- INCOME TAXES (Details 2) - USD ($)	9 Months Ended
Oct. 31, 2020	Jan. 31, 2020
Income Tax Expense (Benefit), Continuing Operations [Abstract]
Computed "expected tax expense (benefit)	$ (16,727)	$ (1,453)
Change in valuation allowance	16,727	1,453
Actual tax expense (benefit)	$ 0	$ 0

Amount of cash inflow from realized tax benefit related to deductible compensation cost reported on the entity's tax return for equity instruments in excess of the compensation cost for those instruments recognized for financial reporting purposes.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 20
-Section 55
-Paragraph 24
-URI http://asc.fasb.org/extlink&oid=118258462&loc=d3e11374-113907

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- Definition

Amount of cash outflow for realized tax benefit related to deductible compensation cost reported on the entity's tax return for equity instruments in excess of the compensation cost for those instruments recognized for financial reporting purposes.

+ References

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- References

No definition available.

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- Definition

Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 45
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=116821951&loc=d3e32123-109318

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