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CONSOLIDATED BALANCE SHEETS - USD ($)
Jan. 31, 2023
Jan. 31, 2022
CURRENT ASSETS    
Cash and cash equivalents $ 29,656 $ 107,212
Accounts receivable, net of allowance for credit loss accounts of $33,632 and $0, respectively 380,000 2,952,022
Prepaid expenses 27,422 2,634
Total current assets 437,078 3,061,868
LONG-TERM ASSETS    
Equipment, net 49,574 64,636
Operating lease right-of-use asset 255,682 459,955
Deposits 23,614 17,614
Total long-term assets 328,870 542,205
Total assets 765,948 3,604,073
CURRENT LIABILITIES    
Accounts payable - related party 2,411,000 1,251,500
Income tax payable 218,714 210,923
Operating lease liabilities 169,647 181,103
Other payables 55,063 0
Advances from related party 214,682 94,358
Total current liabilities 3,069,106 1,737,884
Operating lease liabilities, net of current 93,334 282,469
Deferred tax liability 0 6,181
Total long-term liabilities 93,334 288,650
Total liabilities 3,162,440 2,026,534
COMMITMENTS AND CONTINGENCIES 0 0
STOCKHOLDERS' EQUITY    
Common stock, $0.0001 par value, 500,000,000 and 500,000,000 shares, respectively authorized 207,030,030 and 206,520,030 shares issued, respectively 20,703 20,652
Additional paid-in capital 970,824 780,510
(Accumulated deficit)/Retained earnings (3,388,019) 776,377
Total stockholders' (deficit)/equity (2,396,492) 1,577,539
Total liabilities and stockholders' equity $ 765,948 $ 3,604,073