XML 15 R6.htm IDEA: XBRL DOCUMENT v3.26.1
STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
6 Months Ended
Jul. 31, 2025
Jul. 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (191,386) $ (435,493)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation expense 4,979 4,979
Non-cash lease expense 0 89,652
Stock-based compensation 0 82,433
Changes in assets and liabilities:    
Prepaid expenses (6,925) (39,725)
Deposits 0 23,614
Other receivable (169) 0
Accounts payable and other payables 64,741 25,432
Change in operating lease liability 0 (93,334)
Income tax and franchise tax expenses payable 22,372 0
Advances from related party for operating expenses 104,415 335,998
Net cash used in operating activities (1,973) (6,444)
CASH FLOWS FROM FINANCING ACTIVITY    
Advances from related party 2,500 11,956
Net cash provided by financing activity 2,500 11,956
Net change in cash 527 5,512
Cash at beginning of period 272 13
Cash at end of period 799 5,525
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 $ 82,433