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STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
3 Months Ended
Apr. 30, 2025
Apr. 30, 2024
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (80,541) $ (216,831)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation expense 2,489 2,489
Non-cash lease expense 0 44,245
Stock-based compensation 0 41,217
Changes in assets and liabilities:    
Prepaid expenses (295) (39,725)
Accounts payable and other payables 35,732 59,945
Change in operating lease liability 0 46,086
Income tax expenses payable 11,394 0
Advances from related party for operating expenses 30,434 270,613
Net cash used in operating activities (787) (4,023)
CASH FLOWS FROM FINANCING ACTIVITIES    
Advances from related party 500 4,978
Bank overdraft 15 0
Net cash provided by financing activities 515 4,978
Net change in cash (272) 955
Cash at beginning of period 272 13
Cash at end of period 0 968
Supplemental cash flow disclosures:    
Income taxes paid 0 0
Interest expense paid 0 0
Non-cash investing and financing activity    
Stock-based compensation for restricted common shares $ 0 $ 41,217