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STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
9 Months Ended
Oct. 31, 2025
Oct. 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (333,904) $ (631,785)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation expense 7,468 7,468
Non-cash lease expense 0 89,652
Stock-based compensation 0 109,911
Changes in assets and liabilities:    
Prepaid expenses (7,698) (39,725)
Deposits 0 23,614
Other receivable (169) 0
Accounts payable and other payables 114,601 106,950
Change in operating lease liability 0 (93,334)
Income tax expenses payable 29,157 78,365
Advances from related party for operating expenses 187,733 335,999
Net cash used in operating activities (2,812) (12,885)
CASH FLOWS FROM FINANCING ACTIVITY    
Advances from related party 4,500 14,934
Net cash provided by financing activity 4,500 14,934
Net change in cash 1,688 2,049
Cash at beginning of period 272 13
Cash at end of period 1,960 2,062
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 $ 109,911