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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Jan. 31, 2023
Jan. 31, 2022
CONSOLIDATED STATEMENTS OF CASH FLOWS    
Net (loss)/ income $ (4,164,396) $ 909,560
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation expense 15,062 8,361
Amortization of ROU assets 204,273 0
Stock-based compensation 190,365 167,173
Allowance for credit losses 33,632 0
Deferred tax (benefit) expense (6,181) 6,181
Changes in assets and liabilities:    
Accounts receivable 2,538,390 (2,952,022)
Prepaid expenses (24,788) (2,634)
Inventory 0 144,000
Deposits (6,000) (17,614)
Payroll Liability 35,115 0
Accounts payable and accrued liabilities 1,179,417 1,251,500
Change in operating lease liability (200,559) 3,617
Income tax payable 7,791 210,923
Advances from related party 120,323 1,324
Cash used in operating activities (77,556) (269,631)
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchase of fixed assets 0 (72,997)
Cash used in investing activities 0 (72,997)
CASH FLOWS FROM FINANCING ACTIVITIES    
Proceeds from issuance of common stock 0 50,000
Cash provided by financing activities 0 50,000
Net change in cash and cash equivalents (77,556) (292,628)
CASH AND CASH EQUIVALENTS, BEGINNING OF THE YEAR 107,212 45,397
CASH AND CASH EQUIVALENTS, END OF THE YEAR 29,656 107,212
Supplemental cash flow disclosures:    
Income taxes paid 800 800
Interest expense paid 0 0
Supplemental schedule of non-cash investing and financing activities    
Common stock issuance in lieu of shareholder receivables $ 164,865 $ 152,773