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--AccountsPayableOtherCurrent_iI_zUEETtekaVs7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: justify; text-indent: 0pt; padding-left: 0pt">Accounts payable</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,344,587</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,303,732</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AccountsPayableLitigationCurrent_iI_zkOBcN9C5DV1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">Accounts payable under litigation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">746,502</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--InterestPayableCurrent_iI_zjp0xYStpGJb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; text-indent: 0pt; padding-left: 0pt">Interest payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">62,302</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">534,188</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OtherAccruedLiabilitiesCurrent_iI_zLvhJBYyJbk3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify; text-indent: 0pt; padding-left: 0pt">Accrued other expenses</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">30,000</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">33,800</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iI_zcqaoInBUtNd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-align: justify; text-indent: 0pt; padding-left: 0pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,183,391</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,871,720</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2344587

2303732

746502

62302

534188

30000

33800

3183391

2871720

NOTE 8: NOTES PAYABLE Note payable consists of the following loans: <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="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20210131_zJGr1lSOCYLg" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20200131_zjFiQIpoqWmf" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: 0pt; padding-left: 0pt">Note 1 in fiscal year 2017 each due in three months from issuance date</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--NotesPayable_iI_c20210131__us-gaap--DebtInstrumentAxis__custom--NoteOneMember_zcQEd52LliH7" style="width: 9%; text-align: right" title="Total">14,930</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--NotesPayable_iI_c20200131__us-gaap--DebtInstrumentAxis__custom--NoteOneMember_zJUqiAPgdw53" style="width: 9%; text-align: right" title="Total">14,930</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Note 2 in fiscal year 2017 due in three months from issuance date</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--NotesPayable_iI_c20210131__us-gaap--DebtInstrumentAxis__custom--NoteTwoMember_zHpHcYv7iLkb" style="text-align: right" title="Total">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--NotesPayable_iI_c20200131__us-gaap--DebtInstrumentAxis__custom--NoteTwoMember_ztaOBCsllima" style="text-align: right" title="Total">50,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Note 3 in fiscal year 2017, 2018 and 2019, each due in twelve months from issuance date</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--NotesPayable_iI_c20210131__us-gaap--DebtInstrumentAxis__custom--NoteThreeMember_zRE7ym0CVd9a" style="text-align: right" title="Total">2,225,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--NotesPayable_iI_c20200131__us-gaap--DebtInstrumentAxis__custom--NoteThreeMember_zaKNQacJXqwa" style="text-align: right" title="Total">3,730,500</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Note 4 in fiscal year 2017, each due in nine months from issuance date</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--NotesPayable_iI_c20210131__us-gaap--DebtInstrumentAxis__custom--NoteFourMember_zmoebeTPXcbh" style="text-align: right" title="Total">305,266</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--NotesPayable_iI_c20200131__us-gaap--DebtInstrumentAxis__custom--NoteFourMember_zpeJfx3mP0xl" style="text-align: right" title="Total">305,266</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Note 5 in fiscal year 2019 due in nine months from issuance date</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--NotesPayable_iI_c20210131__us-gaap--DebtInstrumentAxis__custom--NoteFiveMember_zKnEfMqCDfnl" style="text-align: right" title="Total">14,422</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--NotesPayable_iI_c20200131__us-gaap--DebtInstrumentAxis__custom--NoteFiveMember_zyfqhyn8sagk" style="text-align: right" title="Total">14,422</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left; text-indent: 0pt; padding-left: 0pt">Note 6 in fiscal year 2021 due in 3 years from issuance date</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--NotesPayable_iI_c20210131__us-gaap--DebtInstrumentAxis__custom--NoteSixMember_zr31nYvB00Hl" style="border-bottom: Black 1pt solid; text-align: right" title="Total">350,000</td><td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--NotesPayable_iI_c20200131__us-gaap--DebtInstrumentAxis__custom--NoteSixMember_zfFgFIfPxEv7" style="border-bottom: Black 1pt solid; text-align: right" title="Total">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NotesPayable_iI_zWMSMOVYjMo4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt">Total</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,110,118</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,115,118</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--NotesPayableCurrent_iI_zHBWn3l5BGQ7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Current portion</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,610,118</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,115,118</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermNotesPayable_iI_z4mXZKxFbdU4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Debt, long term</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">350,000</td><td style="text-align: left"/><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table> Interest expenses for above notes recorded in the fiscal years ended January 31, 2021 and 2020 is as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_497_20200201__20210131_zhAvyXIq5F22"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_494_20190201__20200131_zrHnnXvzu9C9"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years Ended January 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">2021</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">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--InterestExpenseDebt_z7ZfjPq1RNX6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest expenses</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">229,956</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">227,825</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table> Note 1: During the fiscal year ended January 31, 2017, the Company received an accumulated amount of $14,930 from a third party. The notes bear interest at a rate of 1% per annum, and each due three months from issue date. <p id="xdx_89F_ecustom--InterestIncomeAndInterestExpenseNoteOneDisclosureTableTextBlock_hus-gaap--DebtInstrumentAxis__custom--NoteOneMember_z5Aue4OlKpga" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">Interest expenses recorded in years ended January 31, 2021 and 2020 is as follows: Schedule of Interest Expense Note One <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49B_20200201__20210131__us-gaap--DebtInstrumentAxis__custom--NoteOneMember_zYqa8gw2D8d7"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49F_20190201__20200131__us-gaap--DebtInstrumentAxis__custom--NoteOneMember_zpXRRo54pRC4"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years Ended January 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--InterestExpenseDebt_zy8DuOprsOi6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest expense</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">149</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">149</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20210131__us-gaap--DebtInstrumentAxis__custom--NoteOneMember_zOukulAqfzFc" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20200131__us-gaap--DebtInstrumentAxis__custom--NoteOneMember_zDMpLI5J57Ma" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eus-gaap--InterestPayableCurrent_iI_zS0B26fFlfr3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest payable</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">704</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">555</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NotesPayable_iI_z3AWhEyL9CGl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Note payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">14,930</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">14,930</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> Note 2: During the fiscal year ended January 31, 2017, the Company received an amount of $50,000 from a third party. The note bears interest at a rate of 1% per annum and is due three months from issue date. As at January 31, 2018 the note became due and remained unpaid. <p id="xdx_896_ecustom--InterestIncomeAndInterestExpenseNoteTwoDisclosureTableTextBlock_hus-gaap--DebtInstrumentAxis__custom--NoteTwoMember_zU5mTxzUgej1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">Interest expenses recorded in years ended January 31, 2021 and 2020 is as follows: Schedule of Interest Expense Note Two <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_494_20200201__20210131__us-gaap--DebtInstrumentAxis__custom--NoteTwoMember_zlfmcRQX3ag4"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_493_20190201__20200131__us-gaap--DebtInstrumentAxis__custom--NoteTwoMember_z0OjRDrDgOSf"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years Ended January 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">2021</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">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--InterestExpenseDebt_zcJLDSb5hRHc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest expense</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">501</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">500</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20210131__us-gaap--DebtInstrumentAxis__custom--NoteTwoMember_zU82HOdGY0Fg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20200131__us-gaap--DebtInstrumentAxis__custom--NoteTwoMember_z2vZLtChBzQ3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--InterestPayableCurrent_iI_zdIlHT8k4kPe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest payable</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">2,127</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">1,626</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--NotesPayable_iI_zMiCkdGthWj9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Note payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">50,000</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">50,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> Note 3: During the fiscal year ended January 31, 2017, the Company received an amount of $225,000 from a third party. The note bears interest at a rate of 6% per annum and is due one year from issue date. During the fiscal year ended January 31, 2018 the Company received accumulated amounts of $1,842,500 from a third party. The notes bear interest at a rate of 6% per annum and each is due one year from issue date. During the fiscal year ended January 31, 2019 the Company received accumulated amounts of $1,420,500 from a third party. The notes bear interest at a rate of 6% per annum and each is due one year from issue date. On March 28, 2018 this third party purchased an additional $250,000 in notes from Rountree Consulting, a company controlled by our COO, Mr. Michael Rountree. The purchased notes bear interest at a rate of 1% per annum beginning on June 27, 2018 and are payable within thirty days notice of the Maturity Date. During the fiscal year ended January 31, 2021 and 2020, the Company made cash payment of $5,000 and $7,500, respectively to the note. On December 8, 2020, the Company cancelled One Million Five Hundred Thousand Dollars ($1,500,000) of debt of this notes under an order in the action captioned In re Eco Science Solutions, Inc. Shareholder Derivative Litigation Lead Civil No. 1:17-cv-00530-LEW. (Ref Note 13(1) - Contingencies). On January 31, 2021, the Company and Note holder enter into a consolidation of the principal sums of prior notes (“Consolidated Not’) that were entered into between the dates of January 1, 2017, and January 31, 2021. This Consolidated Note is non-interest bearing and pursuant to a court order in the action captioned In re Eco Science Solutions, Inc. Shareholder Derivative Litigation Lead Civil No. 1:17-cv-00530-LEW no interest accrued on any prior notes shall be payable to the note holder. The term of this Consolidated Note will be one year, and one day, and due on February 1, 2022. However, no payments shall be made toward this Note without approval from the Board of Directors. <p id="xdx_897_ecustom--InterestIncomeAndInterestExpenseNoteThreeDisclosureTableTextBlock_hus-gaap--DebtInstrumentAxis__custom--NoteThreeMember_zc02lW6Oh1Pe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">Interest expenses recorded in years ended January 31, 2021 and 2020 is as follows: Schedule of Interest Expense Note Three <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49D_20200201__20210131__us-gaap--DebtInstrumentAxis__custom--NoteThreeMember_zXbQ0CfGRO9b"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_498_20190201__20200131__us-gaap--DebtInstrumentAxis__custom--NoteThreeMember_zjUXa6BNDoHh"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years Ended January 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">2021</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">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--InterestExpenseDebt_zPrB0f1DlXo" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: 0pt; padding-left: 0pt">Interest expense</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">223,204</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">224,189</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Litigation income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--CancellationOfPrincipalNotesPayable_zpgNBjf7Vr9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Cancellation of principal of note payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,500,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--CancellationOfInterestPayable_zBwEXsNLe0B2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left; text-indent: 0pt; padding-left: 0pt">Cancellation of interest payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">716,155</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--BeneficialIncomeFromLitigation_zkPauJADwSh" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,216,155</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20210131__us-gaap--DebtInstrumentAxis__custom--NoteThreeMember_z6Up7QcURTR" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20200131__us-gaap--DebtInstrumentAxis__custom--NoteThreeMember_ziAZmgEUOUtc" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eus-gaap--InterestPayableCurrent_iI_zQwypXaY8Tt7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest payable</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">-</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">492,951</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--NotesPayable_iI_zXJ4lCcYBwR3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Note payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,225,500</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">3,730,500</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> Note 4: During the year ended January 31, 2019, the Company received accumulated amount of $305,266 from a third party. The notes bear interest at a rate of 1% per annum, and due nine months from issue date. <p id="xdx_89E_ecustom--InterestIncomeAndInterestExpenseNoteFourDisclosureTableTextBlock_hus-gaap--DebtInstrumentAxis__custom--NoteFourMember_z9AnfloDnddg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">Interest expenses recorded in years ended January 31, 2021 and 2020 is as follows: Schedule of Interest Expense Note Four <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49C_20200201__20210131__us-gaap--DebtInstrumentAxis__custom--NoteFourMember_zadnF7kzd2I2"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_492_20190201__20200131__us-gaap--DebtInstrumentAxis__custom--NoteFourMember_z4KcyTyUB734"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years Ended January 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--InterestExpenseDebt_zgBf4waN5sag" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest expense</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">2,850</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">2,843</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20210131__us-gaap--DebtInstrumentAxis__custom--NoteFourMember_zK1HqzTc2lp7" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20200131__us-gaap--DebtInstrumentAxis__custom--NoteFourMember_z1GYxxdTzlUi" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--InterestPayableCurrent_iI_z0QFieZRYe5h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest payable</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">7,156</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">4,306</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--NotesPayable_iI_z0OKEnSBeGB7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Note payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">305,266</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">305,266</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> Note 5: On September 12, 2018 the Company received amount of $14,422 from a third party. The notes bear interest at a rate of 1% per annum, and due nine months from issue date. <p id="xdx_893_ecustom--InterestIncomeAndInterestExpenseNoteFiveDisclosureTableTextBlock_hus-gaap--DebtInstrumentAxis__custom--NoteFiveMember_zMT7B8kihAJ2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">Interest expenses recorded in years ended January 31, 2021 and 2020 is as follows: Schedule of Interest Expense Note Five <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49D_20200201__20210131__us-gaap--DebtInstrumentAxis__custom--NoteFiveMember_zBr1vHmgVMZa"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_494_20190201__20200131__us-gaap--DebtInstrumentAxis__custom--NoteFiveMember_zTafjlwvugx7"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years Ended January 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eus-gaap--InterestExpenseDebt_zg0ajgJNfMP" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest expense</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">145</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">144</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20210131__us-gaap--DebtInstrumentAxis__custom--NoteFiveMember_z3C5e542ZOU1" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20200131__us-gaap--DebtInstrumentAxis__custom--NoteFiveMember_zhkpBbz8xCeb" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_402_eus-gaap--InterestPayableCurrent_iI_zCwBkK7GDdNk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest payable</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">328</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">183</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--NotesPayable_iI_zxsK4oJdfcBf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Note payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">14,422</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">14,422</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> Note 6: On December 8, 2020, the Company entered into a Promissory Note in the amount of $350,000 with Robbins LLP, pursuant to the Order and Judgment in the settlement of a lawsuit entitled In re Eco Science Solutions, Inc. Shareholder Derivative Litigation Lead Civil No. 1:17-cv-00530-LEW-WRP (D. Haw.). The note bear interest at a rate of 6% per annum, and due in three years from issue date. <p id="xdx_890_ecustom--InterestIncomeAndInterestExpenseNoteSixDisclosureTableTextBlock_hus-gaap--DebtInstrumentAxis__custom--NoteSixMember_zNwi1UKU3Oje" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">Interest expenses recorded in years ended January 31, 2021 and 2020 is as follows: Schedule of Interest Expense Note Six <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49A_20200201__20210131__us-gaap--DebtInstrumentAxis__custom--NoteSixMember_z9z5AAUUp00g"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_492_20190201__20200131__us-gaap--DebtInstrumentAxis__custom--NoteSixMember_zvzHsW1eFO1"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years Ended January 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">2021</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">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--InterestExpenseDebt_z9vzwo1XqGk6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest expense</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">3,107</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">-</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20210131__us-gaap--DebtInstrumentAxis__custom--NoteSixMember_zGZGICeqi1ef" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20200131__us-gaap--DebtInstrumentAxis__custom--NoteSixMember_zYCIwYRPzYd5" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--InterestPayableCurrent_iI_zeJwhlqMKIMh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest payable</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">3,107</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NotesPayable_iI_z8wOQFBQR1r8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Note payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">350,000</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> </table>

Note payable consists of the following loans: <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="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20210131_zJGr1lSOCYLg" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20200131_zjFiQIpoqWmf" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: 0pt; padding-left: 0pt">Note 1 in fiscal year 2017 each due in three months from issuance date</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--NotesPayable_iI_c20210131__us-gaap--DebtInstrumentAxis__custom--NoteOneMember_zcQEd52LliH7" style="width: 9%; text-align: right" title="Total">14,930</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--NotesPayable_iI_c20200131__us-gaap--DebtInstrumentAxis__custom--NoteOneMember_zJUqiAPgdw53" style="width: 9%; text-align: right" title="Total">14,930</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Note 2 in fiscal year 2017 due in three months from issuance date</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--NotesPayable_iI_c20210131__us-gaap--DebtInstrumentAxis__custom--NoteTwoMember_zHpHcYv7iLkb" style="text-align: right" title="Total">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--NotesPayable_iI_c20200131__us-gaap--DebtInstrumentAxis__custom--NoteTwoMember_ztaOBCsllima" style="text-align: right" title="Total">50,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Note 3 in fiscal year 2017, 2018 and 2019, each due in twelve months from issuance date</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--NotesPayable_iI_c20210131__us-gaap--DebtInstrumentAxis__custom--NoteThreeMember_zRE7ym0CVd9a" style="text-align: right" title="Total">2,225,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--NotesPayable_iI_c20200131__us-gaap--DebtInstrumentAxis__custom--NoteThreeMember_zaKNQacJXqwa" style="text-align: right" title="Total">3,730,500</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Note 4 in fiscal year 2017, each due in nine months from issuance date</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--NotesPayable_iI_c20210131__us-gaap--DebtInstrumentAxis__custom--NoteFourMember_zmoebeTPXcbh" style="text-align: right" title="Total">305,266</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--NotesPayable_iI_c20200131__us-gaap--DebtInstrumentAxis__custom--NoteFourMember_zpeJfx3mP0xl" style="text-align: right" title="Total">305,266</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Note 5 in fiscal year 2019 due in nine months from issuance date</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--NotesPayable_iI_c20210131__us-gaap--DebtInstrumentAxis__custom--NoteFiveMember_zKnEfMqCDfnl" style="text-align: right" title="Total">14,422</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--NotesPayable_iI_c20200131__us-gaap--DebtInstrumentAxis__custom--NoteFiveMember_zyfqhyn8sagk" style="text-align: right" title="Total">14,422</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left; text-indent: 0pt; padding-left: 0pt">Note 6 in fiscal year 2021 due in 3 years from issuance date</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--NotesPayable_iI_c20210131__us-gaap--DebtInstrumentAxis__custom--NoteSixMember_zr31nYvB00Hl" style="border-bottom: Black 1pt solid; text-align: right" title="Total">350,000</td><td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--NotesPayable_iI_c20200131__us-gaap--DebtInstrumentAxis__custom--NoteSixMember_zfFgFIfPxEv7" style="border-bottom: Black 1pt solid; text-align: right" title="Total">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NotesPayable_iI_zWMSMOVYjMo4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt">Total</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,110,118</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,115,118</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--NotesPayableCurrent_iI_zHBWn3l5BGQ7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Current portion</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,610,118</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,115,118</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermNotesPayable_iI_z4mXZKxFbdU4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Debt, long term</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">350,000</td><td style="text-align: left"/><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table>

14930

50000

2225500

3730500

305266

14422

350000

4110118

4115118

2610118

4115118

350000

Interest expenses for above notes recorded in the fiscal years ended January 31, 2021 and 2020 is as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_497_20200201__20210131_zhAvyXIq5F22"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_494_20190201__20200131_zrHnnXvzu9C9"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years Ended January 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">2021</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">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--InterestExpenseDebt_z7ZfjPq1RNX6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest expenses</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">229,956</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">227,825</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table>

229956

227825

14930

0.01

<p id="xdx_89F_ecustom--InterestIncomeAndInterestExpenseNoteOneDisclosureTableTextBlock_hus-gaap--DebtInstrumentAxis__custom--NoteOneMember_z5Aue4OlKpga" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">Interest expenses recorded in years ended January 31, 2021 and 2020 is as follows: Schedule of Interest Expense Note One <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49B_20200201__20210131__us-gaap--DebtInstrumentAxis__custom--NoteOneMember_zYqa8gw2D8d7"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49F_20190201__20200131__us-gaap--DebtInstrumentAxis__custom--NoteOneMember_zpXRRo54pRC4"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years Ended January 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">2021</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">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--InterestExpenseDebt_zy8DuOprsOi6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest expense</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">149</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">149</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table> <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" id="xdx_495_20210131__us-gaap--DebtInstrumentAxis__custom--NoteOneMember_zOukulAqfzFc" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20200131__us-gaap--DebtInstrumentAxis__custom--NoteOneMember_zDMpLI5J57Ma" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_407_eus-gaap--InterestPayableCurrent_iI_zS0B26fFlfr3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest payable</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">704</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">555</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NotesPayable_iI_z3AWhEyL9CGl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Note payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">14,930</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">14,930</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

149

704

555

14930

50000

0.01

<p id="xdx_896_ecustom--InterestIncomeAndInterestExpenseNoteTwoDisclosureTableTextBlock_hus-gaap--DebtInstrumentAxis__custom--NoteTwoMember_zU5mTxzUgej1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">Interest expenses recorded in years ended January 31, 2021 and 2020 is as follows: Schedule of Interest Expense Note Two <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_494_20200201__20210131__us-gaap--DebtInstrumentAxis__custom--NoteTwoMember_zlfmcRQX3ag4"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_493_20190201__20200131__us-gaap--DebtInstrumentAxis__custom--NoteTwoMember_z0OjRDrDgOSf"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years Ended January 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">2021</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">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--InterestExpenseDebt_zcJLDSb5hRHc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest expense</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">501</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">500</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table> <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="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20210131__us-gaap--DebtInstrumentAxis__custom--NoteTwoMember_zU82HOdGY0Fg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20200131__us-gaap--DebtInstrumentAxis__custom--NoteTwoMember_z2vZLtChBzQ3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eus-gaap--InterestPayableCurrent_iI_zdIlHT8k4kPe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest payable</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">2,127</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">1,626</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--NotesPayable_iI_zMiCkdGthWj9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Note payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">50,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">50,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

501

500

2127

1626

50000

225000

0.06

1842500

0.06

1420500

0.06

250000

0.01

5000

7500

1500000 <p id="xdx_897_ecustom--InterestIncomeAndInterestExpenseNoteThreeDisclosureTableTextBlock_hus-gaap--DebtInstrumentAxis__custom--NoteThreeMember_zc02lW6Oh1Pe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">Interest expenses recorded in years ended January 31, 2021 and 2020 is as follows: Schedule of Interest Expense Note Three <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49D_20200201__20210131__us-gaap--DebtInstrumentAxis__custom--NoteThreeMember_zXbQ0CfGRO9b"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_498_20190201__20200131__us-gaap--DebtInstrumentAxis__custom--NoteThreeMember_zjUXa6BNDoHh"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years Ended January 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">2021</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">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--InterestExpenseDebt_zPrB0f1DlXo" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: 0pt; padding-left: 0pt">Interest expense</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">223,204</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">224,189</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt"> </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"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Litigation income</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_400_ecustom--CancellationOfPrincipalNotesPayable_zpgNBjf7Vr9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Cancellation of principal of note payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,500,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--CancellationOfInterestPayable_zBwEXsNLe0B2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left; text-indent: 0pt; padding-left: 0pt">Cancellation of interest payable</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">716,155</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_400_ecustom--BeneficialIncomeFromLitigation_zkPauJADwSh" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,216,155</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <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="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20210131__us-gaap--DebtInstrumentAxis__custom--NoteThreeMember_z6Up7QcURTR" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20200131__us-gaap--DebtInstrumentAxis__custom--NoteThreeMember_ziAZmgEUOUtc" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eus-gaap--InterestPayableCurrent_iI_zQwypXaY8Tt7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest payable</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">-</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">492,951</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--NotesPayable_iI_zXJ4lCcYBwR3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Note payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,225,500</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">3,730,500</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

223204

224189

1500000 716155 2216155

492951

2225500

3730500

305266

0.01

<p id="xdx_89E_ecustom--InterestIncomeAndInterestExpenseNoteFourDisclosureTableTextBlock_hus-gaap--DebtInstrumentAxis__custom--NoteFourMember_z9AnfloDnddg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">Interest expenses recorded in years ended January 31, 2021 and 2020 is as follows: Schedule of Interest Expense Note Four <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49C_20200201__20210131__us-gaap--DebtInstrumentAxis__custom--NoteFourMember_zadnF7kzd2I2"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_492_20190201__20200131__us-gaap--DebtInstrumentAxis__custom--NoteFourMember_z4KcyTyUB734"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years Ended January 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">2021</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">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--InterestExpenseDebt_zgBf4waN5sag" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest expense</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">2,850</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">2,843</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </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> </table> <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" id="xdx_492_20210131__us-gaap--DebtInstrumentAxis__custom--NoteFourMember_zK1HqzTc2lp7" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20200131__us-gaap--DebtInstrumentAxis__custom--NoteFourMember_z1GYxxdTzlUi" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--InterestPayableCurrent_iI_z0QFieZRYe5h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest payable</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">7,156</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">4,306</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--NotesPayable_iI_z0OKEnSBeGB7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Note payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">305,266</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">305,266</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

2850

2843

7156

4306

305266

14422

0.01

<p id="xdx_893_ecustom--InterestIncomeAndInterestExpenseNoteFiveDisclosureTableTextBlock_hus-gaap--DebtInstrumentAxis__custom--NoteFiveMember_zMT7B8kihAJ2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">Interest expenses recorded in years ended January 31, 2021 and 2020 is as follows: Schedule of Interest Expense Note Five <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49D_20200201__20210131__us-gaap--DebtInstrumentAxis__custom--NoteFiveMember_zBr1vHmgVMZa"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_494_20190201__20200131__us-gaap--DebtInstrumentAxis__custom--NoteFiveMember_zTafjlwvugx7"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years Ended January 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">2021</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">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eus-gaap--InterestExpenseDebt_zg0ajgJNfMP" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest expense</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">145</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">144</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </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> </table> <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" id="xdx_492_20210131__us-gaap--DebtInstrumentAxis__custom--NoteFiveMember_z3C5e542ZOU1" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20200131__us-gaap--DebtInstrumentAxis__custom--NoteFiveMember_zhkpBbz8xCeb" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_402_eus-gaap--InterestPayableCurrent_iI_zCwBkK7GDdNk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest payable</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">328</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">183</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--NotesPayable_iI_zxsK4oJdfcBf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Note payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">14,422</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">14,422</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

145

144

328

183

14422

350000

0.06

<p id="xdx_890_ecustom--InterestIncomeAndInterestExpenseNoteSixDisclosureTableTextBlock_hus-gaap--DebtInstrumentAxis__custom--NoteSixMember_zNwi1UKU3Oje" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">Interest expenses recorded in years ended January 31, 2021 and 2020 is as follows: Schedule of Interest Expense Note Six <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_49A_20200201__20210131__us-gaap--DebtInstrumentAxis__custom--NoteSixMember_z9z5AAUUp00g"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_492_20190201__20200131__us-gaap--DebtInstrumentAxis__custom--NoteSixMember_zvzHsW1eFO1"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the Years Ended January 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">2021</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">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--InterestExpenseDebt_z9vzwo1XqGk6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest expense</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">3,107</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">-</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table> <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" id="xdx_495_20210131__us-gaap--DebtInstrumentAxis__custom--NoteSixMember_zGZGICeqi1ef" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20200131__us-gaap--DebtInstrumentAxis__custom--NoteSixMember_zYCIwYRPzYd5" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40C_eus-gaap--InterestPayableCurrent_iI_zeJwhlqMKIMh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest payable</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">3,107</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--NotesPayable_iI_z8wOQFBQR1r8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Note payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">350,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

3107

350000

NOTE 9: CONVERTIBLE NOTE PAYABLE During fiscal 2018, the Company entered into a convertible note for a total of $1,407,781 bearing interest at 1% per annum, beginning on November 1, 2017 and payable each 120 days as to any outstanding balance. At the Maturity Date of this convertible debenture, Lender has the option to: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="vertical-align: top"> <td style="padding: 0pt; width: 4%; text-align: justify; text-indent: 0pt">(a)</td> <td style="padding: 0pt; width: 96%; text-align: justify; text-indent: 0pt">Convert the $1,407,781 Debt, plus accrued interest, into shares of Eco Science Solutions, Inc. Common Stock, at the rate of 15% discount to the closing price on the day of lender’s conversion request, per share; or</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="vertical-align: top"> <td style="padding: 0pt; width: 4%; text-align: justify; text-indent: 0pt">(b)</td> <td style="padding: 0pt; width: 96%; text-align: justify; text-indent: 0pt">Lender may demand full payment of $1,407,781 or any unpaid balance of the original debt, plus accrued interest from the Company.</td></tr> </table> The total beneficial conversion feature discount recognized was $496,864 which is being amortized over the terms of the convertible notes payable. During the years ended January 31, 2019 and 2018 the Company recognized interest expense of $371,969 and $124,895, respectively, related to the amortization of the beneficial conversion feature discount. The unamortized balance of the beneficial conversion feature was $0 and $371,969 as of January 31, 2019 and January 31, 2018, respectively. As at the date of this report, the Lender has not made a demand for payment and the note is in default. At January 31, 2021 and 2020, convertible note payable consisted of the following: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20210131_zjDIdzBuB0y8" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20200131_zEts8CZ2UzJe" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_eus-gaap--ConvertibleNotesPayable_iI_zkMw2uF3iEac" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: 0pt; padding-left: 0pt">Principal amount</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,407,781</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,407,781</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ConvertibleNotesPayableLiabilityOnStockSettledDebt_iI_z4fmI2HxLm1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Liability on stock settled debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">248,432</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">248,432</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ConvertibleNotesPayableCurrent_iI_z7UVUERW80h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Convertible notes payable, net</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,656,213</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,656,213</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_890_ecustom--ConvertibleDebtInterestIncomeAndInterestExpenseDisclosureTableTextBlock_z6ZVrZpCgCGf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">Interest expenses recorded in fiscal years ended January 31, 2021 and 2020 is as follows: Schedule of Convertible Note Interest Expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_490_20200201__20210131_z7GRFvW9GrZd"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49E_20190201__20200131_zEes23ka5CPe"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the fiscal years Ended January 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_ecustom--InterestExpenseConvertibleDebt_zhqZG6VV1N2f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest expense</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">14,313</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">14,273</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20210131_zsEFZfxvbdz" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20200131_zGDWiF77lhah" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40B_ecustom--InterestPayableConvertibleNoteCurrent_iI_z8dKFO1ZKnii" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest payable</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">46,457</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">32,144</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table>

1407781

496864 371969 124895

371969

At January 31, 2021 and 2020, convertible note payable consisted of the following: <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="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20210131_zjDIdzBuB0y8" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20200131_zEts8CZ2UzJe" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_eus-gaap--ConvertibleNotesPayable_iI_zkMw2uF3iEac" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: 0pt; padding-left: 0pt">Principal amount</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,407,781</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,407,781</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ConvertibleNotesPayableLiabilityOnStockSettledDebt_iI_z4fmI2HxLm1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Liability on stock settled debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">248,432</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">248,432</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ConvertibleNotesPayableCurrent_iI_z7UVUERW80h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Convertible notes payable, net</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,656,213</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,656,213</td><td style="text-align: left"> </td></tr> </table>

1407781

248432 248432

1656213

<p id="xdx_890_ecustom--ConvertibleDebtInterestIncomeAndInterestExpenseDisclosureTableTextBlock_z6ZVrZpCgCGf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; background-color: white">Interest expenses recorded in fiscal years ended January 31, 2021 and 2020 is as follows: Schedule of Convertible Note Interest Expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr> <td> </td> <td> </td> <td> </td> <td id="xdx_490_20200201__20210131_z7GRFvW9GrZd"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49E_20190201__20200131_zEes23ka5CPe"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the fiscal years Ended January 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">2021</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">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_ecustom--InterestExpenseConvertibleDebt_zhqZG6VV1N2f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest expense</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">14,313</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">14,273</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-indent: 0pt; padding-left: 0pt"> </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> </table> <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" id="xdx_491_20210131_zsEFZfxvbdz" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20200131_zGDWiF77lhah" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40B_ecustom--InterestPayableConvertibleNoteCurrent_iI_z8dKFO1ZKnii" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Interest payable</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">46,457</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 9%; text-align: right">32,144</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table> 14313 14273 46457 32144

NOTE 10: RELATED PARTY TRANSACTIONS As of January 31, 2021 and 2020, related parties are due a total of $3,195,948 and $2,371,738, respectively. Schedule of related parties transactions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20210131_zufLNIhjFZOl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20200131_z7KxeaJwGTVb" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--AccountsPayableRelatedPartiesCurrent_iI_zmctpdBo69Ca" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: 0pt; padding-left: 0pt">Related party payables (1)(2)(3)(5)(6)(7)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,751,610</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,365,333</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--NotesPayableRelatedPartiesClassifiedCurrent_iI_zcpHUSfmTDo2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Notes payable (1)(3)(5)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,443,974</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,298,649</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DueToRelatedPartiesCurrentAndNoncurrent_iI_zTZV0F4m0gye" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Total related party transactions</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,195,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,371,738</td><td style="text-align: left"> </td></tr> </table> Services provided from related parties: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For Fiscal Years Ended January 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: 0pt; padding-left: 0pt">Mr. Jeffery Taylor (1)(a)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--JefferyTaylorMember_zpeCNY06XRt1" style="width: 9%; text-align: right">115,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--JefferyTaylorMember_zmZ8FtsrkXf9" style="width: 9%; text-align: right">115,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Mr. Don Lee Taylor (1)(a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--DonLeeTaylorMember_zNc3GsQWCsy6" style="text-align: right">105,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--DonLeeTaylorMember_zQYUP9N715wh" style="text-align: right">105,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Ms. Jennifer Taylor (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--JenniferTaylorMember_zWccrqTVT43i" style="text-align: right">36,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--JenniferTaylorMember_zGL0hT8CZ2Th" style="text-align: right">36,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Mr. Michael Rountree (3)(a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeMember_zTzvaoZvCiTe" style="text-align: right">120,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeMember_zQccNQzu9BHl" style="text-align: right">120,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">L. John Lewis (5)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--JohnLewisMember_zlxBKj5RiROd" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--JohnLewisMember_zWX5cdFnVme9" style="text-align: right">40,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">S. Randall Oveson (6)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--RandallOvesonMember_zIPcLCmQPWd9" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--RandallOvesonMember_zteEkO5cGs43" style="text-align: right">40,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Mr. Andy Tucker (7)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--AndyTuckerMember_zt9krekdVPnl" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--AndyTuckerMember_zYlSqLx1oIF3" style="text-align: right">46,667</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Stock-based compensation – Mr. Michael Rountree (3)(a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeStockBasedCompensationMember_zIpIgvzqJOCg" style="text-align: right">33,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeStockBasedCompensationMember_zeMEfGCC82R3" 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-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131_z2L94qFhXXQ8" style="text-align: right">409,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131_z2jH4MEBkgIl" style="text-align: right">502,667</td><td style="text-align: left"> </td></tr> </table> Interest expenses from related parties: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For Fiscal Years Ended January 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: 0pt; padding-left: 0pt">Mr. Jeffery Taylor (1)(b)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--InterestExpenseRelatedParty_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--JefferyTaylorMember_zIUqGK7lqY6h" style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--InterestExpenseRelatedParty_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--JefferyTaylorMember_zmd3QZPMVbC3" style="width: 9%; text-align: right">21</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Mr. Don Lee Taylor (1)(b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--InterestExpenseRelatedParty_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--DonLeeTaylorMember_z9MwzCkXiNub" style="text-align: right">130</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--InterestExpenseRelatedParty_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--DonLeeTaylorMember_z7s5pUWZPQRb" style="text-align: right">141</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Mr. Michael Rountree (3)(b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--InterestExpenseRelatedParty_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeMember_zoicoR8TbpN4" style="text-align: right">12,692</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--InterestExpenseRelatedParty_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeMember_zordHA8WBGG1" style="text-align: right">6,002</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt"> Mr. Lewis (5)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--InterestExpenseRelatedParty_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--JohnLewisMember_zroi4nfkE6Df" style="text-align: right">1,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--InterestExpenseRelatedParty_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--JohnLewisMember_zlXxGuJajBlk" style="text-align: right">1,700</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--InterestExpenseRelatedParty_c20200201__20210131_zLpUwqOpMnS8" style="text-align: right">14,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--InterestExpenseRelatedParty_c20190201__20200131_z3EV2kD8F52j" style="text-align: right">7,864</td><td style="text-align: left"> </td></tr> </table> Revenue from related parties: Schedule of Revenue From Related Parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For Fiscal Years Ended January 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2021</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Greenfield Groves Inc. (4)</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--GreenfieldGrovesIncMember_zJbrdKOR2GHl" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Revenue from related parties">10,788</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--GreenfieldGrovesIncMember_zIegdwpFnOz5" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Revenue from related parties">6,894</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0%"/><td style="width: 0.25in; text-align: left">(1)</td><td style="text-align: justify">Effective December 17, 2015, Mr. Jeffery Taylor was appointed to serve as Chief Executive Officer of the Company and Mr. Don Lee Taylor was appointed to serve as Chief Financial Officer of the Company. On December 8, 2020 Jeffery Taylor resigned his position as Chairman of the Board, Don Taylor resigned his positions as CFO, Member of the Board of Directors. On January 28, 2021, the Board of Directors accepted the resignation of Jeffery Taylor as Chief Executive Officer, effective January 31, 2021.</td> </tr></table> (a) Employment agreements with Mr. Jeffery Taylor and Mr. Don Lee Taylor On December 21, 2015, the Company entered into employment agreements with Mr. Jeffery Taylor and Mr. Don Lee Taylor for a period of 24 months, where after the contract may be renewed in one-year terms at the election of both parties. Jeffery Taylor shall receive an annual gross salary of $<span id="xdx_907_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--JefferyTaylorMember_zGUjkthDVHUe" title="Employee annual gross salary">115,000 and Don Lee Taylor shall receive an annual gross salary of $<span id="xdx_909_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--DonLeeTaylorMember_zzJTKqOJH7e4" title="Employee annual gross salary">105,000 payable in equal installments on the last day of each calendar month and which may be accrued until such time as the Company has sufficient cash flow to settle amounts payable. Further under the terms of the respective agreements all inventions, innovations, improvements, know-how, plans, development, methods, designs, analyses, specifications, software, drawings, reports and all similar or related information (whether or not patentable or reduced to practice) which relate to any of the Company’s actual or proposed business activities and which are created, designed or conceived, developed or made by the Executive during the Executive’s past or future employment by the Company or any Affiliates, or any predecessor thereof (“Work Product”), belong to the Company, or its Affiliates, as applicable. During the fiscal year ended January 31, 2021, the company paid $141,000 (2020 - $181,019) to Mr. Jeffery Taylor and $0 (2020- $10,500) to Mr. Don Lee Taylor. As at January 31, 2021 there was a total of $<span id="xdx_90F_eus-gaap--DeferredCompensationArrangementWithIndividualCompensationExpense_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--JefferyTaylorMember_z1wYw3vQf6kd" title="Salary payable">33,137 owing to Mr. Jeffery Taylor (January 31, 2020 - $<span id="xdx_90B_eus-gaap--DeferredCompensationArrangementWithIndividualCompensationExpense_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--JefferyTaylorMember_zv9bjJIhvYn8" title="Salary payable">59,137) and $<span id="xdx_900_eus-gaap--DeferredCompensationArrangementWithIndividualCompensationExpense_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--DonLeeTaylorMember_zbZLEaFu7ax1" title="Salary payable">296,700 to Mr. Don Lee Taylor (January 31, 2020 - $<span id="xdx_901_eus-gaap--DeferredCompensationArrangementWithIndividualCompensationExpense_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--DonLeeTaylorMember_zXGQgYsElm8f" title="Salary payable">191,700), respectively, in accrued and unpaid salary under the terms of the employment agreement. (b) Note payable On February 17, 2016, the Company issued promissory notes to Mr. Jeffery Taylor, CEO, in the amount of $17,500 and to Mr. Don Lee Taylor, CFO, in the amount of $17,500, respectively. The notes bear interest at a rate of 1% per annum, maturing on August 17, 2016. During the fiscal year ended January 31, 2017, the company repaid $2,500 to Mr. Jeffery Taylor and $2,500 to Mr. Don Lee Taylor. During the fiscal year ended January 31, 2019, the company repaid $5,000 to Mr. Jeffery Taylor and $2,000 to Mr. Don Lee Taylor. During the fiscal year ended January 31, 2020, the company repaid $10,000 to Mr. Jeffery Taylor and $0 to Mr. Don Lee Taylor. As at January 31, 2021 there was a total of $0 owing to Mr. Jeffery Taylor (January 31, 2020 - $0) and $13,000 to Mr. Don Lee Taylor (January 31, 2020 - $13,000), respectively. (c) Other event In December 2020, Jeffery Taylor and Don Taylor each return 750,000 shares to the Company’s Transfer Agent for cancellation. The cancellation of the shares were pursuant to the Order and Judgment in the settlement of the aforementioned lawsuit. <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0%"/><td style="width: 0.25in; text-align: left">(2)</td><td style="text-align: justify">For the fiscal years ended January 31, 2021 and 2020, the Company was invoiced a total of $36,000 as consulting services by Ms. Jennifer Taylor, sister of the Company’s officers and directors. As at January 31, 2021 there was a total of $94,000 in accrued and unpaid (January 31, 2020 - $58,000) consulting fees.</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0%"/><td style="width: 0.25in; text-align: left">(3)</td><td style="text-align: justify">(a) Employment agreement/Executive Employment Agreement with Michael Rountree On June 21, 2017, the Company entered into an employment agreement with Michael Rountree whereby Mr. Rountree agreed to serve as the Company’s Chief Operating Officer for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Rountree has a base salary at an annual rate of $<span id="xdx_90E_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeMember_zZcPXBz34q29" title="Employee annual gross salary">120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time. We recorded $<span id="xdx_90D_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeMember_zRvHx42rt6v5" title="Employee annual gross salary">120,000 in the fiscal years ended January 31, 2021 and 2020 under the terms of this agreement, all of which remains unpaid. As at January 31, 2021 there was a total of $<span id="xdx_90A_eus-gaap--DeferredCompensationArrangementWithIndividualCompensationExpense_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeMember_zidvxoadOjql" title="Salary payable">440,000 (January 31, 2020 - $<span id="xdx_90D_eus-gaap--DeferredCompensationArrangementWithIndividualCompensationExpense_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeMember_zEILxIx1JRw" title="Salary payable">320,000) in accrued and unpaid salary under the terms of the employment agreement. In additional, during the fiscal year ended January 31, 2021, Mr. Rountree paid an accumulated amount of $129,928 for the Company’s expenses. On December 8, 2020, Michael Rountree was appointed interim CFO and Treasurer. On January 28, 2021, as amended March 1, 2021, the Company entered into an Executive Employment Agreement (“Agreement”), effective January 31, 2021, with Michael Rountree, the Company’s current Chief Operating Officer. Michael will serve as the Chief Executive Officer, as well as the Chief Financial Officer. The term of the Agreement is for three years. Mr. Rountree shall be entitled to the amount of $<span id="xdx_906_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20210101__20210128__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeMember_zugoil7mMndf" title="Employee annual gross salary">250,000 per year (the “Base Salary”), which amount shall accrue, until such time as the Company has sufficient resources to remit regular payments. Upon the date the financial threshold is achieved, Executive shall be entitled to receive salary payments at a rate of $175,000 per annum for the following six months, $225,000 per annum for the next six months, and then $<span id="xdx_90D_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20210101__20210128__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeMember_zuh4eBXq1IU" title="Employee annual gross salary">250,000 per annum on the one-year anniversary from the date the Company reaches the financial threshold. At all times until the one-year anniversary of the financial threshold, the calculated difference between the Base Salary and the actual salary payments shall accrue for the benefit of the Executive up to the Base Salary. The Executive’s base salary may not be decreased during the Employment Term other than as part of an across-the-board salary reduction that applies in the same manner to all senior executives of the Company, or if the duties of the Executive are materially changed.</td> </tr></table> On January 28, 2021, the Company entered into an Indemnification Agreement with Michael Rountree; the Company finds it is reasonable, prudent and necessary for the Company contractually to obligate itself to indemnify, and to advance expenses on behalf of Mr. Rountree, in his positions as the Chief Executive Officer and Chief Financial Officer, to the fullest extent permitted by applicable law so that he will serve, and continue to serve, the Company free from undue concern that he will not be so indemnified. (b) Note payable with Rountree Consulting, a company controlled by Mr. Rountree During the year ended January 31, 2019, the Company issued promissory notes to Rountree Consulting in the accumulated amount of $379,319. During the fiscal year ended January 31, 2020 the Company issued promissory notes to Rountree Consulting in the accumulated amount of $805,901. During the fiscal year ended January 31, 2021, the Company issued promissory notes to Rountree Consulting in the accumulated amount of $395,325. These notes bear interest at a rate of 1% per annum, each is due nine months from issue date. On January 28, 2021, the Company entered into a Debt Settlement and Share Purchase Agreement with Rountree Consulting, Inc., owned by The Rountree Trust, wherein Rountree Consulting, Inc. has agreed to accept <span id="xdx_908_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeMember_zqAlqAMyIIOa" title="Number of shares issued for debt, shares">500,000 unregistered, restricted shares of the Company’s common stock at a price of US $0.50 per share in settlement of a portion, in the amount of $<span id="xdx_905_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeMember_zaCATTS1riH9" title="Number of shares issued for debt, amount">250,000 of the total debt owed to Rountree Consulting, Inc. by the Company. <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="vertical-align: top"> <td style="padding: 0pt; width: 4%; text-indent: 0pt">(3)</td> <td style="padding: 0pt; width: 96%; text-indent: 0pt">Licensing agreement with Haiku Holdings LLC (“Haiku”) On March 1, 2019 the Company and Haiku Holdings LLC “Haiku”, a company controlled by our COO, Mr. Rountree, entered into a Trademark Licensing Agreement. Under the terms of the agreement, the Licensed Marks, including and incorporating Herbo, may be used by Haiku to facilitate the Company’s business including lead generation and referral services. Further, as a result of any revenue generating business generated by Haiku, the Company shall receive 90% of the net revenue. The license remains in effect for a period of ten (10) years from the effective date of the agreement and may be terminated on sixty (60) days written notice by the Company should there be a material breach which remains uncured, or at any time on ten (10) days written notice by Haiku without cause. Software Reseller Agreement with Haiku Holdings LLC (“Haiku”) Effective July 1, 2019, the Company (“Reseller”) entered into a Software Reseller Agreement with respect to the Herbo suite of software offerings with Haiku (“Licensor”). Licensor is the owner of certain computer software-as-a-service offerings and related documentation that it provides to end users. Under the terms of the agreement, the Reseller desires (a) a non-exclusive license of the Software and (b) a non-exclusive, non-transferable, non-assignable and limited right and license to reproduce, market, and distribute such Software, and Licensor agrees to grant to Reseller such right and license. Under the terms of the agreement for each respective End User License Agreement (EULA) entered into with an End User, Reseller shall pay Licensor the corresponding license fee for the software usage of 10% of gross receipts from End Users. Fees are due on or prior to the 15th day of each calendar month in respect of all gross receipts received from End Users during the previous calendar month. During the fiscal years ended January 31, 2021 and 2020 the company recorded $<span id="xdx_90D_eus-gaap--RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--HaikuHoldingsLLCMember_zXRlyi3uTlW7" title="Licence fee">6,821 and $<span id="xdx_905_eus-gaap--RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--HaikuHoldingsLLCMember_zfZhjK5FpVl" title="Licence fee">5,973 as license fees under costs of sales, respectively. Asset purchase agreement with Haiku Holdings LLC (“Haiku”) Refer to Note 4: INTANGIBLE ASSETS</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="vertical-align: top"> <td style="padding: 0pt; width: 4%; text-indent: 0pt">(4)</td> <td style="padding: 0pt; width: 96%; text-indent: 0pt">Revenue from Greenfield Groves Inc. Greenfield Groves Inc. is owned by Lindsay Giguiere, wife of Gannon Giguiere, who is the president of Phenix Ventures LLC (See Note 11(b) below), and an over 5% shareholder of the Company’s common stock.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0%"/><td style="width: 0.25in; text-align: left">(5)</td><td style="text-align: justify">(a) Employment agreement with L. John Lewis On June 21, 2017, Ga-Du entered into an employment agreement with L. John Lewis whereby Mr. Lewis accepted employment as Chief Executive Officer of Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Lewis has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time. The employment agreement was not renewed on expiry. As at January 31, 2021 there was a total of $<span id="xdx_907_eus-gaap--DeferredCompensationArrangementWithIndividualCompensationExpense_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--JohnLewisMember_zupmhcaulOt3" title="Salary payable">240,000 in accrued and unpaid salary under the terms of the employment agreement (January 31, 2020 - $<span id="xdx_90F_eus-gaap--DeferredCompensationArrangementWithIndividualCompensationExpense_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--JohnLewisMember_zLUE1Yf0Z57i" title="Salary payable">240,000). In December 2020, Mr. Lewis return 250,000 shares to the Company’s Transfer Agent for cancellation The cancellation of the shares were pursuant to the Order and Judgment in the settlement of the aforementioned lawsuit.</td> </tr></table> (b) Note payable During the three months ended April 30, 2018, Mr. Lewis paid $175,000 to third parties on behalf of the Company which amount has been recorded in Accounts payable – related parties. On July 31, 2018, the Company issued promissory notes to Mr. Lewis to convert the payable to note payable in the amount of $170,000. The notes bear interest at a rate of 1% per annum, each is due nine month from issue date. On April 15, 2020 Mr. L. John Lewis resigned all positions with the Company’s wholly owned subsidiary Ga-Du and also resigned as a director of ESSI. <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="vertical-align: top"> <td style="padding: 0pt; width: 4%; text-indent: 0pt">(6)</td> <td style="padding: 0pt; width: 96%; text-indent: 0pt">On June 21, 2017, Ga-Du Corporation, a wholly owned subsidiary of Eco Science Solutions Inc. entered into an employment agreement with S. Randall Oveson whereby Mr. Oveson accepted employment as Chief Operating Officer of Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Oveson has a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time. The employment agreement was not renewed on expiry. As at January 31, 2021 there was a total of $<span id="xdx_90C_eus-gaap--DeferredCompensationArrangementWithIndividualCompensationExpense_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--OversonMember_zFXc15UAY6T4" title="Salary payable">240,000 in accrued and unpaid salary under the terms of the employment agreement (January 31, 2020 - $<span id="xdx_90B_eus-gaap--DeferredCompensationArrangementWithIndividualCompensationExpense_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--OversonMember_zA21cpY0sTta" title="Salary payable">240,000). In December 2020, Mr. Oveson return 250,000 shares to the Company’s Transfer Agent for cancellation The cancellation of the shares were pursuant to the Order and Judgment in the settlement of the aforementioned lawsuit.</td></tr> <tr style="vertical-align: top"> <td style="padding: 0pt; text-indent: 0pt"> </td> <td style="padding: 0pt; text-indent: 0pt"> </td></tr> <tr style="vertical-align: top"> <td style="padding: 0pt; text-indent: 0pt"> (8)</td> <td style="padding: 0pt; text-align: justify; text-indent: 0pt">On June 21, 2017, Ga-Du entered into a consulting agreement with Andy Tucker, whereby Mr. Tucker will provide services to the Cannabis industry under development by the Company, as well as act as an advisor to various State regulators concerning the Cannabis industry for two years unless terminated earlier in accordance with the agreement. During the period of the agreement, Mr. Tucker has a base salary at an annual rate of $120,000. Compensation payments shall be divided into twelve (12) equal monthly payments, payable in arrears on the last day of each month following the commencement of the agreement, provided that any partial month worked shall be payable on the last day of such partial month. The employment agreement was not renewed on expiry. As at January 31, 2021 there was a total of $<span id="xdx_901_eus-gaap--DeferredCompensationArrangementWithIndividualCompensationExpense_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--AndyTuckerMember_z0cWUfKRQTy" title="Salary payable">240,000 in accrued and unpaid salary under the terms of the employment agreement (January 31, 2020 - $<span id="xdx_90B_eus-gaap--DeferredCompensationArrangementWithIndividualCompensationExpense_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--AndyTuckerMember_zy1EkggWYSS1" title="Salary payable">240,000). Mr. Tucker holds approximately 10.29% of the Company’s issued and outstanding shares.</td></tr> </table>

As of January 31, 2021 and 2020, related parties are due a total of $3,195,948 and $2,371,738, respectively. Schedule of related parties transactions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20210131_zufLNIhjFZOl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">January 31, 2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20200131_z7KxeaJwGTVb" style="border-bottom: Black 1pt solid; text-align: center">January 31, 2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--AccountsPayableRelatedPartiesCurrent_iI_zmctpdBo69Ca" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: 0pt; padding-left: 0pt">Related party payables (1)(2)(3)(5)(6)(7)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,751,610</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,365,333</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--NotesPayableRelatedPartiesClassifiedCurrent_iI_zcpHUSfmTDo2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Notes payable (1)(3)(5)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,443,974</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,298,649</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DueToRelatedPartiesCurrentAndNoncurrent_iI_zTZV0F4m0gye" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Total related party transactions</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,195,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,371,738</td><td style="text-align: left"> </td></tr> </table>

1751610

1365333

1443974

1298649

3195584

2371738

Services provided 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 style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For Fiscal Years Ended January 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2021</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">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: 0pt; padding-left: 0pt">Mr. Jeffery Taylor (1)(a)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--JefferyTaylorMember_zpeCNY06XRt1" style="width: 9%; text-align: right">115,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--JefferyTaylorMember_zmZ8FtsrkXf9" style="width: 9%; text-align: right">115,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Mr. Don Lee Taylor (1)(a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--DonLeeTaylorMember_zNc3GsQWCsy6" style="text-align: right">105,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--DonLeeTaylorMember_zQYUP9N715wh" style="text-align: right">105,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Ms. Jennifer Taylor (2)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--JenniferTaylorMember_zWccrqTVT43i" style="text-align: right">36,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--JenniferTaylorMember_zGL0hT8CZ2Th" style="text-align: right">36,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Mr. Michael Rountree (3)(a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeMember_zTzvaoZvCiTe" style="text-align: right">120,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeMember_zQccNQzu9BHl" style="text-align: right">120,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">L. John Lewis (5)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--JohnLewisMember_zlxBKj5RiROd" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--JohnLewisMember_zWX5cdFnVme9" style="text-align: right">40,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">S. Randall Oveson (6)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--RandallOvesonMember_zIPcLCmQPWd9" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--RandallOvesonMember_zteEkO5cGs43" style="text-align: right">40,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Mr. Andy Tucker (7)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--AndyTuckerMember_zt9krekdVPnl" style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--AndyTuckerMember_zYlSqLx1oIF3" style="text-align: right">46,667</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Stock-based compensation – Mr. Michael Rountree (3)(a)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeStockBasedCompensationMember_zIpIgvzqJOCg" style="text-align: right">33,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeStockBasedCompensationMember_zeMEfGCC82R3" 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-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20200201__20210131_z2L94qFhXXQ8" style="text-align: right">409,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_c20190201__20200131_z2jH4MEBkgIl" style="text-align: right">502,667</td><td style="text-align: left"> </td></tr> </table>

115000

105000

36000

120000

40000

46667

33000

409000

502667

Interest expenses 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 style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For Fiscal Years Ended January 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2021</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">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; text-indent: 0pt; padding-left: 0pt">Mr. Jeffery Taylor (1)(b)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--InterestExpenseRelatedParty_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--JefferyTaylorMember_zIUqGK7lqY6h" style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--InterestExpenseRelatedParty_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--JefferyTaylorMember_zmd3QZPMVbC3" style="width: 9%; text-align: right">21</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Mr. Don Lee Taylor (1)(b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--InterestExpenseRelatedParty_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--DonLeeTaylorMember_z9MwzCkXiNub" style="text-align: right">130</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--InterestExpenseRelatedParty_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--DonLeeTaylorMember_z7s5pUWZPQRb" style="text-align: right">141</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">Mr. Michael Rountree (3)(b)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--InterestExpenseRelatedParty_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeMember_zoicoR8TbpN4" style="text-align: right">12,692</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--InterestExpenseRelatedParty_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--MichaelRountreeMember_zordHA8WBGG1" style="text-align: right">6,002</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; text-indent: 0pt; padding-left: 0pt"> Mr. Lewis (5)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--InterestExpenseRelatedParty_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--JohnLewisMember_zroi4nfkE6Df" style="text-align: right">1,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--InterestExpenseRelatedParty_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--JohnLewisMember_zlXxGuJajBlk" style="text-align: right">1,700</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-indent: 0pt; padding-left: 0pt"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--InterestExpenseRelatedParty_c20200201__20210131_zLpUwqOpMnS8" style="text-align: right">14,526</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--InterestExpenseRelatedParty_c20190201__20200131_z3EV2kD8F52j" style="text-align: right">7,864</td><td style="text-align: left"> </td></tr> </table>

130

141

12692

6002

1704

1700

14526

7864

Revenue from related parties: Schedule of Revenue 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 style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For Fiscal Years Ended January 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2021</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">2020</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 76%; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Greenfield Groves Inc. (4)</td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_c20200201__20210131__us-gaap--RelatedPartyTransactionAxis__custom--GreenfieldGrovesIncMember_zJbrdKOR2GHl" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Revenue from related parties">10,788</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 1%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_c20190201__20200131__us-gaap--RelatedPartyTransactionAxis__custom--GreenfieldGrovesIncMember_zIegdwpFnOz5" style="border-bottom: Black 1pt solid; width: 9%; text-align: right" title="Revenue from related parties">6,894</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table>

10788

6894

115000

105000

141000

181019

10500

33137

59137

296700

191700

17500

2500

5000

2000

10000

13000

750000

36000 36000

94000

58000

120000

440000

320000

129928

250000

379319

805901

395325

500000

0.50

250000

6821

5973

120000

240000

250000

175000

170000

120000

240000

250000

120000

240000

NOTE 11: CAPITAL STOCK Common Stock The total number of authorized shares of common stock that may be issued by the Company is 650,000,000 shares with a par value of $0.0001. Between December 8, 2020 and December 15, 2020, the following shareholders returned shares to the Company’s Transfer Agent for cancellation: (a) Gannon Giguiere – 1,500,000 shares; (b) Jeffery Taylor – 750,000 shares; (c) Don Taylor – 750,000 shares; (d) L John Lewis – 250,000 shares; and (e) S Randall Oveson – 250,000 shares. The cancellation of the shares was pursuant to the Order and Judgment in the settlement of the aforementioned lawsuit. On December 8, 2020, the Company issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200201__20210131__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zACtrjOw2V82" title="Shares issued under the Order and Judgment in the settlement of a lawsuit, shares">1,400,000 restricted shares of the Company’s common stock to the law firm of Robbins, LLP, as consideration for attorney fees. On December 23, 2020, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesEmployeeBenefitPlan_c20200201__20210131__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zyQh1GjpkmWf" title="Shares issued under Board Advisory Agreement, shares">2,500,000 restricted shares of the Company’s common stock to Mr. Carl Mudd to be as Chairman of the Board and Ombudsman of the Company under Board Advisory Agreement. On January 28, 2021, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesPurchaseOfAssets_c20200201__20210131__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z9hyUc6Bseid" title="Shares issued under asset purchase agreement, shares">1,500,000 restricted shares of the Company’s common stock under an Asset Purchase Agreement with Haiku Holdings, LLC. On January 28, 2021, the Company issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20200201__20210131__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zN5Hp7WXTny3" title="Shares issued under Executive Employment Agreement, shares">3,000,000 restricted shares of the Company’s common stock the Executive Employment Agreement. On January 28, 2021, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesOther_c20200201__20210131__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zvkfnOzj8syl" title="Shares issued under share purchase agreement, shares">500,000 shares of the Company’s common stock to Rountree Consulting, Inc pursuant to the terms of the Debt Settlement and Stock Purchase Agreement. As of January 31, 2021, there were 53,957,572 shares issued and 52,957,572 shares outstanding. As of January 31, 2020 there were 48,557,572 shares issued and 47,557,572 shares outstanding. Series A Voting Preferred Shares On January 11, 2016, the Company’s Board of Directors (the “Board”) authorized the creation of 1,000 shares of Series A Voting Preferred Stock. The holder of the shares of the Series A Voting Preferred Stock has the right to vote those shares of the Series A Voting Preferred Stock regarding any matter or action that is required to be submitted to the shareholders of the Company for approval. The vote of each share of the Series A Voting Preferred Stock is equal to and counted as 10 times the votes of all of the shares of the Company’s (i) common stock, and (ii) other voting preferred stock issued and outstanding on the date of each and every vote or consent of the shareholders of the Company regarding each and every matter submitted to the shareholders of the Company for approval. The Series A Voting Preferred Stock will not be convertible into Common Stock. As of January 31, 2021 and 2020, no Series A Voting Preferred Shares were issued.

650000000

0.0001

1500000

750000

250000

1400000

2500000

1500000

3000000

500000

53957572

52957572

48557572

47557572

1000

NOTE 12: COMMITMENTS <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="vertical-align: top"> <td style="padding: 0pt; width: 0.25in; text-align: left; text-indent: 0pt">(a) </td> <td style="padding: 0pt; text-align: justify; text-indent: 0pt">On March 22, 2016, we entered into a two-year lease commencing April 1, 2016 for a total of 253 square feet of office and 98 square feet of reception space. Monthly base rent for the period April 1, 2016 to March 31, 2017 was $526.50 per month, increasing to $552.83 per month for the second year. Operating costs for the first year of the lease were $258.06 per month. The Company remitted a security deposit in the amount of $817 in respect of the lease. Further our officers and directors executed a personal guarantee in respect of the aforementioned lease agreement. On expiry of the lease, and to date, the Company continues to occupy the space on a month-to-month basis at a rate of approximately $860 per month including operating costs. During the year ended January 31, 2021, the Company expensed the security deposit as unrecoverable. </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="vertical-align: top"> <td style="padding: 0pt; width: 0.25in; text-align: left; text-indent: 0pt">(b) </td> <td style="padding: 0pt; text-indent: 0pt">On January 10, 2017, we entered into an Equity Purchase Agreement (the “Equity Purchase Agreement”) with PHENIX VENTURES, LLC (“PVLLC”). Although we are not mandated to sell shares under the Equity Purchase Agreement, the Equity Purchase Agreement gives us the option to sell to PVLLC, up to 10,000,000 shares of our common stock over the period ending January 25, 2019 (or 24 months from the date this Registration Statement is effective). The purchase price of the common stock will be set at eighty-three percent (83%) of the volume weighted average price (“VWAP”) of the common stock during the pricing period. The pricing period will be the ten consecutive trading days immediately after the Put Notice date. In addition, there is an ownership limit for PVLLC of 9.99%. PVLLC is not permitted to engage in short sales involving our common stock during the commitment period ending January 25, 2019. In accordance with Regulation SHO however, sales of our common stock by PVLLC after delivery of a Put Notice of such number of shares reasonably expected to be purchased by PVLLC under a Put will not be deemed a short sale. The Company filed an S-1 Registration Statement in respect of the foregoing on January 27, 2017 which received Effect by the Securities and Exchange Commission, on May 15, 2017. Subsequently, a Complaint was filed against Gannon Giguiere, president of Phenix Ventures, in July 2018, by the SEC, which alleged Mr. Giguiere’s involvement in certain activities, of which the Company, its’ officers, board members, and others directly involved with the Company, have no knowledge of. Subsequent to the year ended January 31, 2021, Mr. Giguiere entered into a settlement agreement with the SEC and the registration statement expired with no funding having been provided.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="vertical-align: top"> <td style="padding: 0pt; width: 0.25in; text-align: left; text-indent: 0pt">(c) </td> <td style="padding: 0pt; text-align: justify; text-indent: 0pt">On June 21, 2017, Ga-Du entered into an employment agreement with Ms. Wendy Maguire, whereby Ms. Maguire accepted employment as Vice President, business development of Ga-Du for two years unless terminated earlier in accordance with the agreement. During her period of employment, Ms. Maguire had a base salary at an annual rate of $120,000. Ms. Maguire resigned as Vice President, Business Development on December 12, 2018. Prior to her resignation Ms. Maguire filed a Complaint in the United States District Court from the Western District of Washington for payment of accrued and unpaid wages, legal fees and damages. The Company ceased to accrue fees for Ms. Maguire following receipt of the complaint (ref: Note 12).</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="vertical-align: top"> <td style="padding: 0pt; width: 0.25in; text-align: left; text-indent: 0pt">(d) </td> <td style="padding: 0pt; text-align: justify; text-indent: 0pt">On July 21, 2017, we entered into a Sublease commencing August 1, 2017 and terminating the earlier of (a) March 31, 2020, or (b) the date this sublease is terminated by sub landlord upon the occurrence of an event of default, the sublease covers a total of 6,120 square feet of office space. Monthly base rent for the period September 1, 2017 to July 31, 2018 is $14,535, and the first month of rent is free of charge. In the second year the monthly base rent increases to $15,173. In the third year the monthly base rent increases to $15,810. The Company has remitted a security deposit in the amount of $15,810 in respect of this sublease. The Company has passed on recording the deferred rent relative to the one free month of rent contained within the lease as it has been determined to be immaterial. During the period ended April 30, 2018 the Company accrued rent in respect to this sublease for the months of March and April 2018 including applicable operating costs. Subsequent to October 31, 2018 the Company has abandoned the space without payment or further accruals, and the lease has been effectively terminated. After deduction of the Security deposit, a balance of $21,051 remains due and payable as at January 31, 2021 and 2020.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="vertical-align: top"> <td style="padding: 0pt; width: 0.25in; text-align: left; text-indent: 0pt">(e) </td> <td style="padding: 0pt; text-indent: 0pt">The Company has entered into verbal agreements with Take2L, an arms length third party, to develop and service our current technology platform in consideration for certain fees as invoiced monthly. On September 1, 2018, Take2L invoiced $350,000 to the Company in respect of the ongoing development of software to support our platform. As at January 31, 2021 and 2020 an amount of $768,810 is due and payable to Take 2L in respect to invoices issued for services rendered. The Company has been unable to settle these invoices as they have come due. Take 2L has had a long working relationship with our Chief Operating Officer, Mr. Rountree, and with regard to other business; Take 2L has no relationship with the Company other than as a provider of services to the Company and does not hold any shares in the Company. Take 2L has continued to provide the Company essential services during the shortfall in funds to meet operational overhead as it comes due and it is expected these accounts will be settled in full as soon as resources become available. </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="vertical-align: top"> <td style="padding: 0pt; width: 0.25in; text-align: left; text-indent: 0pt">(f) </td> <td style="padding: 0pt; text-indent: 0pt">On December 23, 2020, the Company entered into a Board Advisory Agreement in which Mr. Carl Mudd agreed to serve as the Chairman of the Board of Directors of the Company (the “Board”) and as Ombudsman for the Company pursuant to both Rule 53 of the Federal Rules of Civil Procedure, and to the Order and Judgment in the settlement of a lawsuit entitled In re Eco Science Solutions, Inc. Shareholder Derivative Litigation Lead Civil No. 1:17-cv-00530-LEW-WRP (D. Haw.) As consideration for his service, in addition to receiving two million five hundred thousand (2,500,000) restricted shares of the Company’s common stock, he will receive an advisory fee of Ten Thousand Dollars ($10,000) per month, commencing December 24, 2020. Half of the monthly advisory fee ($5,000) must be paid to Mr. Mudd, while the other half of the advisory fee may be accrued on a monthly basis until the Company has closed a bona fide third-party debt and/or equity financing of at least eight hundred thousand dollars ($800,000). The term of this Agreement shall be four (4) years or as set forth in the Stipulation of Order. This Agreement may be terminated by either party upon thirty (30) days’ notice for material breach. If the caveat emptor symbol affixed to the Company is not removed by the OTC Marketplace by February 28, 2021, that shall constitute a material breach under this Section. In addition, this Agreement shall terminate in the event of the resignation of Advisor from the Board.</td></tr> </table>

526 552 817

860

10000000

120000

14535 15173 15810 21051 350000

768810

2500000 10000

NOTE 13: CONTINGENCIES (1) On October 20, 2017, a purported shareholder of the Company, Mr. Ian Bell, filed a verified stockholder derivative complaint against the Individual Defendants in the United States District Court for the District of Hawaii (the “First Hawaii Complaint”). On January 11, 2018, a purported shareholder of the Company, Mr. Marc D’ Annunzio, filed a verified stockholder derivative complaint against the Individual Defendants in the United States District Court for the District of Hawaii (the “Second Hawaii Complaint”). On February 9, 2018, the Hawaii federal court consolidated the First Hawaii Complaint and the Second Hawaii Complaint (the “Consolidated Hawaii Action”). On December 10, 2018, plaintiffs in the Consolidated Hawaii Action filed their amended complaint (the “Amended Hawaii Complaint”). The Company is identified as a nominal defendant, against which no claims are plead. The Amended Hawaii Complaint arises out of alleged materially false and misleading statements or omissions from SEC filings and/or public statements by or on behalf of the Company. The Amended Hawaii Complaint asserts claims on behalf of the Company for breach of fiduciary duty against the Taylors and Mr. Lewis and Mr. Oveson, for aiding and abetting breaches of fiduciary duties against Mr. Lewis and Mr. Oveson, for aiding and abetting breaches of fiduciary duties against Mr. Giguiere, for waste of corporate assets against the Individual Defendants, and for unjust enrichment against the Individual Defendants. The Amended Hawaii Complaint seeks damages for the alleged breaches of fiduciary duties, aiding and abetting, waste and unjust enrichment, demands restitution and disgorgement and requests an order directing the Company and all individual defendants to take all necessary actions to reform and improve the Company’s corporate governance in order to avoid any alleged future harm to the Company. On September 21, 2020, the United States District Court for the District of Hawaii issued an order in the action captioned In re Eco Science Solutions, Inc. Shareholder Derivative Litigation Lead Civil No. 1:17-cv-00530-LEW-WRP (D. Haw.), preliminarily approving a proposed settlement (the “Settlement”) as set forth in a Stipulation of Settlement dated September 21, 2020 (the “Stipulation”), by and among (i) plaintiffs Mr. Ian Bell and Mr. Marc D’ Annunzio, individually and derivatively on behalf of Eco Science Solutions Inc. (the “ESSI or the Company”); (ii) certain of the Company’s current and former officers, directors and consultants; and (iii) the Company. Pursuant to the Court’s Preliminary Approval Order, a hearing was held on November 17, 2020, before the Honorable Leslie Kobayashi, in the United States District Court for the District of Hawaii and approved terms of Settlement for an Order issued December 3, 2020, including the following: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="padding: 0pt; width: 0.25in; text-indent: 0pt">I.</td> <td style="padding: 0pt; text-align: justify; text-indent: 0pt">The resignation of Jeffery Taylor as Chairman of the Board to the Company; and Don Taylor as Chief Financial Officer and a member of the Board of Directors;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="padding: 0pt; width: 0.25in; text-indent: 0pt">II.</td> <td style="padding: 0pt; text-align: justify; text-indent: 0pt">Appointment of Carl Mudd or such individual with similar background and qualifications to serve as Ombudsman and as Chairman of the Board.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="padding: 0pt; width: 0.25in; text-indent: 0pt">III.</td> <td style="padding: 0pt; text-align: justify; text-indent: 0pt">The following shareholders have been ordered to return a cumulative total of 3,500,000 shares of the Company’s common stock to treasury for cancellation, as set out below:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="padding: 0pt; width: 0.25in; text-indent: 0pt">(a)</td> <td style="padding: 0pt; text-align: justify; text-indent: 0pt">Gannon Giguiere – 1,500,000 shares; (b) Jeffery Taylor – 750,000 shares; (c) Don Taylor – 750,000 shares; (d) L John Lewis – 250,000 shares; and (e) S Randall Oveson – 250,000 Shares</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="padding: 0pt; width: 0.25in; text-indent: 0pt">IV.</td> <td style="padding: 0pt; text-align: justify; text-indent: 0pt">The Company shall issue 1,400,000 restricted common stock to the law firm of Robbins, LLP, as consideration for attorney fees;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="padding: 0pt; width: 0.25in; text-indent: 0pt">V.</td> <td style="padding: 0pt; text-align: justify; text-indent: 0pt">The Company shall enter into a Promissory Note with the law firm of Robbins, LLC for in the amount of Three Hundred Fifty Thousand Dollars ($350,000) with respect to legal fees incurred, note bearing interest at a rate of six (6%) percent per annum calculated monthly with all interest and principal due and payable no later than three (3) years from the date of the final Settlement approval;</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="padding: 0pt; width: 0.25in; text-indent: 0pt">VI.</td> <td style="padding: 0pt; text-align: justify; text-indent: 0pt">Debt in the amount of One Million Five Hundred Thousand Dollars ($1,500,000) held by Phenix Ventures LLC, a company controlled by Gannon Giguiere, shall be immediately forgiven and canceled.</td></tr> </table> (2) On November 3, 2017, a purported shareholder of the Company, Mr. Hans Menos, filed a verified shareholder derivative complaint against the Individual Defendants in the United States District Court for the District of Nevada (the “Nevada Federal Complaint”). Mr. Menos amended the Nevada Federal Complaint on December 21, 2018. The Company is identified as a nominal defendant, against which no claims are plead. The Nevada Federal Complaint arises out of alleged materially false and misleading statements or omissions from SEC filings and/or public statements by or on behalf of Company. The Nevada Federal Complaint asserts claims on behalf of the Company for breach of fiduciary duties against the Individual Defendants, for aiding and abetting breaches of fiduciary duties against Mr. Giguiere, Mr. Lewis and Mr. Oveson, unjust enrichment against the Individual Defendants, waste of corporate assets against the Individual Defendants, abuse of control against the Individual Defendants, and gross mismanagement against the Individual Defendants. The Nevada Federal Complaint (I) seeks judicial declarations that (i) Mr. Menos may maintain this action on behalf of the Company and (ii) the Individual Defendants have breached and/or aided and abetted the breach of their fiduciary duties to the Company; (2) seeks damages to the Company allegedly sustained as a result of the acts/omissions of the Individual Defendants; (3) seeks an order directing the Company and the Individual Defendants to take all necessary actions to reform and improve the Company’s corporate governance in order to avoid any alleged future harm to the Company. On March 2, 2020, the parties to the Nevada Federal Complaint stipulated to the dismissal thereof, which the Court approved on March 3, 2020. (3) On February 1, 2019, the lead plaintiff, Mr. Richard Raschke, a purported shareholder of the Company, filed an amended consolidated class action complaint against the Company, the Taylors, and Mr. Gannon Giguiere in the United States District Court for the District of New Jersey (the “Class Action”). The Class Action arose out of alleged materially false and misleading statements or omissions from SEC filings and/or public statements by or on behalf of Company. On September 22, 2020, the Court administratively terminated the case. (4) On September 10, 2018 the Company received a Letter of Summons and Notice of Complaint from Wendy Maguire, Vice President of Business Development for Ga Du Corporation, filed in the United States District Court from the Western District of Washington on September 4, 2018 and naming the Company, its subsidiary Ga Du Corporation and two of the Company’s officers as Defendants. The Claims filed under the Complaint include payment of accrued and unpaid wages, legal fees and damages. The Company has filed its Answer. Plaintiff filed a Motion for Summary Judgment on March 14, 2019 on her statutory claim for unpaid wages and on her claim for breach of employment contract. The motion has been fully briefed. On May 13, 2020, plaintiff’s motion for summary judgment as to the personal liability of corporate officers of ESSI and Ga-Du under the Washington Wage Rebate Act was Granted. Corporate officers of ESSI and its subsidiary Ga-Du are jointly and severally liable (along with ESSI and its wholly-owned subsidiary Ga-Du) for $240,000 in unpaid wages, another $240,000 in exemplary damages, attorney’s fees, and prejudgment interest. Defendants’ cross-motions regarding personal liability was denied. A total of $746,501 is reflected as a liability on the Company’s balance sheets in respect to this judgment. The litigation under other income (expense) as below: Schedule Of The Litigation Under Other Income Expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-indent: 0pt; padding-left: 0pt">Above (1)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--LitigationSettlementExpense_c20200201__20210131__srt--LitigationCaseAxis__custom--AboveOneMember_zDtisZwVXSql" style="width: 9%; text-align: right" title="Litigation other income expense">1,843,754</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Above (4)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--LitigationSettlementExpense_c20200201__20210131__srt--LitigationCaseAxis__custom--AboveTwoMember_zMn8n021xxRb" style="border-bottom: Black 1pt solid; text-align: right" title="Litigation other income expense">(506,502</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; text-indent: 0pt; padding-left: 0pt"> </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--LitigationSettlementExpense_c20200201__20210131_zSvSCgLsERIa" style="border-bottom: Black 2.5pt double; text-align: right" title="Litigation other income expense">1,337,252</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Subsequent to January 31, 2021, all pending litigation against the Company was adjudicated, dismissed or settled.

3500000

1500000

750000

250000

1400000 240000 240000 746501

The litigation under other income (expense) as below: Schedule Of The Litigation Under Other Income Expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 88%; text-indent: 0pt; padding-left: 0pt">Above (1)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--LitigationSettlementExpense_c20200201__20210131__srt--LitigationCaseAxis__custom--AboveOneMember_zDtisZwVXSql" style="width: 9%; text-align: right" title="Litigation other income expense">1,843,754</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Above (4)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--LitigationSettlementExpense_c20200201__20210131__srt--LitigationCaseAxis__custom--AboveTwoMember_zMn8n021xxRb" style="border-bottom: Black 1pt solid; text-align: right" title="Litigation other income expense">(506,502</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--LitigationSettlementExpense_c20200201__20210131_zSvSCgLsERIa" style="border-bottom: Black 2.5pt double; text-align: right" title="Litigation other income expense">1,337,252</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1843754

-506502

1337252

NOTE 13: SUBSEQUENT EVENTS Subsequent to the fiscal year ended January 31, 2021 the Company’s CEO Mike Rountree commenced settlement payments to Ms. Wendy Maguire (ref: Note 12(4)) and the judgment amount of $<span id="xdx_90A_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_c20210201__20210228__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zho76YVCs4Af" title="Litigation settlement amount">746,501 has been settled in full, and allocated to Mr., Rountree for reimbursement. On August 17, 2022, the Company became aware of an Order Instituting Administrative Proceedings and Notice of Hearing (the “Order”) Pursuant to Section 12(j) of the Securities Exchange Act of 1934, File No. 3-20971, issued by the Securities and Exchange Commission (the “SEC”). Under the terms of the Order, the SEC has ordered a public hearing before the SEC. The Company is required to respond to the allegations in the Order within ten (10) days of service and shall conduct a prehearing conference within fourteen (14) days of service either in person, telephonically or by other remote means. The Company has filed a response as of August 26, 2022 and expects to be fully current in its public reporting obligations no later than September 30, 2022. The Company has evaluated subsequent events from the balance sheet date through the date that the financial statements were issued and determined that there are no additional subsequent events to disclose.

746501