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SUBSEQUENT EVENTS
12 Months Ended
Jan. 31, 2026
SUBSEQUENT EVENTS  
SUBSEQUENT EVENTS

Note 9 – SUBSEQUENT EVENTS

 

The Company has evaluated subsequent events in accordance with Accounting Standards Codification (“ASC”) Topic 855, Subsequent Events. Management reviewed all events and transactions that occurred after the balance sheet date of January 31, 2026, through the date the financial statements were issued. Based on our evaluation, no material subsequent events have occurred that require disclosure or adjustment other than as described below.

 

On May 18, 2026, the Company entered into a deferred payment agreement regarding its accounts payable to a related party for the amount of $2,411,000, whereby both parties agreed to defer collection efforts for a period of twenty-four (24) months from May 18, 2026 (see Note 4).