SUBSEQUENT EVENTS	12 Months Ended
Jan. 31, 2023
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	*Note 13 – SUBSEQUENT EVENTS* The Company has evaluated subsequent events in accordance with Accounting Standards Codification (“ASC”) Topic 855, Subsequent Events. Management reviewed all events and transactions that occurred after the balance sheet date of January 31, 2023, through the date the financial statements were issued. During the subsequent event evaluation period, the Company received additional financial support from a major shareholder and the Company’s Chief Executive Officer, Cheng-Hsiang Kao, in the form of unsecured, short-term advances to support working capital needs. The advances are non-interest bearing payable on demand. The total amount advanced was $420,535, provided on various dates. In addition, the Company collected approximately $380,000 in accounts receivable related to fiscal year 2023 transactions between March to October 2023. These receivables had been previously reserved under the allowance for credit losses. As such, the collections resulted in partial reversal of the previously recorded bad debt expense during the subsequent reporting period. The Company also incurred approximately $166,400 of operating expense related to its Taiwan’s office during the fiscal year ended January 31, 2024. In August 2024, the lease agreement for the Company’s office facility in Irvine, California expired. The Company elected not to renew the lease. As of the date of issuance of these financial statements, the legal proceedings involving the Company’s former Chief Executive Officer and Chairman of the Board remain unresolved. While the Company continues to be uninvolved as a party, the potential for reputational harm, or operational impacts cannot be fully assessed at this time. Management continues to monitor the outcome and evaluate any financial or operational implications in future reporting periods.

SUBSEQUENT EVENTS

12 Months Ended

Jan. 31, 2023

Note 13 – SUBSEQUENT EVENTS

The Company has evaluated subsequent events in accordance with Accounting Standards Codification (“ASC”) Topic 855, Subsequent Events. Management reviewed all events and transactions that occurred after the balance sheet date of January 31, 2023, through the date the financial statements were issued.

During the subsequent event evaluation period, the Company received additional financial support from a major shareholder and the Company’s Chief Executive Officer, Cheng-Hsiang Kao, in the form of unsecured, short-term advances to support working capital needs. The advances are non-interest bearing payable on demand. The total amount advanced was $420,535, provided on various dates.

In addition, the Company collected approximately $380,000 in accounts receivable related to fiscal year 2023 transactions between March to October 2023. These receivables had been previously reserved under the allowance for credit losses. As such, the collections resulted in partial reversal of the previously recorded bad debt expense during the subsequent reporting period.

The Company also incurred approximately $166,400 of operating expense related to its Taiwan’s office during the fiscal year ended January 31, 2024.

In August 2024, the lease agreement for the Company’s office facility in Irvine, California expired. The Company elected not to renew the lease.

As of the date of issuance of these financial statements, the legal proceedings involving the Company’s former Chief Executive Officer and Chairman of the Board remain unresolved. While the Company continues to be uninvolved as a party, the potential for reputational harm, or operational impacts cannot be fully assessed at this time. Management continues to monitor the outcome and evaluate any financial or operational implications in future reporting periods.