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INCOME TAXES (Details)
12 Months Ended
Jan. 31, 2023
Jan. 31, 2022
INCOME TAXES    
Statutory federal income tax rate 21.00% 21.00%
State income taxes, net of federal tax benefit (0.00%) 0.00%
Valuation allowance (20.84%) 0.00%
Others, net (0.04%) (1.73%)
Effective tax rate 0.12% 19.27%