10-K/A

UNITED STATES

SECURITY AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K /A

Amendment No. 1

(MARK ONE)

[X]   ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended January 31, 2021

or

[_]   TRANSITION REPORT UNDER SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _________ to _________

Commission File Number: 0-55077

NEUTRA CORP.

(Exact name of registrant as specified in its charter)

Wyoming	27-4505461
(State or other jurisdiction of Incorporation or organization)	(I.R.S. Employer Identification Number)
54 Sugar Creek Center Blvd., Suite 200                        Sugar Land, Texas	77478
(Address of principal executive offices)	(Zip code)

Registrant’s telephone number, including area code: 702-793-4121

Securities registered pursuant to Section 12(g) of the Act:

Title of Each Class	Name of Each Exchange on which Registered
Common stock $0.001 par value	OTC Markets QB

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

Yes [_]   No [X]

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

Yes [_]   No [X]

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes [X]   No [_]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes [X]   No [_]

Indicate by check mark if disclosures of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this chapter) is not contained herein, and will not be contained, to the best of the registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.

Yes [X]   No [_]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	[_]	Accelerated filer	[_]
Non-accelerated filer	[X]	Smaller reporting company	[X]
(Do not check is smaller reporting company)		Emerging growth company	[_]

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [_]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act)

Yes [_]   No [X]

The Aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant’s most recently completed second fiscal quarter, July 31, 2020 was $2,181,705.

There were 1,518,950,011 shares of the Registrant’s common stock outstanding as of May 17, 2021.

EXPLANATORY NOTE

The purpose of this Amendment No. 1 to our Annual Report on Form 10-K for the year ended January 31, 2021 (“Form 10-K”) is to submit Exhibit 101 to the Form 10-K in accordance with Rule 405 of Regulation S-T. Exhibit 101 consists of the Interactive Data Files for our Form 10-K for the year ended January 31, 2021, filed with the Securities and Exchange Commission on May 17, 2021.

PART IV

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

3.1	Articles of Incorporation (1)
3.2	Bylaws (1)
21	Subsidiaries of the Registrant (2)
31.1	Rule 13a-14(a) Certification of Chief Executive Officer (2)
32.2	Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 of Chief Executive Officer and Chief Financial Officer (2)
101	XBRL data files of Financial Statement and Notes contained in this Annual Report on Form 10-K (3)

______________

(1)	Incorporated by reference to our Form S-1 filed with the Securities and Exchange Commission on February 24, 2011.
(2)	Previously filed or furnished with original Annual Report on Form 10-K for January 31, 2021 filed with the Securities and Exchange Commission on May 17, 2021.
(3)	In accordance with Regulation S-T, the Interactive Data Files in Exhibit 101 to the Annual Report on Form 10-K shall be deemed “furnished” and not “filed.”

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	Neutra Corp.
Date: May 18, 2021	BY: /s/ Sydney Jim
	Sydney Jim
	President, Secretary, Treasurer, Principal Executive Officer, Principal Financial and Accounting Officer and Sole Director

- 2 -

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Cover - USD ($)	12 Months Ended
	Jan. 31, 2021	May 17, 2021	Jul. 31, 2020
Cover [Abstract]
Entity Registrant Name	NEUTRA CORP.
Entity Central Index Key	0001512886
Document Type	10-K/A
Document Period End Date	Jan. 31, 2021
Amendment Flag	true
Amendment Description	EXPLANATORY NOTE The purpose of this Amendment No. 1 to our Annual Report on Form 10-K for the year ended January 31, 2021 (“Form 10-K”) is to submit Exhibit 101 to the Form 10-K in accordance with Rule 405 of Regulation S-T. Exhibit 101 consists of the Interactive Data Files for our Form 10-K for the year ended January 31, 2021, filed with the Securities and Exchange Commission on May 17, 2021.
Current Fiscal Year End Date	--01-31
Entity Incorporation State Country Code	WY
Entity File Number	0-55077
Entity Well Known Seasoned Issue	No
Entity Voluntary Filers	No
Entity Reporting Status Current	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth	false
Entity Public Float			$ 2,181,705
Entity Common Stock, Shares Outstanding		1,518,950,011
Entity Shell Company	false
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021

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CONSOLIDATED BALANCE SHEETS - USD ($)	Jan. 31, 2021	Jan. 31, 2020
CURRENT ASSETS
Cash	$ 23,308	$ 177,176
Deposits	1,610	1,658
Accounts receivable	25
Inventory		3,500
Total current assets	24,943	182,334
Property and equipment, net	165,824
TOTAL ASSETS	190,767	182,334
CURRENT LIABILITIES
Accounts payable and accrued expenses	426,482	410,620
Accounts payable, related party	131,755	131,755
Advances payable	3,450	3,450
Advances payable to related party	16,236
Dividends payable on Series G preferred stock	2,634
Convertible notes payable, in default	239,711	288,997
Current portion of convertible notes payable, net of discount of $ - and $72,621, respectively		23,379
Current portion of accrued interest payable	181,675	173,623
Total current liabilities	1,001,943	1,031,824
TOTAL LIABILITIES	1,001,943	1,031,824
COMMITMENTS AND CONTINGENCIES
MEZZANINE EQUITY
Series G preferred stock; $1.00 stated value; 156,300 shares outstanding at January 31, 2021	156,300
STOCKHOLDERS' DEFICIT
Common stock, $0.001 par value; unlimited shares authorized; 1,492,765,422 and 616,198,035 shares issued and outstanding at January 31, 2021 and January 31, 2020, respectively	1,492,765	616,198
Additional paid-in capital	7,427,709	8,091,570
Preferred stock payable	250,000
Accumulated deficit	(10,140,000)	(9,559,308)
Total stockholders' deficit	(967,476)	(849,490)
TOTAL LIABILITIES, MEZZANINE EQUITY AND STOCKHOLDERS' DEFICIT	190,767	182,334
Convertible Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, value	50	50
Series E Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, value	1,000	1,000
Total stockholders' deficit	1,000	1,000
Series F Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, value	1,000	1,000
Total stockholders' deficit	$ 1,000	$ 1,000

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CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	12 Months Ended
	Jan. 31, 2021	Jan. 31, 2020
Current convertible notes payable, discount		$ 72,621
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized, unlimited	Unlimited	Unlimited
Common stock, issued	1,492,765,422	616,198,035
Common stock, outstanding	1,492,765,422	616,198,035
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized	20,000,000	20,000,000
Series G Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 1.00
Preferred stock, outstanding	156,300
Convertible Preferred Stock [Member]
Preferred stock, issued	50,000	100,000
Preferred stock, outstanding	50,000	100,000
Series E Preferred Stock [Member]
Preferred stock, issued	1,000,000	1,000,000
Preferred stock, outstanding	1,000,000	1,000,000
Series F Preferred Stock [Member]
Preferred stock, issued	1,000,000
Preferred stock, outstanding	1,000,000

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CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Jan. 31, 2021	Jan. 31, 2020
Income Statement [Abstract]
REVENUE	$ 9,687	$ 6,395
COST OF GOODS SOLD	42,944
GROSS MARGIN	(33,257)	6,395
OPERATING EXPENSES
General and administrative expenses	414,742	400,640
Depreciation	30,666
LOSS FROM OPERATIONS	(478,665)	(394,245)
OTHER INCOME (EXPENSE)
Interest expense	(121,648)	(340,701)
Gain on settlement of debt	61,421	74,325
Loss on acquisition of VIVIS		(35,000)
Other income
Total other income (expense)	(60,227)	(301,376)
NET LOSS	(538,892)	(695,621)
Deemed dividend on preferred stock	(41,800)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (580,692)	$ (695,621)
NET LOSS PER COMMON SHARE - Basic and fully diluted (in dollars per share)	$ (0.00)	$ (0.00)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING - Basic and fully diluted (in shares)	1,192,972,593	241,537,039

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CONSOLIDATED STATEMENT OF CHANGE IN STOCKHOLDERS' DEFICIT - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Stock subscribed but not Issued [Member]	Series A Convertible Preferred Stock [Member]	Series E Convertible Preferred Stock [Member]	Series F Preferred Stock [Member]	Total
Balance at beginning at Jan. 31, 2019	$ 34,126	$ 7,722,991	$ (8,863,687)			$ 1,000		$ (1,105,570)
Balance at beginning (in shares) at Jan. 31, 2019	34,126,329					1,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued for debt conversion	$ 582,072	(120,301)						461,771
Common stock issued for debt conversion (in shares)	582,071,707
Preferred stock issued for cash		249,950			$ 50			250,000
Preferred stock issued for cash (in shares)					50,000
Preferred stock issued for services		88,930					$ 1,000	89,930
Preferred stock issued for services (in shares)							1,000,000
Beneficial conversion discount on convertible note payable		150,000						150,000
Net loss			(695,621)					(695,621)
Balance at ending at Jan. 31, 2020	$ 616,198	8,091,570	(9,559,308)		$ 50	$ 1,000	$ 1,000	(849,490)
Balance at ending (in shares) at Jan. 31, 2020	616,198,035				50,000	1,000,000	1,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued for debt conversion	$ 767,367	(667,527)						99,840
Common stock issued for debt conversion (in shares)	767,367,387
Common stock issued for preferred stock conversion	$ 109,200	11,330						120,530
Common stock issued for preferred stock conversion (in shares)	109,200,000
Cash received for stock subscription				250,000				250,000
Dividends on Series G convertible preferred stock		(7,664)						(7,664)
Deemed dividend on Series G convertible preferred stock			(41,800)					(41,800)
Net loss			(538,892)					(538,892)
Balance at ending at Jan. 31, 2021	$ 1,492,765	$ 7,427,709	$ (10,140,000)	$ 250,000	$ 50	$ 1,000	$ 1,000	$ (967,476)
Balance at ending (in shares) at Jan. 31, 2021	1,492,765,422				50,000	1,000,000	1,000,000

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CONSOLIDATED STATEMENT OF CHANGE IN MEZZANINE EQUITY - 12 months ended Jan. 31, 2021	Series G Preferred Stock [Member] USD ($) shares
Balance at beginning at Jan. 31, 2020 | $
Balance at beginning (in shares) at Jan. 31, 2020 | shares
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Series G preferred stock issued for cash | $	$ 271,800
Series G preferred stock issued for cash (in shares) | shares	271,800
Series G preferred stock converted to common stock | $	$ (115,500)
Series G preferred stock converted to common stock (in shares) | shares	(115,500)
Balance at ending at Jan. 31, 2021 | $	$ 156,300
Balance at ending (in shares) at Jan. 31, 2021 | shares	156,300

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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Jan. 31, 2021	Jan. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (538,892)	$ (695,621)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of discount on convertible note payable	72,621	233,681
Depreciation	30,666
Gain on settlement of convertible note payable	(61,421)	(74,325)
Preferred stock issued for services		89,930
Changes in operating assets and liabilities:
Deposits	48	161,938
Accounts receivable	(25)
Inventory	3,500	(3,500)
Accounts payable and accrued liabilities	32,098	202
Accrued interest payable	49,027	106,088
NET CASH USED IN OPERATING ACTIVITIES	(412,378)	(181,607)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property and equipment	(196,490)
NET CASH USED IN INVESTING ACTIVITIES	(196,490)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from convertible notes payable		150,000
Proceeds from mezzanine equity	230,000
Proceeds from preferred stock payable	250,000
Repayments of convertible notes payable	(25,000)	(41,217)
Proceeds from sale of preferred stock		250,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	455,000	358,783
NET (DECREASE) INCREASE IN CASH	(153,868)	177,176
CASH, at the beginning of the period	177,176
CASH, at the end of the period	23,308	177,176
Cash paid during the period for:
Interest		749
Taxes
Noncash investing and financing transaction:
Beneficial conversion discount on convertible note payable		150,000
Original issue discounts on convertible notes payable		9,000
Conversion of convertible notes payable and accrued interest	99,840	461,771
Conversion of mezzanine equity	120,530
Deemed dividend on mezzanine equity	$ 41,800

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Background Information

12 Months Ended

Jan. 31, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Background Information

Note 1. Background Information

Neutra Corp. was incorporated in Nevada on January 11, 2011 to market and participate in the nutraceutical space by bringing products derived from all natural and organic origins. Along with participating in the actual nutraceutical products, we plan to research and bring new technology to the nutraceutical space. Nutraceutical natural medicine is an alternative system that focuses on natural remedies and the body’s vital ability to heal and maintain itself. One of the nutraceutical sub-markets is the new thriving medical cannabis market, in which we intend to participate. We intend to entrust the manufacturing to a nutraceutical contractor to private label all of our products and to sell them under our unique brand. We have established a fiscal year end of January 31.

As the global cannabis market grows exponentially, it is constantly in need of better technologies and products to be more efficient in how it grows, what it grows and how it consumes cannabis and its related products. From lighting to dosage devices, from pesticide replacements to plant enhancers, Neutra Corp. is constantly combing the industry for the latest and greatest to test, prove and bring to market.

We have generated limited revenues to date and our activities have been primarily limited to developing our business plan and research and development of products. We will not have the necessary capital to fully develop or execute our business plan until we are able to secure additional financing. There can be no assurance that such financing will be available on suitable terms. We need to raise additional funds in order to implement our business plan. Our current cash on hand is insufficient to commercialize our products or fully develop our business strategy. If we are unable to raise adequate additional funds or if those funds are not available on terms that are acceptable to us, we will not be able to execute our business plan and we may cease operations.

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Going Concern

12 Months Ended

Jan. 31, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Going Concern

Note 2. Going Concern

For the fiscal year ended January 31, 2021, the Company had a net loss of $538,892 and negative cash flow from operations of $412,378.  As of January 31, 2021, the Company has negative working capital of $977,000.

These factors raise a substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern.

The Company does not have the resources at this time to repay its credit and debt obligations, make any payments in the form of dividends to its shareholders or fully implement its business plan. Without additional capital, the Company will not be able to remain in business.

Management has plans to address the Company’s financial situation as follows:

In the near term, management plans to continue to focus on raising the funds necessary to implement the Company’s business plan. Management will continue to seek out debt financing to obtain the capital required to meet the Company’s financial obligations. There is no assurance, however, that lenders will continue to advance capital to the Company or that the new business operations will be profitable. The possibility of failure in obtaining additional funding and the potential inability to achieve profitability raises doubts about the Company’s ability to continue as a going concern.

In the long term, management believes that the Company’s projects and initiatives will be successful and will provide cash flow to the Company that will be used to finance the Company’s future growth. However, there can be no assurances that the Company’s planned activities will be successful, or that the Company will ultimately attain profitability. The Company’s long-term viability depends on its ability to obtain adequate sources of debt or equity funding to meet current commitments and fund the continuation of its business operations, and the ability of the Company to achieve adequate profitability and cash flows from operations to sustain its operations.

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Significant Accounting Policies

12 Months Ended

Jan. 31, 2021

Accounting Policies [Abstract]

Significant Accounting Policies

Note 3. Significant Accounting Policies

The significant accounting policies that the Company follows are:

Basis of Presentation

The consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC. The consolidated financial statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

Consolidated Financial Statements

The consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries, Diamond Anvil Designs, LLC and Vivis Corporation, from the date of their formations or acquisition. Significant intercompany transactions have been eliminated in consolidation.

Use of Estimates

The preparation of financial statements in conformity with GAAP 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. Actual results could differ from those estimates.

Cash and Cash Equivalents

All cash, other than held in escrow, is maintained with a major financial institution in the United States. Deposits with this bank may exceed the amount of insurance provided on such deposits. Temporary cash investments with an original maturity of three months or less are considered to be cash equivalents. Cash and cash equivalents were $23,308 and $177,176 at January 31, 2021 and 2020, respectively.

Cash Flow Reporting

The Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period.

Deposits

Deposits represent cash on deposit with the Company’s attorney.

Property and Equipment, net

Property and equipment consist of equipment used to manufacture the Company’s products and is presented at cost. Depreciation is recognized over the useful life of the equipment on a straight-line basis over three years beginning when the asset is put in service. For the year ended January 31, 2021, the Company recognized depreciation expense of $30,666. The Company did not record any depreciation expense during the year ended January 31, 2020.

Impairment of long-lived assets

Long-lived assets, including fixed assets and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the long-lived asset may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If it is determined that an impairment loss has occurred, the loss is measured as the amount by which the carrying amount of the long-lived asset exceeds its fair value. The Company determined that there was no impairment of long-lived assets during the years ended January 31, 2021 and 2020.

Common stock

The Company records common stock issuances when all of the legal requirements for the issuance of such common stock have been satisfied.

Mezzanine equity

Where ordinary or preferred shares are determined to be conditionally redeemable upon the occurrence of certain events that are not solely within the control of the issuer, and upon such event, the shares would become redeemable at the option of the holders, they are classified as ‘mezzanine equity’ (temporary equity). The purpose of this classification is to convey that such a security may not be permanently part of equity and could result in a demand for cash, securities or other assets of the entity in the future.

Revenue Recognition

On February 1, 2018, the Company adopted ASC 606, Revenue from Contracts with Customers, and the related guidance in ASC 340 40 (collectively, the new revenue standard) using the modified retrospective method applied to those contracts which were not completed as of February 1, 2018. Under the modified retrospective method, the Company recognizes the cumulative effect of initially applying the new revenue standard as an adjustment to the opening balance of retained earnings; however, no adjustment was required as a result of adopting the new revenue standard. Results for reporting periods beginning after February 1, 2019 are presented under the new revenue standard. The comparative information has not been restated.

ASC 606 requires that an entity recognize revenue to depict the transfer of control of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. For the year ended January 31, 2021, revenue from contracts with customers was $9,687.

Income Taxes

The Company accounts for income taxes under ASC 740 Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of January 31, 2021 and 2020, respectively.

Earnings (Loss) per Common Share

We compute basic and diluted earnings per common share amounts in accordance with ASC Topic 260, Earnings per Share. The basic earnings (loss) per common share are calculated by dividing our net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per common share are calculated by dividing our net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no dilutive shares outstanding for any periods reported.

Financial Instruments

The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period between the origination of these instruments and their expected realization.

FASB Accounting Standards Codification (ASC) 820 Fair Value Measurements and Disclosures (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

Level 1 -	Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
Level 2 -	Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
Level 3 -	Inputs that are both significant to the fair value measurement and unobservable.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of January 31, 2021 and 2020. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, and accrued expenses. The fair value of the Company’s notes payable is estimated based on current rates that would be available for debt of similar terms that is not significantly different from its stated value.

Commitments and Contingencies

The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no known commitments or contingencies as of January 31, 2021 and January 31, 2020.

Subsequent events

The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.

Recently Adopted Accounting Pronouncements

In August 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement. The amendments in this Update modify certain disclosure requirements of fair value measurements. The Company adopted this update effective February 1, 2020. The adoption of the Update did not have an impact on the Company’s financial position or results of operations.

In January 2017, the FASB issued ASU No. 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. This update simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting unit’s goodwill with the carrying amount of that goodwill. Instead, under the amendments in this update, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. An entity should apply the amendments in this update on a prospective basis. An entity is required to disclose the nature of and reason for the change in accounting principle upon transition. That disclosure should be provided in the first annual period and in the interim period within the first annual period when the entity initially adopts the amendments in this update. The Company adopted this Update effective February 1, 2020. The Company currently does not have any goodwill. The adoption of ASU No. 2017-04 did not have an impact on the Company’s financial statements.

In January 2017, the FASB issued ASU No. 2017-1, Business Combinations (Topic 805): Clarifying the Definition of a Business. The amendments in this update clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The Company adopted this update effective February 1, 2019. The adoption did not have an impact on the Company’s financial statements.

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Deposits

12 Months Ended

Jan. 31, 2021

Deposits [Abstract]

Deposits

Note 4. Deposits

Deposits represent cash on deposit with the Company’s attorney. As of January 31, 2021 and January 31, 2020, the Company had amounts on deposit with its attorney in the amount of $1,610 and $1,658, respectively.

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Property and equipment, net

12 Months Ended

Jan. 31, 2021

Property, Plant and Equipment [Abstract]

Property and equipment, net

Note 5. Property and equipment, net

Property and equipment consist of the following:

	January 31, 2021			January 31, 2020
Equipment	$	196,490		$	—
Total property and equipment		196,490			—
Less: accumulated depreciation		(30,666	)		—
Property and equipment, net	$	165,824		$	—

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Related Party Transactions

12 Months Ended

Jan. 31, 2021

Related Party Transactions [Abstract]

Related Party Transactions

Note 6. Related Party Transactions

During the year ended January 31, 2020, we incurred and paid salary expense of $76,000, related to services provided by our former CEO Christopher Brown.

During the years ended January 31, 2021 and 2020, we incurred and paid salary expense of $100,000 and $91,666, respectively, to our CEO, Sydney Jim. As of January 31, 2021, we owe Mr. Jim $56,621.

Acquisition of Vivis

Effective August 30, 2019, the Company entered into an agreement to purchase all of the outstanding stock of Vivis Corporation, a Wyoming corporation, (“Vivis”) from Sydney Jim, the Company’s CEO. The purchase price for Vivis is $35,000 cash and a royalty of 40 percent of gross revenue until $100,000 is paid declining to 25 percent until an additional $100,000 has been paid. There will be a 10 percent royalty in perpetuity. Since this transaction involves our CEO, it will be accounted for as a related party transaction. The assets acquired in the acquisition of Vivis were valued at $0 for accounting purposes. For the year ended January 31, 2020, we recognized a loss on acquisition of Vivis of $35,000.

The acquisition of Vivis was accounted for as an asset acquisition according to ASC 805-10 Business Combinations. The primary asset held by Vivis at the date of the acquisition was inventory.

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Advances

12 Months Ended

Jan. 31, 2021

Debt Disclosure [Abstract]

Advances

Note 7. Advances

As of January 31, 2021 and 2020, we had amounts due under advances of $3,450 at each period. These advances are not collateralized, non-interest bearing and are due on demand.

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Income Taxes

12 Months Ended

Jan. 31, 2021

Income Tax Disclosure [Abstract]

Income Taxes

Note 8. Income Taxes

There is no current or deferred income tax expense or benefit for the year ended January 31, 2021 and 2020. As of January 31, 2021, the Company has a total deferred tax asset of $758,885 which is offset by an equal valuation allowance, resulting in a net deferred tax asset of $0.

The statutory tax rate for the years ended January 31, 2021 and 2020 was 21%. The provision for income taxes is different from that which would be obtained by applying the statutory federal income tax rate to income before income taxes. The items causing this difference for the periods ended January 31, 2021 and 2020 are as follows.

	2021			2020
Tax benefit at U.S. statutory rate	$	113,167		$	146,080
less: amortization of beneficial conversion feature		(15,250	)		(49,073	)
less: valuation allowance		(97,917	)		(97,007	)
Tax benefit, net	$	—		$	—

We have net operating loss carryforwards of approximately $3,613,738 as of January 31, 2021. This generated a deferred tax asset of $758,885 which is fully allowed for.

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Convertible Notes Payable

12 Months Ended

Jan. 31, 2021

Debt Disclosure [Abstract]

Convertible Notes Payable

Note 9. Convertible Notes Payable

Convertible notes payable consists of the following as of January 31, 2021 and 2020:

	January 31, 2021			January 31, 2020
Convertible note, dated October 31, 2015, bearing interest at 10% per annum, bearing default interest at 25% per annum, matured on October 31, 2018 and convertible into shares of common stock at $0.50 per share, in default		156,976			156,976
Convertible note, dated January 31, 2016, bearing interest at 10% per annum, bearing default interest at 25% per annum, matured on January 31, 2020 and convertible into shares of common stock at a 60% discount to the market price, in default		82,735			82,735
Convertible note, dated May 26, 2016, bearing interest at 10% per annum, bearing default interest at 25% per annum, matured on May 26, 2017, and convertible into shares of common stock at a 45% discount to the market price, in default		—			49,286
Convertible note, dated August 6, 2019, bearing interest at 8% per annum, bearing default interest at 22% per annum, maturing July 31, 2020, and convertible into shares of common stock at a 39% discount to the lowest trading price in the 15 days prior to the conversion with a floor on the conversion price of $0.00005		—			53,000
Convertible note, dated November 4, 2019, bearing interest at 8% per annum, bearing default interest at 22% per annum, maturing November 4, 2020, and convertible into shares of common stock at a 39% discount to the lowest trading price in the 15 days prior to the conversion with a floor on the conversion price of $0.00005		—			43,000
Total convertible notes payable	$	239,711		$	384,997
Less: discount on current convertible notes payable		—			(72,621	)
Less: convertible notes payable, in default		(239,711	)		(288,997	)
Current convertible notes payable, net of discount	$	—		$	23,379

Convertible Promissory Notes Issued for Cash

On May 21, 2019, we issued a convertible promissory note to a third party for cash proceeds of $60,000. The note is in the amount of $63,000, and it matures on March 21, 2020. The note bears interest at 8% and default interest at 22% per year. The note is convertible into shares of our common stock at a 39% discount to our lowest bid price over the preceding 15 days with a floor on the conversion price of $0.00005.

On August 6, 2019, we issued a convertible promissory note to a third party for cash proceeds of $50,000. The note is in the amount of $53,000, and it matures on July 31, 2020. The note bears interest at 8% per year and is convertible into shares of our common stock at a 39% discount to our lowest trading price over the preceding 15 days with a floor on the conversion price of $0.00005.

On November 4, 2019, we issued a convertible promissory note to a third party for cash proceeds of $40,000. The note is in the amount of $43,000, and it matures on November 4, 2020. The note bears interest at 8% per year and is convertible into shares of our common stock at a 39% discount to our lowest trading price over the preceding 15 days with a floor on the conversion price of $0.00005.

We evaluated the terms of the note in accordance with ASC Topic No. 815 – 40, Derivatives and Hedging – Contracts in Entity’s Own Stock and determined that the underlying common stock is indexed to the Company’s common stock. We determined that the conversion features did not meet the definition of a liability and therefore did not bifurcate the conversion feature and account for it as a separate derivative liability. We then evaluated the conversion feature for a beneficial conversion feature. The effective conversion price was compared to the market price on the date of the note and was deemed to be less than the market value of underlying common stock at the inception of the note. Therefore, we recognized beneficial conversion discount of $60,000 on May 21, 2019, a beneficial conversion discount of $50,000 on August 6, 2019, and a beneficial conversion discount of $40,000 on November 4, 2019. We recorded the beneficial conversion discount as an increase in additional paid-in capital and a discount to the Convertible Notes Payable. Discounts to the Convertible Notes Payable are amortized to interest expense using the effective interest method over the life of the respective notes.

During the years ended January 31, 2021 and 2020, we recorded amortization of discounts on convertible notes payable and recognized interest expense of $72,621 and $233,681, respectively.

Conversions to Common Stock

During the year ended January 31, 2021, the holders of our convertible promissory notes converted $99,840 of principal and accrued interest into 767,367,387 shares of our common stock.

During the year ended January 31, 2020, the holders of our convertible notes converted $461,771 of principal and accrued interest into 582,071,707 shares of our common stock.

See Note 10 for a detail of the conversions. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement which provided for conversion.

Settlement of Convertible Note Payable

During the year ended January 31, 2021, the Company paid $25,000 to fully settle the convertible note payable dated May 26, 2016. At the time of the settlement, outstanding principal was $49,286 and accrued interest was $37,135. The Company recognized a gain on settlement of convertible note payable of $61,421 during the year ended January 31, 2021. As a part of the settlement, the holder of the remaining notes dated October 31, 2015 and January 31, 2016 agreed that it will not request conversion of any convertible notes payable through December 31, 2020.

During the year ended January 31, 2020, the Company paid $40,000 to fully settle the convertible note payable dated July 31, 2015. At the time of the settlement, outstanding principal was $72,640 and accrued interest was $41,685. The Company recognized a gain on settlement of convertible note payable of $74,325 during the year ended January 31, 2020.

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Shareholders' Equity

12 Months Ended

Jan. 31, 2021

Equity [Abstract]

Stockholders' Equity

Note 10. Shareholders’ Equity

Reincorporation

On August 16, 2019, the Company reincorporated from Nevada to Wyoming. The reincorporation was approved by its board of directors and by the holders of a majority of the voting rights for its common stock. There was no change in share ownership as a result of the reincorporation. Authorized shares in the Wyoming corporation are unlimited shares of common stock and 20,000,000 shares of preferred stock.

Preferred stock subscribed and unissued

During the year ended January 31, 2021, the Company received $250,000 for the subscription of preferred stock. These shares have not been issued as of January 31, 2021. The $250,000 proceeds were included as preferred stock subscribed but not issued in the consolidated balance sheet as of January 31, 2021.

Series F preferred stock issued for services

On March 15, 2019, we issued 1,000,000 shares of Series F Preferred Stock to Mr. Jim for services. The shares were valued at $89,930 based on a third-party valuation of stock on the date of issuance. The shares were valued at $89,930 based on a third-party estimate of the fair market value of the stock on the date of issuance.

The Series F Preferred Stock is subordinated to our common stock and superior to all shares of Preferred Stock. It does not receive dividends and does not participate in equity distributions. The Series F Preferred stock retains 2/3 of the voting rights in the company.

Series E preferred stock issued for services

On November 13, 2015, our board of directors designated 1,000,000 shares of our preferred stock as Series E Preferred Stock. The Series E Preferred Stock is subordinated to our common stock. It does not receive dividends and does not participate in equity distributions. The Series E Preferred stock has 2 votes for each outstanding share of common stock in the company. As of January 31, 2021, there are 1,000,000 shares Series E Preferred Stock outstanding. Dividends, when, as and if declared by the Board of Directors, shall be paid out of funds at the time legally available for such purposes.

Series G convertible preferred stock

During the year ended January 31, 2021, the Company issued 271,800 shares of Series G convertible preferred stock and received cash proceeds of $230,000. The Series G convertible preferred stock has a stated value of $1.00 per share, carries no voting rights and earns dividends of 8% per annum on the stated value of the stock. Dividends are payable on liquidation, redemption or conversion. The Series G convertible preferred stock is redeemable at the option of the Company during the first nine months it is outstanding at a premium of between 3% and 33% depending on the date of redemption. After the stock has been outstanding for nine months, it is convertible into common stock of the Company at a 29% discount to the market value of the common stock. The Series G convertible preferred stock is included in mezzanine equity on the condensed consolidated balance sheet, because it is redeemable by the holders upon certain events of default which are not within the Company’s control. The $41,800 difference between the stated value of the stock and the proceeds received has been recognized as a deemed dividend to the preferred shareholders. During the year ended January 31, 2021, the Company accrued dividends of $7,664.

Convertible preferred stock issued for services

In January 2020, our board of directors designated 50,000 shares of our preferred stock as Convertible Preferred Stock. The Convertible Preferred Stock is entitled to receive dividends of 10% of the net profit of VIVIS Corporation. After the Convertible Preferred Stock has received cumulative dividends of $1,100,000, the dividend rate will reduce to 2%. The Convertible Preferred Stock is convertible into 100,000 post reverse shares of common stock of the Company. During the year ended January 31, 2021, the Company issued 50,000 shares of Convertible Preferred Stock and received cash proceeds of $250,000.

Conversions to common stock – convertible notes payable

During year ended January 31, 2021, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below:

Date	Amount Converted		Number of Shares Issued
March 3, 2020	$	9,500	30,645,161
March 20, 2020		5,800	32,222,222
April 1, 2020		3,800	31,666,667
April 3, 2020		3,800	31,666,667
April 13, 2020		3,800	31,666,667
April 16, 2020		4,400	36,666,667
April 20, 2020		4,800	40,000,000
April 24, 2020		4,800	40,000,000
April 27, 2020		4,800	40,000,000
May 7, 2020		4,800	40,000,000
May 11, 2020		4,820	40,166,667
May 13, 2020		4,800	40,000,000
May 18, 2020		6,200	51,666,667
May 20, 2020		6,200	51,666,667
May 21, 2020		6,200	51,666,667
May 26, 2020		6,200	51,666,667
May 26, 2020		6,200	51,666,667
May 27, 2020		6,200	51,666,667
May 27, 2020		2,720	22,666,667
Total	$	99,840	767,367,387

During year ended January 31, 2020, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below:

Date	Amount Converted		Number of Shares Issued
February 21, 2019	$	10,856	981,959
March 7, 2019		10,889	989,899
March 28, 2019		8,748	1,060,417
April 9, 2019		7,296	1,326,599
April 30, 2019		11,009	2,042,466
May 9, 2019		10,000	1,639,344
May 17, 2019		8,600	2,000,000
May 20, 2019		8,600	2,000,000
May 28, 2019		7,750	2,236,589
May 31, 2019		8,200	2,000,000
June 3, 2019		8,200	2,000,000
June 5, 2019		6,800	2,000,000
June 5, 2019		7,761	2,565,511
June 7, 2019		6,600	2,000,000
June 10, 2019		6,000	2,000,000
June 12, 2019		7,773	5,047,474
June 12, 2019		4,600	2,000,000
June 13, 2019		6,900	3,000,000
June 13, 2019		7,800	3,391,304
June 14, 2019		7,800	3,391,304
June 14, 2019		7,404	5,049,494
June 17, 2019		5,300	4,076,923
June 18, 2019		5,300	4,076,923
June 18, 2019		5,942	5,144,165
June 20, 2019		4,900	4,083,333
June 21, 2019		1,520	1,551,020
June 21, 2019		8,428	9,577,773
July 1, 2019		4,700	4,795,918
July 1, 2019		4,700	4,795,918
July 2, 2019		4,700	4,795,918
July 3, 2019		4,700	4,795,918
July 8, 2019		6,300	6,428,571
July 8, 2019		6,200	6,326,531
July 9, 2019		6,300	6,428,571
July 10, 2019		1,920	2,086,957
July 23, 2019		9,122	13,820,803
July 26, 2019		8,278	12,543,030
August 1, 2019		8,608	13,041,818
August 12, 2019		13,527	18,918,755
August 21, 2019		11,741	15,247,623
August 29, 2019		11,491	16,070,713
September 3, 2019		11,496	16,077,622
September 6, 2019		11,456	16,022,559
September 12, 2019		11,792	16,492,308
September 25, 2019		10,000	25,000,000
September 26, 2019		12,684	28,826,568
October 4, 2019		10,930	33,122,485
October 11, 2019		6,471	19,608,091
October 16, 2019		8,700	29,000,000
October 24, 2019		9,462	28,671,727
December 6, 2019		9,700	22,558,140
December 6, 2019		9,700	22,558,140
December 9, 2019		9,700	22,558,140
December 11, 2019		11,100	25,813,953
December 24, 2019		9,600	25,945,946
December 27, 2019		9,600	25,945,946
December 28, 2019		6,117	16,540,541
Total	$	461,771	582,071,707

During the year ended January 31, 2020, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below:

Date	Amount Converted		Number of Shares Issued
April 26, 2018	$	18,904	343,709
September 12, 2018		21,209	550,094
September 28, 2018		21,280	552,727
October 25, 2018		14,006	505,275
November 5, 2018		26,545	965,252
November 29, 2018		26,678	2,425,253
January 23, 2019		23,745	1,944,744
Total	$	152,367	7,287,054

Conversions to common stock – Series G preferred stock

During year ended January 31, 2021, the holders of Series G preferred stock elected to convert 115,500 shares of Series G preferred stock into 109,200,000 shares of common stock in accordance with the terms of the preferred stock.

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Subsequent Events

12 Months Ended

Jan. 31, 2021

Subsequent Events [Abstract]

Subsequent Events

Note 10. Subsequent Events

During the period from February 1, 2021 through the filing of this report, the holders of the Series G Preferred Stock elected to convert 85,200 share of Series G Preferred Stock into 26,184,589 share of common stock of the Company.

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Significant Accounting Policies (Policies)

12 Months Ended

Jan. 31, 2021

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

The consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC. The consolidated financial statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“GAAP”).

Consolidated Financial Statements

Consolidated Financial Statements

The consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries, Diamond Anvil Designs, LLC and Vivis Corporation, from the date of their formations or acquisition. Significant intercompany transactions have been eliminated in consolidation.

Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with GAAP 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. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and Cash Equivalents

All cash, other than held in escrow, is maintained with a major financial institution in the United States. Deposits with this bank may exceed the amount of insurance provided on such deposits. Temporary cash investments with an original maturity of three months or less are considered to be cash equivalents. Cash and cash equivalents were $23,308 and $177,176 at January 31, 2021 and 2020, respectively.

Cash Flow Reporting

Cash Flow Reporting

The Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period.

Deposits

Deposits

Deposits represent cash on deposit with the Company’s attorney.

Property and Equipment, net

Property and Equipment, net

Property and equipment consist of equipment used to manufacture the Company’s products and is presented at cost. Depreciation is recognized over the useful life of the equipment on a straight-line basis over three years beginning when the asset is put in service. For the year ended January 31, 2021, the Company recognized depreciation expense of $30,666. The Company did not record any depreciation expense during the year ended January 31, 2020.

Impairment of long-lived assets

Impairment of long-lived assets

Long-lived assets, including fixed assets and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the long-lived asset may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If it is determined that an impairment loss has occurred, the loss is measured as the amount by which the carrying amount of the long-lived asset exceeds its fair value. The Company determined that there was no impairment of long-lived assets during the years ended January 31, 2021 and 2020.

Common stock

Common stock

The Company records common stock issuances when all of the legal requirements for the issuance of such common stock have been satisfied.

Mezzanine equity

Mezzanine equity

Where ordinary or preferred shares are determined to be conditionally redeemable upon the occurrence of certain events that are not solely within the control of the issuer, and upon such event, the shares would become redeemable at the option of the holders, they are classified as ‘mezzanine equity’ (temporary equity). The purpose of this classification is to convey that such a security may not be permanently part of equity and could result in a demand for cash, securities or other assets of the entity in the future.

Revenue Recognition

Revenue Recognition

On February 1, 2018, the Company adopted ASC 606, Revenue from Contracts with Customers, and the related guidance in ASC 340 40 (collectively, the new revenue standard) using the modified retrospective method applied to those contracts which were not completed as of February 1, 2018. Under the modified retrospective method, the Company recognizes the cumulative effect of initially applying the new revenue standard as an adjustment to the opening balance of retained earnings; however, no adjustment was required as a result of adopting the new revenue standard. Results for reporting periods beginning after February 1, 2019 are presented under the new revenue standard. The comparative information has not been restated.

ASC 606 requires that an entity recognize revenue to depict the transfer of control of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. For the year ended January 31, 2021, revenue from contracts with customers was $9,687.

Income Taxes

Income Taxes

The Company accounts for income taxes under ASC 740 Income Taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred tax assets or liabilities were recognized as of January 31, 2021 and 2020, respectively.

Earnings (Loss) per Common Share

Earnings (Loss) per Common Share

We compute basic and diluted earnings per common share amounts in accordance with ASC Topic 260, Earnings per Share. The basic earnings (loss) per common share are calculated by dividing our net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per common share are calculated by dividing our net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no dilutive shares outstanding for any periods reported.

Financial Instruments

Financial Instruments

The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period between the origination of these instruments and their expected realization.

FASB Accounting Standards Codification (ASC) 820 Fair Value Measurements and Disclosures (ASC 820) defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

Level 1 -	Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
Level 2 -	Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
Level 3 -	Inputs that are both significant to the fair value measurement and unobservable.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of January 31, 2021 and 2020. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accounts receivable, other current assets, accounts payable, and accrued expenses. The fair value of the Company’s notes payable is estimated based on current rates that would be available for debt of similar terms that is not significantly different from its stated value.

Commitments and Contingencies

Commitments and Contingencies

The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no known commitments or contingencies as of January 31, 2021 and January 31, 2020.

Subsequent events

Subsequent events

The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.

Recently Adopted Accounting Pronouncements

Recently Adopted Accounting Pronouncements

In August 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement. The amendments in this Update modify certain disclosure requirements of fair value measurements. The Company adopted this update effective February 1, 2020. The adoption of the Update did not have an impact on the Company’s financial position or results of operations.

In January 2017, the FASB issued ASU No. 2017-04, Intangibles – Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. This update simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. Step 2 measures a goodwill impairment loss by comparing the implied fair value of a reporting unit’s goodwill with the carrying amount of that goodwill. Instead, under the amendments in this update, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. An entity should apply the amendments in this update on a prospective basis. An entity is required to disclose the nature of and reason for the change in accounting principle upon transition. That disclosure should be provided in the first annual period and in the interim period within the first annual period when the entity initially adopts the amendments in this update. The Company adopted this Update effective February 1, 2020. The Company currently does not have any goodwill. The adoption of ASU No. 2017-04 did not have an impact on the Company’s financial statements.

In January 2017, the FASB issued ASU No. 2017-1, Business Combinations (Topic 805): Clarifying the Definition of a Business. The amendments in this update clarify the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting including acquisitions, disposals, goodwill, and consolidation. The Company adopted this update effective February 1, 2019. The adoption did not have an impact on the Company’s financial statements.

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Property and equipment, net (Tables)

12 Months Ended

Jan. 31, 2021

Property, Plant and Equipment [Abstract]

Schedule of property and equipment

Property and equipment consist of the following:

	January 31, 2021			January 31, 2020
Equipment	$	196,490		$	—
Total property and equipment		196,490			—
Less: accumulated depreciation		(30,666	)		—
Property and equipment, net	$	165,824		$	—

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Income Taxes (Tables)

12 Months Ended

Jan. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of provision for income taxes

The items causing this difference for the periods ended January 31, 2021 and 2020 are as follows.

	2021			2020
Tax benefit at U.S. statutory rate	$	113,167		$	146,080
less: amortization of beneficial conversion feature		(15,250	)		(49,073	)
less: valuation allowance		(97,917	)		(97,007	)
Tax benefit, net	$	—		$	—

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Convertible Notes Payable (Tables)

12 Months Ended

Jan. 31, 2021

Debt Disclosure [Abstract]

Schedule of convertible notes payable

Convertible notes payable consists of the following as of January 31, 2021 and 2020:

	January 31, 2021			January 31, 2020
Convertible note, dated October 31, 2015, bearing interest at 10% per annum, bearing default interest at 25% per annum, matured on October 31, 2018 and convertible into shares of common stock at $0.50 per share, in default		156,976			156,976
Convertible note, dated January 31, 2016, bearing interest at 10% per annum, bearing default interest at 25% per annum, matured on January 31, 2020 and convertible into shares of common stock at a 60% discount to the market price, in default		82,735			82,735
Convertible note, dated May 26, 2016, bearing interest at 10% per annum, bearing default interest at 25% per annum, matured on May 26, 2017, and convertible into shares of common stock at a 45% discount to the market price, in default		—			49,286
Convertible note, dated August 6, 2019, bearing interest at 8% per annum, bearing default interest at 22% per annum, maturing July 31, 2020, and convertible into shares of common stock at a 39% discount to the lowest trading price in the 15 days prior to the conversion with a floor on the conversion price of $0.00005		—			53,000
Convertible note, dated November 4, 2019, bearing interest at 8% per annum, bearing default interest at 22% per annum, maturing November 4, 2020, and convertible into shares of common stock at a 39% discount to the lowest trading price in the 15 days prior to the conversion with a floor on the conversion price of $0.00005		—			43,000
Total convertible notes payable	$	239,711		$	384,997
Less: discount on current convertible notes payable		—			(72,621	)
Less: convertible notes payable, in default		(239,711	)		(288,997	)
Current convertible notes payable, net of discount	$	—		$	23,379

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Shareholders' Equity (Tables)

12 Months Ended

Jan. 31, 2021

Equity [Abstract]

Schedule of conversions to common stock

During year ended January 31, 2021, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below:

Date	Amount Converted		Number of Shares Issued
March 3, 2020	$	9,500	30,645,161
March 20, 2020		5,800	32,222,222
April 1, 2020		3,800	31,666,667
April 3, 2020		3,800	31,666,667
April 13, 2020		3,800	31,666,667
April 16, 2020		4,400	36,666,667
April 20, 2020		4,800	40,000,000
April 24, 2020		4,800	40,000,000
April 27, 2020		4,800	40,000,000
May 7, 2020		4,800	40,000,000
May 11, 2020		4,820	40,166,667
May 13, 2020		4,800	40,000,000
May 18, 2020		6,200	51,666,667
May 20, 2020		6,200	51,666,667
May 21, 2020		6,200	51,666,667
May 26, 2020		6,200	51,666,667
May 26, 2020		6,200	51,666,667
May 27, 2020		6,200	51,666,667
May 27, 2020		2,720	22,666,667
Total	$	99,840	767,367,387

During year ended January 31, 2020, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below:

Date	Amount Converted		Number of Shares Issued
February 21, 2019	$	10,856	981,959
March 7, 2019		10,889	989,899
March 28, 2019		8,748	1,060,417
April 9, 2019		7,296	1,326,599
April 30, 2019		11,009	2,042,466
May 9, 2019		10,000	1,639,344
May 17, 2019		8,600	2,000,000
May 20, 2019		8,600	2,000,000
May 28, 2019		7,750	2,236,589
May 31, 2019		8,200	2,000,000
June 3, 2019		8,200	2,000,000
June 5, 2019		6,800	2,000,000
June 5, 2019		7,761	2,565,511
June 7, 2019		6,600	2,000,000
June 10, 2019		6,000	2,000,000
June 12, 2019		7,773	5,047,474
June 12, 2019		4,600	2,000,000
June 13, 2019		6,900	3,000,000
June 13, 2019		7,800	3,391,304
June 14, 2019		7,800	3,391,304
June 14, 2019		7,404	5,049,494
June 17, 2019		5,300	4,076,923
June 18, 2019		5,300	4,076,923
June 18, 2019		5,942	5,144,165
June 20, 2019		4,900	4,083,333
June 21, 2019		1,520	1,551,020
June 21, 2019		8,428	9,577,773
July 1, 2019		4,700	4,795,918
July 1, 2019		4,700	4,795,918
July 2, 2019		4,700	4,795,918
July 3, 2019		4,700	4,795,918
July 8, 2019		6,300	6,428,571
July 8, 2019		6,200	6,326,531
July 9, 2019		6,300	6,428,571
July 10, 2019		1,920	2,086,957
July 23, 2019		9,122	13,820,803
July 26, 2019		8,278	12,543,030
August 1, 2019		8,608	13,041,818
August 12, 2019		13,527	18,918,755
August 21, 2019		11,741	15,247,623
August 29, 2019		11,491	16,070,713
September 3, 2019		11,496	16,077,622
September 6, 2019		11,456	16,022,559
September 12, 2019		11,792	16,492,308
September 25, 2019		10,000	25,000,000
September 26, 2019		12,684	28,826,568
October 4, 2019		10,930	33,122,485
October 11, 2019		6,471	19,608,091
October 16, 2019		8,700	29,000,000
October 24, 2019		9,462	28,671,727
December 6, 2019		9,700	22,558,140
December 6, 2019		9,700	22,558,140
December 9, 2019		9,700	22,558,140
December 11, 2019		11,100	25,813,953
December 24, 2019		9,600	25,945,946
December 27, 2019		9,600	25,945,946
December 28, 2019		6,117	16,540,541
Total	$	461,771	582,071,707

During the year ended January 31, 2020, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below:

Date	Amount Converted		Number of Shares Issued
April 26, 2018	$	18,904	343,709
September 12, 2018		21,209	550,094
September 28, 2018		21,280	552,727
October 25, 2018		14,006	505,275
November 5, 2018		26,545	965,252
November 29, 2018		26,678	2,425,253
January 23, 2019		23,745	1,944,744
Total	$	152,367	7,287,054

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Going Concern (Details Narrative) - USD ($)	12 Months Ended
	Jan. 31, 2021	Jan. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (538,892)	$ (695,621)
NET CASH USED IN OPERATING ACTIVITIES	(412,378)	$ (181,607)
Working capital	$ (977,000)

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Significant Accounting Policies (Details Narrative) - USD ($)	12 Months Ended
	Jan. 31, 2021	Jan. 31, 2020
Cash and cash equivalents	$ 23,308	$ 177,176
Revenue from contracts with customers	9,687
Depreciation expense	$ 30,666
Equipment [Member]
Useful life	3 years
Depreciation expense	$ 30,666

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Deposits (Details Narrative) - USD ($)	Jan. 31, 2021	Jan. 31, 2020
Deposits [Abstract]
Deposits	$ 1,610	$ 1,658

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Property and equipment, net (Details) - USD ($)	Jan. 31, 2021	Jan. 31, 2020
Total property and equipment	$ 196,490
Less: accumulated depreciation	(30,666)
Property and equipment, net	165,824
Equipment [Member]
Total property and equipment	$ 196,490

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Related Party Transactions (Details Narrative) - USD ($)		12 Months Ended
	Aug. 30, 2019	Jan. 31, 2021	Jan. 31, 2020
Accounts payable, related party		$ 131,755	$ 131,755
Christopher Brown [Member]
Salary expense			76,000
Sydney Jim [Member]
Salary expense		100,000	$ 91,666
Accounts payable, related party		$ 56,621
Purchase Agreement [Member] | Vivis [Member] | Christopher Brown [Member]
Purchase price, cash	$ 35,000
Loss on acquisition	$ 35,000
Description of royalty terms	a royalty of 40 percent of gross revenue until $100,000 is paid declining to 25 percent until an additional $100,000 has been paid. There will be a 10 percent royalty in perpetuity.
Assets acquired	$ 0

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Advances (Details Narrative) - USD ($)	Jan. 31, 2021	Jan. 31, 2020
Advances payable	$ 3,450	$ 3,450
Non-Interest Bearing Advances [Member]
Advances payable	$ 3,450	$ 3,450

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Income Taxes (Details) - USD ($)	12 Months Ended
	Jan. 31, 2021	Jan. 31, 2020
Income Tax Disclosure [Abstract]
Tax benefit at U.S. statutory rate	$ 113,167	$ 146,080
less: amortization of beneficial conversion feature	(15,250)	(49,073)
less: valuation allowance	(97,917)	(97,007)
Tax benefit, net

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Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Jan. 31, 2021	Jan. 31, 2020
Income Tax Disclosure [Abstract]
Deferred tax asset	$ 758,885
Net deferred tax asset	$ 0
Statutory tax rate	21.00%	21.00%
Net operating loss carryforwards	$ 3,613,738

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Convertible Notes Payable (Details)	12 Months Ended
	Jan. 31, 2021 USD ($) Number $ / shares	Jan. 31, 2020 USD ($) Number $ / shares
Total convertible notes payable	$ 239,711	$ 384,997
Less: discount on current convertible notes payable		(72,621)
Less: convertible notes payable, in default	(239,711)	(288,997)
Current convertible notes payable, net of discount		23,379
10% Convertible Note Due October 31, 2018 [Member]
Total convertible notes payable	$ 156,976	$ 156,976
Debt instrument, issuance date	Oct. 31, 2015	Oct. 31, 2015
Debt instrument, interest rate	10.00%	10.00%
Bearing default interest	25.00%	25.00%
Debt instrument, maturity date	Oct. 31, 2018	Oct. 31, 2018
Debt instrument, conversion price (in dollars per share) | $ / shares	$ 0.50	$ 0.50
10% Convertible Note Due January 31, 2020 [Member]
Total convertible notes payable	$ 82,735	$ 82,735
Debt instrument, issuance date	Jan. 31, 2016	Jan. 31, 2016
Debt instrument, interest rate	10.00%	10.00%
Bearing default interest	25.00%	25.00%
Debt instrument, maturity date	Jan. 31, 2020	Jan. 31, 2020
Percentage of discount on debt conversion	60.00%	60.00%
10% Convertible Note Due May 26, 2017 [Member]
Total convertible notes payable		$ 49,286
Debt instrument, issuance date	May 26, 2016	May 26, 2016
Debt instrument, interest rate	10.00%	10.00%
Bearing default interest	25.00%	25.00%
Debt instrument, maturity date	May 26, 2017	May 26, 2017
Percentage of discount on debt conversion	45.00%	45.00%
8% Convertible Note Due July 31, 2020 [Member]
Total convertible notes payable		$ 53,000
Debt instrument, issuance date	Aug. 06, 2019	Aug. 06, 2019
Debt instrument, interest rate	8.00%	8.00%
Bearing default interest	22.00%	22.00%
Debt instrument, maturity date	Jul. 31, 2020	Jul. 31, 2020
Percentage of discount on debt conversion	39.00%	39.00%
Days prior to conversion | Number	15	15
Debt instrument, conversion price (in dollars per share) | $ / shares	$ 0.00005	$ 0.00005
8% Convertible Note Due November 4, 2020 [Member]
Total convertible notes payable		$ 43,000
Debt instrument, issuance date	Nov. 04, 2019	Nov. 04, 2019
Debt instrument, interest rate	8.00%	8.00%
Bearing default interest	22.00%	22.00%
Debt instrument, maturity date	Nov. 04, 2020	Nov. 04, 2020
Percentage of discount on debt conversion	39.00%	39.00%
Days prior to conversion | Number	15	15
Debt instrument, conversion price (in dollars per share) | $ / shares	$ 0.00005	$ 0.00005

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Convertible Notes Payable (Details Narrative)				12 Months Ended
	Nov. 04, 2019 USD ($) Number $ / shares	Aug. 06, 2019 USD ($) Number $ / shares	May 21, 2019 USD ($) Number $ / shares	Jan. 31, 2021 USD ($) shares	Jan. 31, 2020 USD ($) shares
Amortization of discount				$ 72,621	$ 233,681
Cash proceeds from debt					150,000
Debt amount converted				$ 99,840	$ 461,771
Number of common shares issued upon conversion of debt | shares				767,367,387	582,071,707
Payment to fully settle debt				$ 25,000	$ 41,217
8% Convertible Note Due November 4, 2020 [Member]
Cash proceeds from debt	$ 40,000
Principal value	$ 43,000
Conversion price (in dollars per shares) | $ / shares	$ 0.00005
Beneficial conversion discount	$ 40,000
Debt instrument, issuance date	Nov. 04, 2020
Percentage of discount on debt conversion	39.00%
Days prior to conversion | Number	15
Maturity date	Nov. 04, 2020
Debt instrument, interest rate	8.00%
Convertible Notes Payable [Member]
Cash proceeds from debt		$ 50,000
Principal value		$ 53,000
Conversion price (in dollars per shares) | $ / shares		$ 0.00005
Beneficial conversion discount		$ 50,000
Debt instrument, issuance date		Aug. 06, 2019
Percentage of discount on debt conversion		39.00%
Days prior to conversion | Number		15
Maturity date		Jul. 31, 2020
Debt instrument, interest rate		8.00%
Convertible Notes Payable [Member]
Cash proceeds from debt			$ 60,000
Principal value			$ 63,000
Conversion price (in dollars per shares) | $ / shares			$ 0.00005
Beneficial conversion discount			$ 60,000
Debt instrument, issuance date			May 21, 2019
Bearing default interest			22.00%
Percentage of discount on debt conversion			39.00%
Days prior to conversion | Number			15
Maturity date			Mar. 21, 2020
Debt instrument, interest rate			8.00%
Convertible Notes Payable [Member]
Debt amount converted					$ 461,771
Number of common shares issued upon conversion of debt | shares					582,071,707
Payment to fully settle debt					$ 40,000
Principal outstanding of debt				49,286	72,640
Accrued interest				37,135	41,685
Gain related to debt settlement				$ 61,421	$ 74,325

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Shareholders' Equity (Details) - USD ($)	12 Months Ended
	Jan. 31, 2021	Jan. 31, 2020
Amount converted	$ 99,840	$ 461,771
Number of shares issued	767,367,387	582,071,707
Convertible Notes Payable [Member]
Amount converted		$ 461,771
Number of shares issued		582,071,707
Convertible Notes Payable [Member] | February 21, 2019 [Member]
Amount converted		$ 10,856
Number of shares issued		981,959
Convertible Notes Payable [Member] | March 7, 2019 [Member]
Amount converted		$ 10,889
Number of shares issued		989,899
Convertible Notes Payable [Member] | March 28, 2019 [Member]
Amount converted		$ 8,748
Number of shares issued		1,060,417
Convertible Notes Payable [Member] | April 9, 2019 [Member]
Amount converted		$ 7,296
Number of shares issued		1,326,599
Convertible Notes Payable [Member] | April 30, 2019 [Member]
Amount converted		$ 11,009
Number of shares issued		2,042,466
Convertible Notes Payable [Member] | May 9, 2019 [Member]
Amount converted		$ 10,000
Number of shares issued		1,639,344
Convertible Notes Payable [Member] | May 17, 2019 [Member]
Amount converted		$ 8,600
Number of shares issued		2,000,000
Convertible Notes Payable [Member] | May 20, 2019 [Member]
Amount converted		$ 8,600
Number of shares issued		2,000,000
Convertible Notes Payable [Member] | May 28, 2019 [Member]
Amount converted		$ 7,750
Number of shares issued		2,236,589
Convertible Notes Payable [Member] | May 31, 2019 [Member]
Amount converted		$ 8,200
Number of shares issued		2,000,000
Convertible Notes Payable [Member] | June 3, 2019 [Member]
Amount converted		$ 8,200
Number of shares issued		2,000,000
Convertible Notes Payable [Member] | June 5, 2019 [Member]
Amount converted		$ 6,800
Number of shares issued		2,000,000
Convertible Notes Payable [Member] | June 5, 2019 [Member]
Amount converted		$ 7,761
Number of shares issued		2,565,511
Convertible Notes Payable [Member] | June 7, 2019 [Member]
Amount converted		$ 6,600
Number of shares issued		2,000,000
Convertible Notes Payable [Member] | May 21, 2020 [Member]
Amount converted		$ 6,000
Number of shares issued		2,000,000
Convertible Notes Payable [Member] | June 12, 2019 [Member]
Amount converted		$ 7,773
Number of shares issued		5,047,474
Convertible Notes Payable [Member] | June 12, 2019 [Member]
Amount converted		$ 4,600
Number of shares issued		2,000,000
Convertible Notes Payable [Member] | June 13, 2019 [Member]
Amount converted		$ 6,900
Number of shares issued		3,000,000
Convertible Notes Payable [Member] | June 13, 2019 [Member]
Amount converted		$ 7,800
Number of shares issued		3,391,304
Convertible Notes Payable [Member] | June 14, 2019 [Member]
Amount converted		$ 7,800
Number of shares issued		3,391,304
Convertible Notes Payable [Member] | June 14, 2019 [Member]
Amount converted		$ 7,404
Number of shares issued		5,049,494
Convertible Notes Payable [Member] | June 17, 2019 [Member]
Amount converted		$ 5,300
Number of shares issued		4,076,923
Convertible Notes Payable [Member] | June 18, 2019 [Member]
Amount converted		$ 5,300
Number of shares issued		4,076,923
Convertible Notes Payable [Member] | June 18, 2019 [Member]
Amount converted		$ 5,942
Number of shares issued		5,144,165
Convertible Notes Payable [Member] | June 20, 2019 [Member]
Amount converted		$ 4,900
Number of shares issued		4,083,333
Convertible Notes Payable [Member] | June 21, 2019 [Member]
Amount converted		$ 1,520
Number of shares issued		1,551,020
Convertible Notes Payable [Member] | June 21, 2019 [Member]
Amount converted		$ 8,428
Number of shares issued		9,577,773
Convertible Notes Payable [Member] | July 1, 2019 [Member]
Amount converted		$ 4,700
Number of shares issued		4,795,918
Convertible Notes Payable [Member] | July 1, 2019 [Member]
Amount converted		$ 4,700
Number of shares issued		4,795,918
Convertible Notes Payable [Member] | July 2, 2019 [Member]
Amount converted		$ 4,700
Number of shares issued		4,795,918
Convertible Notes Payable [Member] | July 3, 2019 [Member]
Amount converted		$ 4,700
Number of shares issued		4,795,918
Convertible Notes Payable [Member] | July 8, 2019 [Member]
Amount converted		$ 6,300
Number of shares issued		6,428,571
Convertible Notes Payable [Member] | July 8, 2019 [Member]
Amount converted		$ 6,200
Number of shares issued		6,326,531
Convertible Notes Payable [Member] | July 9, 2019 [Member]
Amount converted		$ 6,300
Number of shares issued		6,428,571
Convertible Notes Payable [Member] | July 10, 2019 [Member]
Amount converted		$ 1,920
Number of shares issued		2,086,957
Convertible Notes Payable [Member] | July 23, 2019 [Member]
Amount converted		$ 9,122
Number of shares issued		13,820,803
Convertible Notes Payable [Member] | July 26, 2019 [Member]
Amount converted		$ 8,278
Number of shares issued		12,543,030
Convertible Notes Payable [Member] | August 1, 2019 [Member]
Amount converted		$ 8,608
Number of shares issued		13,041,818
Convertible Notes Payable [Member] | August 12, 2019 [Member]
Amount converted		$ 13,527
Number of shares issued		18,918,755
Convertible Notes Payable [Member] | August 21, 2019 [Member]
Amount converted		$ 11,741
Number of shares issued		15,247,623
Convertible Notes Payable [Member] | August 29, 2019 [Member]
Amount converted		$ 11,491
Number of shares issued		16,070,713
Convertible Notes Payable [Member] | September 3, 2019 [Member]
Amount converted		$ 11,496
Number of shares issued		16,077,622
Convertible Notes Payable [Member] | September 6, 2019 [Member]
Amount converted		$ 11,456
Number of shares issued		16,022,559
Convertible Notes Payable [Member] | September 12, 2019 [Member]
Amount converted		$ 11,792
Number of shares issued		16,492,308
Convertible Notes Payable [Member] | September 25, 2019 [Member]
Amount converted		$ 10,000
Number of shares issued		25,000,000
Convertible Notes Payable [Member] | September 26, 2019 [Member]
Amount converted		$ 12,684
Number of shares issued		28,826,568
Convertible Notes Payable [Member] | October 4, 2019 [Member]
Amount converted		$ 10,930
Number of shares issued		33,122,485
Convertible Notes Payable [Member] | October 11, 2019 [Member]
Amount converted		$ 6,471
Number of shares issued		19,608,091
Convertible Notes Payable [Member] | October 16, 2019 [Member]
Amount converted		$ 8,700
Number of shares issued		29,000,000
Convertible Notes Payable [Member] | October 24, 2019 [Member]
Amount converted		$ 9,462
Number of shares issued		28,671,727
Convertible Notes Payable [Member] | December 6, 2019 [Member]
Amount converted		$ 9,700
Number of shares issued		22,558,140
Convertible Notes Payable [Member] | December 6, 2019 [Member]
Amount converted		$ 9,700
Number of shares issued		22,558,140
Convertible Notes Payable [Member] | December 9, 2019 [Member]
Amount converted		$ 9,700
Number of shares issued		22,558,140
Convertible Notes Payable [Member] | December 11, 2019 [Member]
Amount converted		$ 11,100
Number of shares issued		25,813,953
Convertible Notes Payable [Member] | December 24, 2019 [Member]
Amount converted		$ 9,600
Number of shares issued		25,945,946
Convertible Notes Payable [Member] | December 27, 2019 [Member]
Amount converted		$ 9,600
Number of shares issued		25,945,946
Convertible Notes Payable [Member] | December 28, 2019 [Member]
Amount converted		$ 6,117
Number of shares issued		16,540,541
Convertible Notes Payable [Member] | April 26, 2018 [Member]
Amount converted		$ 18,904
Number of shares issued		343,709
Convertible Notes Payable [Member] | September 12, 2018 [Member]
Amount converted		$ 21,209
Number of shares issued		550,094
Convertible Notes Payable [Member] | September 28, 2018 [Member]
Amount converted		$ 21,280
Number of shares issued		552,727
Convertible Notes Payable [Member] | October 25, 2018 [Member]
Amount converted		$ 14,006
Number of shares issued		505,275
Convertible Notes Payable [Member] | November 5, 2018 [Member]
Amount converted		$ 26,545
Number of shares issued		965,252
Convertible Notes Payable [Member] | November 29, 2018 [Member]
Amount converted		$ 26,678
Number of shares issued		2,425,253
Convertible Notes Payable [Member] | January 23, 2019 [Member]
Amount converted		$ 23,745
Number of shares issued		1,944,744
Convertible Notes Payable [Member] | March 3, 2020 [Member]
Amount converted	$ 9,500
Number of shares issued	30,645,161
Convertible Notes Payable [Member] | March 20, 2020 [Member]
Amount converted	$ 5,800
Number of shares issued	32,222,222
Convertible Notes Payable [Member] | April 1, 2020 [Member]
Amount converted	$ 3,800
Number of shares issued	31,666,667
Convertible Notes Payable [Member] | April 3, 2020 [Member]
Amount converted	$ 3,800
Number of shares issued	31,666,667
Convertible Notes Payable [Member] | April 13, 2020 [Member]
Amount converted	$ 3,800
Number of shares issued	31,666,667
Convertible Notes Payable [Member] | April 16, 2020 [Member]
Amount converted	$ 4,400
Number of shares issued	36,666,667
Convertible Notes Payable [Member] | April 20, 2020 [Member]
Amount converted	$ 4,800
Number of shares issued	40,000,000
Convertible Notes Payable [Member] | April 24, 2020 [Member]
Amount converted	$ 4,800
Number of shares issued	40,000,000
Convertible Notes Payable [Member] | April 27, 2020 [Member]
Amount converted	$ 4,800
Number of shares issued	40,000,000
Convertible Notes Payable [Member] | May 7, 2020 [Member]
Amount converted	$ 4,800
Number of shares issued	40,000,000
Convertible Notes Payable [Member] | May 11, 2020 [Member]
Amount converted	$ 4,820
Number of shares issued	40,166,667
Convertible Notes Payable [Member] | May 13, 2020 [Member]
Amount converted	$ 4,800
Number of shares issued	40,000,000
Convertible Notes Payable [Member] | May 18, 2020 [Member]
Amount converted	$ 6,200
Number of shares issued	51,666,667
Convertible Notes Payable [Member] | May 20, 2020 [Member]
Amount converted	$ 6,200
Number of shares issued	51,666,667
Convertible Notes Payable [Member] | May 21, 2020 [Member]
Amount converted	$ 6,200
Number of shares issued	51,666,667
Convertible Notes Payable [Member] | May 26, 2020 [Member]
Amount converted	$ 6,200
Number of shares issued	51,666,667
Convertible Notes Payable [Member] | May 26, 2020 [Member]
Amount converted	$ 6,200
Number of shares issued	51,666,667
Convertible Notes Payable [Member] | May 27, 2020 [Member]
Amount converted	$ 6,200
Number of shares issued	51,666,667
Convertible Notes Payable [Member] | May 27, 2020 [Member]
Amount converted	$ 2,720
Number of shares issued	22,666,667
Convertible Notes Payable [Member]
Amount converted		$ 152,367
Number of shares issued		7,287,054

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Shareholders' Equity (Details Narrative) - USD ($)				12 Months Ended
	Aug. 16, 2019	Mar. 15, 2019	Nov. 13, 2015	Jan. 31, 2021	Jan. 31, 2020	Jan. 01, 2021
Fair market value					$ 89,930
Received cash proceed					$ 250,000
Preferred stock, authorized				20,000,000	20,000,000
Common stock, shares authorized				Unlimited	Unlimited
Common Stock [Member]
Description of voting rights	The reincorporation was approved by its board of directors and by the holders of a majority of the voting rights for its common stock.
Wyoming Corporation [Member]
Preferred stock, authorized	20,000,000
Common stock, shares authorized	Unlimited
Convertible Preferred Stock [Member]
Common stock, issued				50,000
Received cash proceed				$ 250,000
Preferred stock, issued				50,000	100,000
Preferred stock, outstanding				50,000	100,000
Dividends receivable (percent)					2.00%
Cumulative dividends received					$ 1,100,000
Post reverse shares					100,000
Cash proceeds				$ 250,000
Convertible Preferred Stock [Member] | Board of Directors [Member]
Preferred stock, outstanding					50,000
Convertible Preferred Stock [Member] | VIVIS Corporation [Member]
Dividends receivable (percent)					10.00%
Series G Preferred Stock [Member]
Common stock, issued				109,200,000
Preferred stock, outstanding				156,300
Number of convertible preferred stock issued				115,500
Series G convertible preferred stock [Member]
Common stock, issued				271,800
Description of voting rights				No voting rights
Cash proceeds				$ 230,000
Description of redemption				Redeemable at the option of the Company during the first nine months it is outstanding at a premium of between 3% and 33% depending on the date of redemption.
Gain related to debt settlement				$ 41,800
Accrued dividends				$ 7,664
Percentage of discount on debt conversion				29.00%
Share price				$ 1.00
Series F Preferred Stock [Member]
Common stock, issued					1,000,000
Fair market value					$ 1,000
Preferred stock, issued				1,000,000
Preferred stock, outstanding				1,000,000
Description of voting rights		The Series F Preferred stock retains 2/3 of the voting rights in the company.
Series F Preferred Stock [Member] | Mr. Jim [Member]
Common stock, issued		1,000,000
Fair market value		$ 89,930
Series E Preferred Stock [Member]
Preferred stock, issued				1,000,000	1,000,000
Preferred stock, outstanding				1,000,000	1,000,000
Description of voting rights			The Series E Preferred stock has 2 votes for each outstanding share of common stock in the company.
Series E Preferred Stock [Member] | Board of Directors [Member]
Preferred stock, outstanding				1,000,000	1,000,000
Series E Preferred Stock [Member] | Mr. Jim [Member]
Preferred stock, issued			1,000,000
Convertible Preferred Stock [Member]
Subscription of stock						250,000

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Subsequent Event (Details Narrative) - shares	12 Months Ended
	Feb. 01, 2021	Jan. 31, 2021	Jan. 31, 2020
Common Stock [Member]
Number of shares conversion of convertible securities		767,367,387	582,071,707
Series G Preferred Stock [Member]
Number of shares issued		115,500
Subsequent Event [Member] | Series G Preferred Stock [Member]
Number of shares conversion of convertible securities	85,200
Subsequent Event [Member] | Series G Preferred Stock [Member] | Common Stock [Member]
Number of shares issued	26,184,589