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STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Jan. 31, 2026
Jan. 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (415,368) $ (774,922)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation expense 9,957 9,957
Non-cash lease expense 0 89,652
Stock-based compensation 0 109,911
Changes in assets and liabilities:    
Prepaid expenses (8,443) 0
Deposits 0 23,614
Accounts payable and other payables 157,276 155,750
Change in operating lease liability 0 (93,334)
Income tax and franchise tax expenses 30,512 95,008
Advances from related party for operating expenses 223,378 369,689
Net cash used in operating activities (2,688) (14,675)
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 1,812 259
Cash at beginning of period 272 13
Cash at end of period 2,084 272
Supplemental cash flow disclosures:    
Income taxes paid 0 0
Interest expense paid 0 0
Non-cash investing and financing activities    
Stock-based compensation for restricted common shares $ 0 $ 109,911