0001697884
2021-02-01
2022-01-31
0001697884
2022-04-27
0001697884
2022-01-31
0001697884
2021-01-31
0001697884
2020-02-01
2021-01-31
0001697884
us-gaap:CommonStockMember
2020-01-31
0001697884
us-gaap:ReceivablesFromStockholderMember
2020-01-31
0001697884
us-gaap:AdditionalPaidInCapitalMember
2020-01-31
0001697884
us-gaap:RetainedEarningsMember
2020-01-31
0001697884
2020-01-31
0001697884
us-gaap:CommonStockMember
2021-01-31
0001697884
us-gaap:ReceivablesFromStockholderMember
2021-01-31
0001697884
us-gaap:AdditionalPaidInCapitalMember
2021-01-31
0001697884
us-gaap:RetainedEarningsMember
2021-01-31
0001697884
us-gaap:CommonStockMember
2020-02-01
2021-01-31
0001697884
us-gaap:ReceivablesFromStockholderMember
2020-02-01
2021-01-31
0001697884
us-gaap:AdditionalPaidInCapitalMember
2020-02-01
2021-01-31
0001697884
us-gaap:RetainedEarningsMember
2020-02-01
2021-01-31
0001697884
2020-02-01
2021-01-24
0001697884
us-gaap:CommonStockMember
2021-02-01
2022-01-31
0001697884
us-gaap:ReceivablesFromStockholderMember
2021-02-01
2022-01-31
0001697884
us-gaap:AdditionalPaidInCapitalMember
2021-02-01
2022-01-31
0001697884
us-gaap:RetainedEarningsMember
2021-02-01
2022-01-31
0001697884
us-gaap:CommonStockMember
2022-01-31
0001697884
us-gaap:ReceivablesFromStockholderMember
2022-01-31
0001697884
us-gaap:AdditionalPaidInCapitalMember
2022-01-31
0001697884
us-gaap:RetainedEarningsMember
2022-01-31
0001697884
2021-05-12
iso4217:USD
shares
iso4217:USD
shares
0001697884
false
--01-31
2021
FY
true
false
10-K
true
2022-01-31
false
333-216465
VITASPRING BIOMEDICAL CO. LTD.
NV
37-1836726
400 Spectrum Center Dr. #1620
Irvine
CA
92618
(949)
202-9235
No
No
Yes
Yes
Non-accelerated Filer
true
false
3090
206520030
3495
Douglas E. Faulkner, CPA
San Dimas, California
107212
45398
2952022
2634
144000
3061868
189398
64636
459955
17614
542205
3604073
189398
1251500
210923
94358
93034
1556781
93034
463572
6181
469753
2026534
93034
20652
19150
137634
290407
877797
814899
-816724
447278
1577539
96364
3604073
189398
5613200
248200
3545200
136000
2068000
112200
586894
537582
-1481106
425382
217104
-1264002
425382
205983864
91090350
10902006
3634
18262
-21896
43608204
-6233700
-623
-2875
16468400
1647
80695
144925120
14492
-290407
718817
-425382
209670030
19150
-290407
814899
-447278
-11285015
-1129
1129
1000000
100
49900
7135015
2531
152773
11869
1264002
206520030
20652
-137634
877797
816724
-1264002
425382
8361
167173
434218
6181
2952022
2634
-144000
144000
17614
1251500
3617
210923
1324
93034
84811
-42130
72997
72997
3498
8684
50000
82342
50000
87528
61814
45398
45398
107212
45398
800
152773
290407
<p id="xdx_800_eus-gaap--BusinessDescriptionAndBasisOfPresentationTextBlock_zbARjgTRxWX8" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 1 – <span id="xdx_826_zMdXu4XFKmDc">ORGANIZATION AND NATURE
OF BUSINESS</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">VitaSpring Biomedical Co., Ltd (formerly
Shemn Corp.) (“the Company”) was incorporated in the State of Nevada on September 6, 2016. The Company aims to build a cell
medical industry, invest in research and development of stem cell applications in regenerative medicine, establish advanced medical research
centers and high standard cell production centers, and provide “GTP” standard stem cell preparations for the development of
cellular drugs. Through the development of cell medicine, it will become a leading international business group in the fields of regenerative
medicine applied to the innovative fields of medicine, preventive health care, beauty, and anti-aging. The “GTP Cell Center”
is basis for its business, which is cross-domain in biotechnology medical treatment, medicine and medical materials, and focuses on the
development of cell medical treatment.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_802_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zvLaSCat3NGa" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 2 – <span id="xdx_829_zvGa9rLh7L4f">GOING CONCERN</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The accompanying financial statements have
been prepared in conformity with generally accepted accounting principles, which contemplate continuation of the Company as a going concern.
The Company has retained earnings of $816,724 and a cash flow from operations amounting to $134,811 for year ended January 31, 2022. The
Company has an accumulated deficit of $447,278 and a negative cash flow from operations amounting to $42,130 for year ended January 31,
2022. The Company had $5,613,200 and $248,200 in revenues for the years ended January 31, 2022 and 2021, respectively. There is substantial
doubt about the Company’s ability to continue as a going concern due to the limited operating history of the business. As such,
no assurance that the Company will continue to be profitable. Management anticipates that the Company will be dependent, for the near
future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to
raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will
be successful in this or any of its endeavors or become financially viable and continue as a going concern.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_80C_eus-gaap--SignificantAccountingPoliciesTextBlock_zDuYSg8yNo3e" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 3 – <span id="xdx_824_zOMQDbdYQ8Ld">SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_847_eus-gaap--BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_zcOWE4mznv02" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_86C_zCVl8F2Adcjl">Basis of presentation</span> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The accompanying financial statements have
been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s year-end
is January 31.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_844_eus-gaap--UseOfEstimates_zqGQ0flQg178" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_866_z0CpFUb3zwL7">Use of Estimates</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The preparation of financial statements
in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported
amount of revenues and expenses during the reporting year. Actual results could differ from those estimates.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><span style="letter-spacing: -0.1pt"> </span></p>
<p id="xdx_847_eus-gaap--CashAndCashEquivalentsDisclosureTextBlock_zhUpnXcENa3l" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><span style="letter-spacing: -0.1pt"><b><i>Cash</i></b></span><b><i>
and <span id="xdx_865_zuHMptjyNbAa">Cash </span><span style="letter-spacing: -0.15pt">E</span>q<span style="letter-spacing: -0.1pt">ui</span><span style="letter-spacing: -0.15pt">v</span>a<span style="letter-spacing: -0.1pt">lents</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><span style="letter-spacing: -0.1pt">T</span>h<span style="letter-spacing: -0.1pt">e
C</span>o<span style="letter-spacing: -0.2pt">m</span>p<span style="letter-spacing: -0.1pt">a</span>ny <span style="letter-spacing: -0.1pt">c</span>o<span style="letter-spacing: -0.1pt">nsi</span>d<span style="letter-spacing: -0.1pt">ers
all</span> h<span style="letter-spacing: -0.1pt">i</span>gh<span style="letter-spacing: -0.1pt">ly li</span>qu<span style="letter-spacing: -0.15pt">i</span>d
<span style="letter-spacing: -0.1pt">inves</span>t<span style="letter-spacing: -0.2pt">m</span><span style="letter-spacing: -0.1pt">e</span>n<span style="letter-spacing: -0.1pt">ts
wit</span>h <span style="letter-spacing: -0.1pt">t</span>h<span style="letter-spacing: -0.1pt">e ori</span>g<span style="letter-spacing: -0.15pt">i</span>n<span style="letter-spacing: -0.1pt">a</span>l
<span style="letter-spacing: -0.2pt">m</span>atu<span style="letter-spacing: -0.1pt">ritie</span>s <span style="letter-spacing: -0.1pt">o</span>f
<span style="letter-spacing: -0.1pt">thre</span>e <span style="letter-spacing: -0.2pt">m</span>on<span style="letter-spacing: -0.1pt">t</span>hs
or <span style="letter-spacing: -0.1pt">les</span>s <span style="letter-spacing: -0.1pt">to </span>be ca<span style="letter-spacing: -0.15pt">s</span>h
<span style="letter-spacing: -0.15pt">e</span><span style="letter-spacing: -0.1pt">q</span>u<span style="letter-spacing: -0.1pt">i</span>v<span style="letter-spacing: -0.15pt">a</span><span style="letter-spacing: -0.1pt">le</span>n<span style="letter-spacing: -0.1pt">t</span>s.
The Company had $107,212 and $45,398 of cash equivalents as of January 31, 2022 and 2021, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_84A_eus-gaap--ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy_zi5lGKHyfg5e" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><span style="letter-spacing: -0.1pt"><b><i>A<span id="xdx_864_zjaSRGN0aar1">llowance
for Doubtful Accounts</span></i></b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The allowance for doubtful accounts represents
an estimate by the Company's management of specific accounts deemed uncollectible. The estimate takes into account prior bad debt experience
and customer receivables outstanding for 90 days or more. Allowance for doubtful accounts was $0 as of January 31, 2022.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_84B_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zg0RXVLP3j91" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_862_zHHRXYfCgm11">Prepaid Expenses and Deposits</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Prepaid Expenses are recorded at cost less
amortized value. The Company had $2,634 and $0 in prepaid expenses and deposits as of January 31, 2022 and 2021, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">F-8</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 3 – SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (Continued)</i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt"><b><i> </i></b></p>
<p id="xdx_846_eus-gaap--InventoryDisclosureTextBlock_zCP7cOJTwFIh" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt"><b><i>I<span id="xdx_86D_z0tZN3SBeUMa">nventories</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Inventories are stated at the lower of cost
or market. Cost is principally determined using the first-in, first out (FIFO) method. The Company had $0 and $144,000 in finished goods
inventory as of January 31, 2022 and 2021, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p id="xdx_845_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zRJdugLZUME5" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_86E_zwRFzQVrMLe">Depreciation, Amortization, and Capitalization
</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The Company records depreciation and amortization
when appropriate using straight-line balance method over the estimated useful life of the assets. The Company estimates that the useful
life of necessary equipment is 5 years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major
renewals, and replacements that increase the property's useful life are capitalized. Property sold or retired, together with the related
accumulated depreciation is removed from the appropriated accounts and the resultant gain or loss is included in net income.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p id="xdx_841_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_zdlZHHS3a9f8" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_86F_zeTtm62qvDsh">Accounts Payable and Accrued Liabilities</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Accounts payable discloses a liability to
a creditor, carried on open account, usually for purchases of goods and services. Accrued liabilities represent unpaid goods and services.
The Company had $1,251,500 and $0 in accounts payable and accrued liabilities as of January 31, 2022 and 2021, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_84D_eus-gaap--FinanceLoanAndLeaseReceivablesHeldForInvestmentAllowanceAndNonperformingLoansPolicy_zv5w3ytAMqud" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_865_z2DZLLBsPHYg">Credit Card Liability</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Credit card liability represents amounts
owed to credit card issuers for money borrowed to pay merchants for goods and services based on the cardholder’s promise to pay
the card issuer borrowed amounts plus other agreed upon charges. The Company had $0 and $0 in credit card liability as of January 31,
2022 and 2021, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_840_eus-gaap--FinancialInstrumentsDisclosureTextBlock_zxDLyGj4MnQ" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_867_zAi38v2ssmT5">Fair Value of Financial Instruments</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">ASC topic 820 "Fair Value Measurements
and Disclosures" establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy
prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">These tiers include:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-size: 10pt">Level 1:</span></td>
<td style="width: 89%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-size: 10pt">defined as observable inputs such as quoted prices in active markets;</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-size: 10pt">Level 2:</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">defined as inputs other than quoted prices
in active markets that are either directly or indirectly</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">observable;</p></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-size: 10pt">Level 3:</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">defined as unobservable inputs in which
little or no market data exists, therefore requiring an entity</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">to develop its own assumptions.</p></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The carrying value of cash and the Company’s
loan from shareholder approximates its fair value due to their short-term maturity.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_84F_eus-gaap--IncomeTaxPolicyTextBlock_ziLWakWq9tFi" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_863_zF3QUjhIyTb4">Income Taxes</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Income taxes are computed using the asset
and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences
between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws.
A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">F-9</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 3 – SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (Continued)</i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_840_eus-gaap--RevenueRecognitionAccountingPolicyGrossAndNetRevenueDisclosure_z6S8Y1kdfhI2" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_86A_z1Kf8GplnLDi">Revenue Recognition</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The Company recognizes revenue in accordance
with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers”. The core principle
of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects
the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity recognizes revenue in
accordance with that core principle by applying the following steps: Step 1: Identify the contract(s) with a customer Step 2: Identify
the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance
obligations in the contract Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. Specifically, Section
606-10-50 requires an entity to provide information about: a. Revenue recognized from contracts with customers, including the disaggregation
of revenue into appropriate categories; b. Contract balances, including the opening and closing balances of receivables, contract assets,
and contract liabilities; c. Performance obligations, including when the entity typically satisfies its performance obligations and the
transaction price that is allocated to the remaining performance obligations in a contract; d. Significant judgments, and changes in judgments,
made in applying the requirements to those contracts. For the years ended January 31, 2022 and 2021, the Company generated $5,613,200
and $248,200 in revenue, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p id="xdx_84F_eus-gaap--ScheduleOfEarningsPerShareBasicByCommonClassTextBlock_z8LBr40kWbsd" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_862_zDLSU0VnMTO4">Basic Income (Loss) Per Share</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The Company computes income (loss) per share
in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available
to common shareholders by the weighted average number of outstanding common shares during the year.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Diluted income (loss) per share gives effect
to all dilutive potential common shares outstanding during the year. Dilutive loss per share excludes all potential common shares if their
effect is anti-dilutive. As of January 31, 2022 and 2021, there were no potentially dilutive debt or equity instruments issued or outstanding.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p id="xdx_84D_eus-gaap--ComprehensiveIncomeNoteTextBlock_zdceEUmVaBEh" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_867_zSziXjO4cUff">Comprehensive Income (Loss)</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Comprehensive income (loss) is defined as
all changes in stockholders’ equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive
income (loss) includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation
adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of January 31, 2022
and 2021, there were no differences between our comprehensive income (loss) and net income (loss).</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p id="xdx_844_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_zedSj6QDAsZ2" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_864_zIhxgIlS0cmd">Stock-Based Compensation</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The Company measures all stock-based awards
granted to employees, directors and non-employees based on the fair value on the date of grant in accordance with ASC Topic 718. Compensation
expense of those awards is recognized over the requisite service period, which is generally the vesting period of the respective award.
Generally, the Company issues awards with either service-only vesting conditions and records the expense using the straight-line method
or service and performance vesting conditions and records the expense when achievement of the performance condition becomes probable using
the graded-vesting method. The Company accounts for forfeitures as they occur.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The fair value of stock-based grant awards
is estimated using the fair value of the Company’s most recent historical transaction with third parties. The Company classifies
stock-based compensation expense in its statements of operations in the same manner in which the award recipient’s payroll costs
are classified or in which the award recipient’s service payments are classified.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">F-10</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 3 – SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (Continued)</i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt"><b><i> </i></b></p>
<p id="xdx_843_eus-gaap--ForeignCurrencyDisclosureTextBlock_zb48YruqC7ed" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_86D_zeotAF1MDs27">Foreign Currency Translation</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The Company’s functional and reporting
currency is the U.S. dollar. Transactions may occur in foreign currencies and management has adopted ASC 830, “Foreign Currency
Translation Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing
at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in
effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on
translation or settlement of foreign currency denominated transactions or balances are included in the statement of operations.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p id="xdx_844_eus-gaap--LesseeLeasesPolicyTextBlock_z6BLWLyEeo6j" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt"><b><i><span id="xdx_86A_zXH0H8TWs9E1">Leases</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The Company determines whether a contract
is or contains a lease at contract inception. Operating leases are included in operating lease right-of-use (“ROU”) assets,
other current liabilities, and operating lease liabilities on our balance sheets. Finance leases are included in property and equipment,
other current liabilities, and other long-term liabilities on the Company’s balance sheets.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Operating lease ROU assets and operating
lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date.
As most of the Company’s leases do not provide an implicit rate, we use the Company’s incremental borrowing rate based on
the information available at commencement date in determining the present value of future payments. The operating lease ROU asset also
includes any lease payments made and excludes lease incentives and initial direct costs incurred. The Company’s lease terms may
include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">option. Operating lease expense for fixed
lease payments is recognized on a straight-line basis over the lease term. Variable lease payments are generally expensed as incurred
and may include certain index-based changes in rent and other non-fixed payments for services provided by the lessor. The Company’s
leases do not contain any material residual guarantees or material restrictive covenants.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Lease arrangements with lease and non-lease
components are generally accounted for separately. For certain equipment leases, such as vehicles, the Company will account for the lease
and non-lease components as a single lease component. Additionally, for certain equipment leases, the Company will apply a portfolio approach
to effectively account for the operating lease ROU assets and liabilities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt"><b><i> </i></b></p>
<p id="xdx_840_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zqAHgR0gBlea" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_861_zfrv3ep9BS82">Risk Factors</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The following risks could adversely affect
the Company’s business, financial condition, cash flows, and results of operations. These risk factors do not identify all risks
that we face; our operations could also be affected by factors that are not presently known to us or that we currently consider to be
immaterial to our operations. Due to risks and uncertainties, known and unknown, our past financial results may not be a reliable indicator
of future performance, and historical trends should not be used to anticipate results or trends in future years.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The COVID-19 pandemic has adversely affected
significant portions of our business and could have a material adverse effect on our financial condition and results of operations. The
Company is subject to numerous pandemic-related risks, including those described below. The degree to which COVID-19 impacts the results
will depend on future developments, which are highly uncertain and cannot be predicted, including, but not limited to, the duration and
severity of the pandemic, the actions taken to contain the virus or treat its impact, other actions taken by governments, businesses,
and individuals in response to the virus and resulting economic disruption, and how quickly and to what extent normal economic and operating
conditions can resume. We are similarly unable to predict the extent of the impact of the pandemic on our customers, suppliers, vendors,
and other partners, and their financial conditions, but a material effect on these parties could also materially adversely affect us.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">F-11</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 3 – SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (Continued)</i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The pandemic has resulted in authorities
imposing, and businesses and individuals implementing, numerous measures to try to contain the virus, such as travel bans and restrictions,
quarantines, shelter-in-place/stay-at-home and social distancing orders, and shutdowns. These measures have impacted and may further impact
our workforce and operations, the operations of our customers, and those of our respective vendors, suppliers, and partners.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">There is considerable uncertainty regarding
the business impacts from such measures and potential future measures. Shelter-in-place orders and other measures, including work-from-home
and social distancing policies implemented to protect employees.</p>
<p style="font: 12pt Arial Narrow, Helvetica, Sans-Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_85C_zHVmDDgKsQ5e" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The pandemic has caused the Company to modify
its business practices, including with respect to employee travel; employee work locations; cancellation of physical participation in
meetings, events, and conferences; and social distancing measures. The Company may take further actions as required by government authorities
or others, or that we determine are in the best interests of our employees, customers, suppliers, vendors, and partners. Work-from-home
and other measures introduce additional operational risks, including cybersecurity risks, and have affected the way we conduct our product
development, validation, and qualification, customer support, and other activities, which could have an adverse effect on our operations.
There is no certainty that such measures will be sufficient to mitigate the risks posed by the virus, and illness and workforce disruptions
could lead to unavailability of key personnel and harm our ability to perform critical functions.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_847_eus-gaap--BasisOfPresentationAndSignificantAccountingPoliciesTextBlock_zcOWE4mznv02" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_86C_zCVl8F2Adcjl">Basis of presentation</span> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The accompanying financial statements have
been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s year-end
is January 31.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_844_eus-gaap--UseOfEstimates_zqGQ0flQg178" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_866_z0CpFUb3zwL7">Use of Estimates</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The preparation of financial statements
in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported
amount of revenues and expenses during the reporting year. Actual results could differ from those estimates.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><span style="letter-spacing: -0.1pt"> </span></p>
<p id="xdx_847_eus-gaap--CashAndCashEquivalentsDisclosureTextBlock_zhUpnXcENa3l" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><span style="letter-spacing: -0.1pt"><b><i>Cash</i></b></span><b><i>
and <span id="xdx_865_zuHMptjyNbAa">Cash </span><span style="letter-spacing: -0.15pt">E</span>q<span style="letter-spacing: -0.1pt">ui</span><span style="letter-spacing: -0.15pt">v</span>a<span style="letter-spacing: -0.1pt">lents</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><span style="letter-spacing: -0.1pt">T</span>h<span style="letter-spacing: -0.1pt">e
C</span>o<span style="letter-spacing: -0.2pt">m</span>p<span style="letter-spacing: -0.1pt">a</span>ny <span style="letter-spacing: -0.1pt">c</span>o<span style="letter-spacing: -0.1pt">nsi</span>d<span style="letter-spacing: -0.1pt">ers
all</span> h<span style="letter-spacing: -0.1pt">i</span>gh<span style="letter-spacing: -0.1pt">ly li</span>qu<span style="letter-spacing: -0.15pt">i</span>d
<span style="letter-spacing: -0.1pt">inves</span>t<span style="letter-spacing: -0.2pt">m</span><span style="letter-spacing: -0.1pt">e</span>n<span style="letter-spacing: -0.1pt">ts
wit</span>h <span style="letter-spacing: -0.1pt">t</span>h<span style="letter-spacing: -0.1pt">e ori</span>g<span style="letter-spacing: -0.15pt">i</span>n<span style="letter-spacing: -0.1pt">a</span>l
<span style="letter-spacing: -0.2pt">m</span>atu<span style="letter-spacing: -0.1pt">ritie</span>s <span style="letter-spacing: -0.1pt">o</span>f
<span style="letter-spacing: -0.1pt">thre</span>e <span style="letter-spacing: -0.2pt">m</span>on<span style="letter-spacing: -0.1pt">t</span>hs
or <span style="letter-spacing: -0.1pt">les</span>s <span style="letter-spacing: -0.1pt">to </span>be ca<span style="letter-spacing: -0.15pt">s</span>h
<span style="letter-spacing: -0.15pt">e</span><span style="letter-spacing: -0.1pt">q</span>u<span style="letter-spacing: -0.1pt">i</span>v<span style="letter-spacing: -0.15pt">a</span><span style="letter-spacing: -0.1pt">le</span>n<span style="letter-spacing: -0.1pt">t</span>s.
The Company had $107,212 and $45,398 of cash equivalents as of January 31, 2022 and 2021, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_84A_eus-gaap--ReceivablesTradeAndOtherAccountsReceivableAllowanceForDoubtfulAccountsPolicy_zi5lGKHyfg5e" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><span style="letter-spacing: -0.1pt"><b><i>A<span id="xdx_864_zjaSRGN0aar1">llowance
for Doubtful Accounts</span></i></b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The allowance for doubtful accounts represents
an estimate by the Company's management of specific accounts deemed uncollectible. The estimate takes into account prior bad debt experience
and customer receivables outstanding for 90 days or more. Allowance for doubtful accounts was $0 as of January 31, 2022.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_84B_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zg0RXVLP3j91" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_862_zHHRXYfCgm11">Prepaid Expenses and Deposits</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Prepaid Expenses are recorded at cost less
amortized value. The Company had $2,634 and $0 in prepaid expenses and deposits as of January 31, 2022 and 2021, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">F-8</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 3 – SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (Continued)</i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt"><b><i> </i></b></p>
<p id="xdx_846_eus-gaap--InventoryDisclosureTextBlock_zCP7cOJTwFIh" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt"><b><i>I<span id="xdx_86D_z0tZN3SBeUMa">nventories</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Inventories are stated at the lower of cost
or market. Cost is principally determined using the first-in, first out (FIFO) method. The Company had $0 and $144,000 in finished goods
inventory as of January 31, 2022 and 2021, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p id="xdx_845_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zRJdugLZUME5" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_86E_zwRFzQVrMLe">Depreciation, Amortization, and Capitalization
</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The Company records depreciation and amortization
when appropriate using straight-line balance method over the estimated useful life of the assets. The Company estimates that the useful
life of necessary equipment is 5 years. Expenditures for maintenance and repairs are charged to expense as incurred. Additions, major
renewals, and replacements that increase the property's useful life are capitalized. Property sold or retired, together with the related
accumulated depreciation is removed from the appropriated accounts and the resultant gain or loss is included in net income.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p id="xdx_841_eus-gaap--AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock_zdlZHHS3a9f8" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_86F_zeTtm62qvDsh">Accounts Payable and Accrued Liabilities</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Accounts payable discloses a liability to
a creditor, carried on open account, usually for purchases of goods and services. Accrued liabilities represent unpaid goods and services.
The Company had $1,251,500 and $0 in accounts payable and accrued liabilities as of January 31, 2022 and 2021, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_84D_eus-gaap--FinanceLoanAndLeaseReceivablesHeldForInvestmentAllowanceAndNonperformingLoansPolicy_zv5w3ytAMqud" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_865_z2DZLLBsPHYg">Credit Card Liability</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Credit card liability represents amounts
owed to credit card issuers for money borrowed to pay merchants for goods and services based on the cardholder’s promise to pay
the card issuer borrowed amounts plus other agreed upon charges. The Company had $0 and $0 in credit card liability as of January 31,
2022 and 2021, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_840_eus-gaap--FinancialInstrumentsDisclosureTextBlock_zxDLyGj4MnQ" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_867_zAi38v2ssmT5">Fair Value of Financial Instruments</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">ASC topic 820 "Fair Value Measurements
and Disclosures" establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy
prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">These tiers include:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 11%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-size: 10pt">Level 1:</span></td>
<td style="width: 89%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-size: 10pt">defined as observable inputs such as quoted prices in active markets;</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-size: 10pt">Level 2:</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">defined as inputs other than quoted prices
in active markets that are either directly or indirectly</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">observable;</p></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-size: 10pt">Level 3:</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">defined as unobservable inputs in which
little or no market data exists, therefore requiring an entity</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">to develop its own assumptions.</p></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The carrying value of cash and the Company’s
loan from shareholder approximates its fair value due to their short-term maturity.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_84F_eus-gaap--IncomeTaxPolicyTextBlock_ziLWakWq9tFi" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_863_zF3QUjhIyTb4">Income Taxes</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Income taxes are computed using the asset
and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences
between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws.
A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">F-9</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 3 – SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (Continued)</i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_840_eus-gaap--RevenueRecognitionAccountingPolicyGrossAndNetRevenueDisclosure_z6S8Y1kdfhI2" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_86A_z1Kf8GplnLDi">Revenue Recognition</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The Company recognizes revenue in accordance
with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers”. The core principle
of ASC 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects
the consideration to which the entity expects to be entitled in exchange for those goods or services. An entity recognizes revenue in
accordance with that core principle by applying the following steps: Step 1: Identify the contract(s) with a customer Step 2: Identify
the performance obligations in the contract Step 3: Determine the transaction price Step 4: Allocate the transaction price to the performance
obligations in the contract Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. Specifically, Section
606-10-50 requires an entity to provide information about: a. Revenue recognized from contracts with customers, including the disaggregation
of revenue into appropriate categories; b. Contract balances, including the opening and closing balances of receivables, contract assets,
and contract liabilities; c. Performance obligations, including when the entity typically satisfies its performance obligations and the
transaction price that is allocated to the remaining performance obligations in a contract; d. Significant judgments, and changes in judgments,
made in applying the requirements to those contracts. For the years ended January 31, 2022 and 2021, the Company generated $5,613,200
and $248,200 in revenue, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p id="xdx_84F_eus-gaap--ScheduleOfEarningsPerShareBasicByCommonClassTextBlock_z8LBr40kWbsd" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_862_zDLSU0VnMTO4">Basic Income (Loss) Per Share</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The Company computes income (loss) per share
in accordance with FASB ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available
to common shareholders by the weighted average number of outstanding common shares during the year.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Diluted income (loss) per share gives effect
to all dilutive potential common shares outstanding during the year. Dilutive loss per share excludes all potential common shares if their
effect is anti-dilutive. As of January 31, 2022 and 2021, there were no potentially dilutive debt or equity instruments issued or outstanding.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p id="xdx_84D_eus-gaap--ComprehensiveIncomeNoteTextBlock_zdceEUmVaBEh" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_867_zSziXjO4cUff">Comprehensive Income (Loss)</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Comprehensive income (loss) is defined as
all changes in stockholders’ equity (deficit), exclusive of transactions with owners, such as capital investments. Comprehensive
income (loss) includes net income or loss, changes in certain assets and liabilities that are reported directly in equity such as translation
adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. As of January 31, 2022
and 2021, there were no differences between our comprehensive income (loss) and net income (loss).</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p id="xdx_844_eus-gaap--ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock_zedSj6QDAsZ2" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_864_zIhxgIlS0cmd">Stock-Based Compensation</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The Company measures all stock-based awards
granted to employees, directors and non-employees based on the fair value on the date of grant in accordance with ASC Topic 718. Compensation
expense of those awards is recognized over the requisite service period, which is generally the vesting period of the respective award.
Generally, the Company issues awards with either service-only vesting conditions and records the expense using the straight-line method
or service and performance vesting conditions and records the expense when achievement of the performance condition becomes probable using
the graded-vesting method. The Company accounts for forfeitures as they occur.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The fair value of stock-based grant awards
is estimated using the fair value of the Company’s most recent historical transaction with third parties. The Company classifies
stock-based compensation expense in its statements of operations in the same manner in which the award recipient’s payroll costs
are classified or in which the award recipient’s service payments are classified.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">F-10</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 3 – SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (Continued)</i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt"><b><i> </i></b></p>
<p id="xdx_843_eus-gaap--ForeignCurrencyDisclosureTextBlock_zb48YruqC7ed" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_86D_zeotAF1MDs27">Foreign Currency Translation</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The Company’s functional and reporting
currency is the U.S. dollar. Transactions may occur in foreign currencies and management has adopted ASC 830, “Foreign Currency
Translation Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing
at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in
effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on
translation or settlement of foreign currency denominated transactions or balances are included in the statement of operations.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p id="xdx_844_eus-gaap--LesseeLeasesPolicyTextBlock_z6BLWLyEeo6j" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt"><b><i><span id="xdx_86A_zXH0H8TWs9E1">Leases</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The Company determines whether a contract
is or contains a lease at contract inception. Operating leases are included in operating lease right-of-use (“ROU”) assets,
other current liabilities, and operating lease liabilities on our balance sheets. Finance leases are included in property and equipment,
other current liabilities, and other long-term liabilities on the Company’s balance sheets.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Operating lease ROU assets and operating
lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date.
As most of the Company’s leases do not provide an implicit rate, we use the Company’s incremental borrowing rate based on
the information available at commencement date in determining the present value of future payments. The operating lease ROU asset also
includes any lease payments made and excludes lease incentives and initial direct costs incurred. The Company’s lease terms may
include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">option. Operating lease expense for fixed
lease payments is recognized on a straight-line basis over the lease term. Variable lease payments are generally expensed as incurred
and may include certain index-based changes in rent and other non-fixed payments for services provided by the lessor. The Company’s
leases do not contain any material residual guarantees or material restrictive covenants.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Lease arrangements with lease and non-lease
components are generally accounted for separately. For certain equipment leases, such as vehicles, the Company will account for the lease
and non-lease components as a single lease component. Additionally, for certain equipment leases, the Company will apply a portfolio approach
to effectively account for the operating lease ROU assets and liabilities.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt"><b><i> </i></b></p>
<p id="xdx_840_eus-gaap--SchedulesOfConcentrationOfRiskByRiskFactorTextBlock_zqAHgR0gBlea" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i><span id="xdx_861_zfrv3ep9BS82">Risk Factors</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The following risks could adversely affect
the Company’s business, financial condition, cash flows, and results of operations. These risk factors do not identify all risks
that we face; our operations could also be affected by factors that are not presently known to us or that we currently consider to be
immaterial to our operations. Due to risks and uncertainties, known and unknown, our past financial results may not be a reliable indicator
of future performance, and historical trends should not be used to anticipate results or trends in future years.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The COVID-19 pandemic has adversely affected
significant portions of our business and could have a material adverse effect on our financial condition and results of operations. The
Company is subject to numerous pandemic-related risks, including those described below. The degree to which COVID-19 impacts the results
will depend on future developments, which are highly uncertain and cannot be predicted, including, but not limited to, the duration and
severity of the pandemic, the actions taken to contain the virus or treat its impact, other actions taken by governments, businesses,
and individuals in response to the virus and resulting economic disruption, and how quickly and to what extent normal economic and operating
conditions can resume. We are similarly unable to predict the extent of the impact of the pandemic on our customers, suppliers, vendors,
and other partners, and their financial conditions, but a material effect on these parties could also materially adversely affect us.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">F-11</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 3 – SUMMARY OF SIGNIFICANT
ACCOUNTING POLICIES (Continued)</i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The pandemic has resulted in authorities
imposing, and businesses and individuals implementing, numerous measures to try to contain the virus, such as travel bans and restrictions,
quarantines, shelter-in-place/stay-at-home and social distancing orders, and shutdowns. These measures have impacted and may further impact
our workforce and operations, the operations of our customers, and those of our respective vendors, suppliers, and partners.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">There is considerable uncertainty regarding
the business impacts from such measures and potential future measures. Shelter-in-place orders and other measures, including work-from-home
and social distancing policies implemented to protect employees.</p>
<p style="font: 12pt Arial Narrow, Helvetica, Sans-Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_801_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zrlYolvMxif" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 4 – <span id="xdx_829_zAjTaF9tA6S2">ADVANCES FROM RELATED
PARTY</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">For the year ended January 31, 2021, one
of the Company's major shareholders, a related party, advanced to the Company advances that amounted to $93,034. Advances are unsecured,
non-interest bearing and due on demand. The shareholder advances amounted to $<span id="xdx_90C_ecustom--Shareholder_iI_c20220131_za6Lq7VW8Ge4" title="Advances are unsecured, non-interest bearing and due on demand. The shareholder advances amounted to $94,358 as of January 31, 2022.">94,358</span> as of January 31, 2022.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
94358
<p id="xdx_80E_eus-gaap--ScheduleOfStockByClassTextBlock_zBdEOal3KxO6" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 5 – <span id="xdx_82A_z8pQF3m56EJj">COMMON STOCK</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The number of authorized shares of common
stock under the Certificate of Incorporation was 75,000,000, $0.001 par value, when the Company was incorporated on September 6, 2016.
The number of authorized shares of common stock under the Certificate of Incorporation was amended to 225,000,000 shares on November 29,
2018. The number of authorized shares of common stock under the Certificate of Incorporation was amended to 500,000,000 shares, $0.0001
par value, on May 22, 2020.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">On May 12, 2020, the Company amended its
articles of incorporation to affect the following: (a) the number of authorized shares of common stock under the Certificate of Incorporation
was amended to 500,000,000 shares, having a $0.0001 par value; (b) a stock split on a 1:5 basis, such that each share of the issued and
outstanding Common stock of the Corporation be forward split into five (5) shares of Common stock of the Corporation, effective on June
8, 2020 (the “Record Date”).</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">On July 14, 2020, the Company filed an 8-K
Form regarding the Board of Directors approvals of the following, as amended via Form 8-K filed on August 4, 2020: (1) the issuance of
up to 16,468,400 shares of common stock to certain non-U.S. accredited investors, at a purchase price of $0.005 per share, and (2) the
issuance of up to 131,891,600 shares of common stock, at par value, to non-U.S. consultants, directors, and employees.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">On September 9, 2020, the Company issued
6,800,000 shares of common stock related to its stock-based compensation plan to various marketing advisors, technical advisors, sales
distributors, brokers, and sales representatives of the Company.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">On October 4, 2020, the Company issued 131,891,600
shares of common stock related to its stock-based compensation plan to certain non-U.S. consultants, directors, and employees of the Company.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"/>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">On October 4, 2020, the Company issued 16,468,400
shares of common stock to investors for cash proceeds of $82,342 at a price of $0.005 per share.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">On November 24, 2020, the Company issued
6,233,520 shares of common stock related to its stock-based compensation plan to certain non-U.S. founders of the Company.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">On May 12, 2021, the Company issued<span id="xdx_906_eus-gaap--CommonStockSharesSubscriptions_iI_c20210512_zf7hVv5cKDKg" title="shares of common stock to investors for cash"> 1,000,000</span>
shares of common stock to investors for cash proceeds of $50,000 at a price of $0.005 per share.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">On May 12, 2021, the Company issued <span id="xdx_907_eus-gaap--EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares_iI_c20210512_zuIOfmKzaD09" title="shares of common stock related to its stock-based compensation">7,135,015</span>
shares of common stock related to its stock-based compensation plan to certain non-U.S. consultants, directors, and employees of the Company.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">There were <span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_c20220131_z2LvUBAkaEg7" title="shares of common stock issued and outstanding as of January 31, 2022">206,520,030</span> and <span id="xdx_906_eus-gaap--CommonStockSharesOutstanding_iI_c20210131_zjEF5BphFE9a" title="shares of common stock issued and outstanding as of January 31, 2021">209,670,030</span> shares
of common stock issued and outstanding as of January 31, 2022 and 2021, respectively.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">F-12</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
1000000
7135015
206520030
209670030
<p id="xdx_80F_eus-gaap--ScheduleOfShareBasedCompensationArrangementByShareBasedPaymentAwardRestrictedStockUnitsVestedAndExpectedToVestTableTextBlock_z7TNu5B6Wddb" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 6 – <span id="xdx_82E_z9HqPFWmsNFd">STOCK-BASED COMPENSATION</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The Company’s stock-based compensation
programs are long-term retention programs that are intended to attract, retain and provide incentives for employees, officers and directors,
and to align stockholder and employee interests.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Under the stock-based compensation plan,
the Company grants Incentive Stock Options (“ISO”), Nonstatutory Stock Options (“NSO”), Restricted Stock (“RS”)
and Restricted Stock Units (“RSU). ISO and NSO are granted under service conditions. RS and RSU are granted under vesting criteria
set by the Administrator and could be based upon the achievement of Company-wide, business unit, or individual goals (including, but not
limited to, continued employment or service), or any other basis determined by the Administrator in its discretion. Stock options granted
to employees generally vest over a four-year period, although certain grants may vest over a longer or shorter period. Stock options granted
to non-employees generally vest over a one-year period.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt"><i>Valuation of Stock-Based Compensation</i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Stock-based compensation cost is measured
at the grant date based on the fair value of the award. The fair value of the awards are fixed at grant date and amortized over the longer
of the remaining performance or service period. The fair value of stock-based grant awards is estimated using the fair value of the Company’s
most recent historical transaction with third parties.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_893_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zx11037wjICj" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">A summary of restricted share activity under
the 2020 <span id="xdx_8BB_zW3jH9ofHARc">Stock Plan for the year ended January 31, 2022 </span>are as follows:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 40%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-bottom: Black 1pt solid; width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">Number of Shares</span></td>
<td style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-bottom: Black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Weighted</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Average</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Exercise</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Price</p></td>
<td style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="border-bottom: Black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Weighted</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Average</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Remaining</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Contractual Life</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">(Years)</p></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">January 31, 2021</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20210131_z9KtfHDMko91" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="January 31,2021"><span style="font-size: 10pt">58,081,440</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">$</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">1</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Granted</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20210201__20220131_zjADzwydF0Ih" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Granted"><span style="font-size: 10pt">7,135,015</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Exercised</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Forfeited</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_di_c20210201__20220131_ztEzFMeSo0d1" style="border-bottom: Black 1pt solid; padding-right: -0.05in; padding-left: 5.4pt; text-align: right" title="Forfeited"><span style="font-size: 10pt">(11,285,015)</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">January 31, 2022</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20220131_zq5TW2FT91y" style="border-bottom: Black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="January 31,2022"><span style="font-size: 10pt">53,931,440</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">$</span></td>
<td style="border-bottom: Black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="border-bottom: Black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">1</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td></tr>
</table>
<p id="xdx_8A0_z7JrlLZwkBPe" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i/></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">A summary of the status of the Company’s
nonvested shares for the year ended as of January 31, 2022, and changes during the year ended January 31, 2022 are as follows:</p>
<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 58%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="width: 4%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-bottom: Black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">Number of Shares</span></td>
<td style="width: 4%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="border-bottom: Black 1pt solid; width: 19%; padding-right: 5.4pt; padding-left: 5.4pt">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Weighted</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Average</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Grant Date</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Fair Value</p></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Nonvested at January 31, 2021</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">58,081,440</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">$</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">0.005</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Granted</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">7,135,015</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">0.005</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Vested</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Forfeited</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-bottom: Black 1pt solid; padding-right: -0.05in; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">(11,285,015)</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">0.005</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Nonvested at January 31, 2022</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-bottom: Black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">53,931,440</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">$</span></td>
<td style="border-bottom: Black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">0.005</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Expected to vest</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">53,931,440</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">$</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">0.005</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">F-13</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Stock-based compensation: Common stock activity
for the year ended January 31, 2022 are as follows:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 29%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-bottom: Black 1pt solid; width: 17%; padding-right: 5.4pt; padding-left: 5.4pt">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Number of</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Stock-Based</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Compensation:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Common Stock</p></td>
<td style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="border-bottom: Black 1pt solid; width: 13%; padding-right: 5.4pt; padding-left: 5.4pt">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Weighted</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Average</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Exercise</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Price</p></td>
<td style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="border-bottom: Black 1pt solid; width: 13%; padding-right: 5.4pt; padding-left: 5.4pt">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Weighted</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Average</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Grant Date</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Fair Value</p></td>
<td style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="border-bottom: Black 1pt solid; width: 17%; padding-right: 5.4pt; padding-left: 5.4pt">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Weighted</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Average</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Remaining</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Contractual Life</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">(Years)</p></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">January 31, 2021</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">$</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">$</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Granted</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">144,925,120</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">0.005</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">1</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Exercised</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Canceled</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">January 31, 2022</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-bottom: Black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">144,925,120</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">$</span></td>
<td style="border-bottom: Black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">$</span></td>
<td style="border-bottom: Black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">0.005</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="border-bottom: Black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">1</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Expected to vest</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">144,925,120</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">$</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">$</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">0.005</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">1</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt"><i>Compensation Costs</i></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The Company recognizes the estimated compensation
cost of all stock-based awards generally on a straight-line basis over the requisite service period of the entire award, which is generally
the vesting period. The estimated compensation cost is based on the fair value of the common stock on the date of grant. The Company accounts
for forfeitures as they occur.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">As of January 31, 2022, there was $138,702
of unrecognized compensation cost related to non-vested stock-based awards which will be recognized over a weighted average period of
one year. Total unrecognized compensation cost will be adjusted for future changes based on actual forfeitures.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Share-based compensation recognized for
the year ended January 31, 2022 amounted to $<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iI_c20220131_zNlDb7Pb9O3g" title="Share-based compensation recognized for the year ended January 31, 2022 amounted to $167,170">167,170</span>. Share-based compensation recognized for the year ended January 31, 2021 amounted
to $0 as no stock-based compensation was issued.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p id="xdx_893_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zx11037wjICj" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">A summary of restricted share activity under
the 2020 <span id="xdx_8BB_zW3jH9ofHARc">Stock Plan for the year ended January 31, 2022 </span>are as follows:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 40%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-bottom: Black 1pt solid; width: 16%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">Number of Shares</span></td>
<td style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-bottom: Black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Weighted</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Average</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Exercise</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Price</p></td>
<td style="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="border-bottom: Black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt">
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Weighted</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Average</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Remaining</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">Contractual Life</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">(Years)</p></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">January 31, 2021</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20210131_z9KtfHDMko91" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="January 31,2021"><span style="font-size: 10pt">58,081,440</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">$</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">1</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Granted</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20210201__20220131_zjADzwydF0Ih" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Granted"><span style="font-size: 10pt">7,135,015</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Exercised</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Forfeited</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_iN_di_c20210201__20220131_ztEzFMeSo0d1" style="border-bottom: Black 1pt solid; padding-right: -0.05in; padding-left: 5.4pt; text-align: right" title="Forfeited"><span style="font-size: 10pt">(11,285,015)</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">January 31, 2022</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_c20220131_zq5TW2FT91y" style="border-bottom: Black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="January 31,2022"><span style="font-size: 10pt">53,931,440</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">$</span></td>
<td style="border-bottom: Black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="border-bottom: Black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">1</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td></tr>
</table>
58081440
7135015
11285015
53931440
167170
<p id="xdx_800_eus-gaap--SellingGeneralAndAdministrativeExpensesPolicyTextBlock_zYWPfa7CrmVl" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 7 – <span id="xdx_824_zcEOocELdYQk">SELLING, GENERAL AND
ADMINISTRATIVE EXPENSES</span></i></b></p>
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">For the years ended January 31, 2022 and
2021, the Company incurred $<span id="xdx_909_eus-gaap--GeneralAndAdministrativeExpense_c20210201__20220131_zKgTC9Y20Dxb" title="selling, general and administrative expenses">586,894</span> and $<span id="xdx_906_eus-gaap--GeneralAndAdministrativeExpense_c20200201__20210131_ztAeYeZzVFl8" title="selling, general and administrative expenses">537,582</span> in selling, general and administrative expenses, respectively. See financial statements
– supplementary information schedule I for details.</p>
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
586894
537582
<p id="xdx_80E_eus-gaap--CommitmentsAndContingenciesPolicyTextBlock_z9qcwRUYXBZ7" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 8 – <span id="xdx_829_zQ0G38eIkuY5">COMMITMENTS AND CONTINGENCIES</span></i></b></p>
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Operating Lease Commitment</i></b></p>
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">In July 2021, the Company entered into a
non-cancelable operating lease for an office facility in Irvine, California. The lease agreement requires 36 monthly lease payments that
range from $14,796 to $16,013 per month. The lease commences in August 2021 and expires in July 2024. The lease has a remaining lease
term of less than three years, with no options to extend.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The components of lease expense are as follows:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">For the year ended January 31, 2022, operating
lease costs amounted to $<span id="xdx_90C_eus-gaap--OperatingLeaseCost_c20210201__20220131_zb9mqSMB5HH1" title="operating lease costs">92,393</span>.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Other information related to leases are
as follows:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Supplemental Cash Flows Information:
</i></b><i>for the </i>year ended January 31, 2022</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Cash paid for amounts included in the measurement
of lease liabilities:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">·</span></td><td style="text-align: justify"><span style="font-size: 10pt">Operating cash flows from operating leases: $88,776</span></td></tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Right-of-use assets obtained in exchange
for lease obligations:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Symbol; font-size: 10pt">·</span></td><td style="text-align: justify"><span style="font-size: 10pt">Operating leases: $551,650</span></td></tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Weighted Average Remaining Lease Term for
operating leases: 2.5 years</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Weighted Average Discount Rate for operating
leases: 0.330%</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">F-14</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 8 – COMMITMENTS AND CONTINGENCIES
(Continued)</i></b></p>
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Operating Lease Commitment (Continued)</i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_89D_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_z1OmMrT3CHHf" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Future minimum <span id="xdx_8BE_zf97nf9mJoxj">lease payments under non-cancelable
leases as of January 31, 2022</span> are as follows:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
<td style="border: Black 1pt solid; width: 69%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">Fiscal Year </span></td>
<td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 25%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">Operating Leases</span></td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">2023</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">$</span></td>
<td id="xdx_98A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_c20220131_z2bWzYaBN2A9" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title=" Operating Leases 2023"><span style="font-size: 10pt">181,103</span></td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">2024</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_98D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_c20220131_zsh6Zrnb1RYi" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="2024"><span style="font-size: 10pt">188,402</span></td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">2025</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_98A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_c20220131_zyhtgOccEMOh" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="2025"><span style="font-size: 10pt">96,075</span></td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">2026</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_987_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_c20220131_zULdyJVGTkic" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="2026"><span style="font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0450">-</span></span></td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">Thereafter</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_986_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_c20220131_zOmUNah7eK84" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Thereafter"><span style="font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0452">-</span></span></td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">Total future minimum lease payments</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_98A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_c20220131_z20oDkX5fhGi" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Total future minimum lease payments"><span style="font-size: 10pt">465,580</span></td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">Less imputed interest</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_984_eus-gaap--ReceivableWithImputedInterestNetAmount_iNI_di_c20220131_zf76JFvi6rX5" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Less imputed interest"><span style="font-size: 10pt">(2,008)</span></td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">Total</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">$</span></td>
<td id="xdx_98E_ecustom--Total_iI_c20220131_zB5z5YnbIWDd" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Total"><span style="font-size: 10pt">463,572</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
<td style="border: Black 1pt solid; width: 68%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_491_20220131_zDcXrt6O85xi" style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 26%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">January
31, 2022</span></td></tr>
<tr id="xdx_40B_eus-gaap--OperatingLeaseLiability_iI_zh1BrZioo2Vc">
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Operating lease liabilities</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">$</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">181,103</span></td></tr>
<tr id="xdx_40B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zxv3XhWL2gK6">
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Operating lease liabilities, net of current</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">$</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">284,477</span></td></tr>
</table>
<p id="xdx_8A1_zOjW2sBQs9Ye" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
92393
<p id="xdx_89D_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_z1OmMrT3CHHf" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">Future minimum <span id="xdx_8BE_zf97nf9mJoxj">lease payments under non-cancelable
leases as of January 31, 2022</span> are as follows:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
<td style="border: Black 1pt solid; width: 69%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">Fiscal Year </span></td>
<td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 25%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">Operating Leases</span></td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">2023</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">$</span></td>
<td id="xdx_98A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_c20220131_z2bWzYaBN2A9" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title=" Operating Leases 2023"><span style="font-size: 10pt">181,103</span></td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">2024</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_98D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_c20220131_zsh6Zrnb1RYi" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="2024"><span style="font-size: 10pt">188,402</span></td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">2025</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_98A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_c20220131_zyhtgOccEMOh" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="2025"><span style="font-size: 10pt">96,075</span></td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">2026</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_987_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_c20220131_zULdyJVGTkic" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="2026"><span style="font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0450">-</span></span></td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">Thereafter</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_986_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_c20220131_zOmUNah7eK84" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Thereafter"><span style="font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0452">-</span></span></td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">Total future minimum lease payments</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_98A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_c20220131_z20oDkX5fhGi" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Total future minimum lease payments"><span style="font-size: 10pt">465,580</span></td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">Less imputed interest</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_984_eus-gaap--ReceivableWithImputedInterestNetAmount_iNI_di_c20220131_zf76JFvi6rX5" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Less imputed interest"><span style="font-size: 10pt">(2,008)</span></td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"> </td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"> </td></tr>
<tr>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-size: 10pt">Total</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">$</span></td>
<td id="xdx_98E_ecustom--Total_iI_c20220131_zB5z5YnbIWDd" style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Total"><span style="font-size: 10pt">463,572</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr>
<td style="border: Black 1pt solid; width: 68%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 6%; padding-right: 5.4pt; padding-left: 5.4pt"> </td>
<td id="xdx_491_20220131_zDcXrt6O85xi" style="border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 26%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">January
31, 2022</span></td></tr>
<tr id="xdx_40B_eus-gaap--OperatingLeaseLiability_iI_zh1BrZioo2Vc">
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Operating lease liabilities</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">$</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">181,103</span></td></tr>
<tr id="xdx_40B_eus-gaap--OperatingLeaseLiabilityCurrent_iI_zxv3XhWL2gK6">
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">Operating lease liabilities, net of current</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-size: 10pt">$</span></td>
<td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-size: 10pt">284,477</span></td></tr>
</table>
181103
188402
96075
465580
2008
463572
181103
284477
<p id="xdx_80E_eus-gaap--IncomeTaxDisclosureTextBlock_zcbGdBbk5OP" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 9 – <span id="xdx_82B_zEqd7FWMdLna">INCOME TAXES</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">There are inherent uncertainties related
to the interpretation of tax regulations in the jurisdictions in which the Company transacts business. The judgments and estimates made
at a point in time may change based on the outcome of tax audits, as well as changes to, or further interpretations of, regulations. The
Company adjusts its income tax expense in the period in which these events occur. If such changes take place, there is a risk that the
tax rate may increase or decrease in any period.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The FASB guidance contained in ASC Topic
740, <i>Income Taxes,</i> addresses the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements
and prescribes a threshold of “more likely than not” for recognition and derecognition of tax positions taken or expected
to be taken in a tax return.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The Company adopted this guidance and is
now required to recognize the effect of income tax positions only if those positions are more likely than not of being sustained. Recognized
income tax positions are measured at the largest amount that is greater than 50% likely of being recognized. Additionally, previously
recognized tax positions that no longer meet the more-likely-than-not threshold should be derecognized in the first financial reporting
period in which that threshold is no longer met. Changes in recognition or measurement will be reflected in the period in which the change
in judgment occurs.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The Company’s income tax filings are
subject to audit by various taxing authorities. The Company’s open audit periods are three years for federal and four years for
California. In evaluating the Company’s tax provisions and accruals, future taxable income, and the reversal of temporary differences,
interpretations, and tax planning strategies are considered. The Company had no material adjustments to its liabilities for unrecognized
income taxes under the guidelines of the ASC Topic 740 for uncertainty in income taxes and believes their estimates are appropriate based
on current facts and circumstances.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p id="xdx_89C_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zgZGALYXrw06" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The <span id="xdx_8BB_z1sGoBi4QRtk">components of provision for income taxes</span>
are:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 70%; padding-left: 2.5pt"> </td>
<td style="width: 4%; text-align: center; line-height: 11.3pt"> </td>
<td style="width: 13%; padding-right: 11.75pt">
<p style="font: 10pt/11.3pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">January 31,</p>
<p style="font: 10pt/11.3pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">2022</p></td>
<td style="width: 3%; text-align: center; line-height: 11.3pt"> </td>
<td style="width: 10%; padding-left: 16.15pt; text-align: center; line-height: 11.3pt"><span style="font-size: 10pt">January 31, 2021</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-left: 2.5pt; line-height: 11.3pt"><span style="font-size: 10pt"><span style="text-decoration: underline">Income taxes (payable)/receivable currently:</span></span></td>
<td style="text-align: center; line-height: 11.3pt"> </td>
<td style="padding-right: 11.75pt; text-align: center; line-height: 11.3pt"> </td>
<td style="text-align: center; line-height: 11.3pt"> </td>
<td style="padding-left: 16.15pt; text-align: center; line-height: 11.3pt"> </td></tr>
<tr style="vertical-align: top">
<td style="padding-left: 2.5pt; line-height: 11.3pt"><span style="font-size: 10pt">Federal</span></td>
<td style="text-align: center; line-height: 11.3pt"><span style="font-size: 10pt">$</span></td>
<td id="xdx_986_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_iN_di_c20210201__20220131_zYLypxiq5bhg" style="padding-right: 11.75pt; text-align: right; line-height: 11.3pt" title="Federal"><span style="font-size: 10pt">(210,923)</span></td>
<td style="text-align: center; line-height: 11.3pt"><span style="font-size: 10pt">$</span></td>
<td id="xdx_986_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_c20200201__20210131_zPAJgwGAvR23" style="padding-left: 16.15pt; text-align: right; line-height: 11.3pt" title="Federal"><span style="font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0470">-</span></span></td></tr>
<tr style="vertical-align: top">
<td style="padding-left: 2.5pt; line-height: 11.3pt"><span style="font-size: 10pt">State</span></td>
<td style="text-align: right; line-height: 11.3pt"> </td>
<td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_c20210201__20220131_zSMPuYfG5cN5" style="padding-right: 11.75pt; text-align: right; line-height: 11.3pt" title="State"><span style="font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0472">-</span></span></td>
<td style="text-align: right"> </td>
<td id="xdx_987_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_c20200201__20210131_zNeuETYUwaa" style="padding-left: 16.15pt; text-align: right" title="State"><span style="-sec-ix-hidden: xdx2ixbrl0474">-</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-left: 2.5pt; line-height: 11.3pt"><span style="font-size: 10pt"> Total income taxes payable currently</span></td>
<td style="text-align: right; line-height: 11.3pt"> </td>
<td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iN_di_c20210201__20220131_zxyAgJHyr2Uj" style="padding-right: 11.75pt; text-align: right; line-height: 11.3pt" title="Total income taxes payable currently"><span style="font-size: 10pt">(210,923)</span></td>
<td style="text-align: right"> </td>
<td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_c20200201__20210131_z1awP1KSWsY7" style="padding-left: 16.15pt; text-align: right" title="Total income taxes"><span style="-sec-ix-hidden: xdx2ixbrl0478">-</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt"><span style="text-decoration: underline">Deferred income tax</span></span></td>
<td style="text-align: right"> </td>
<td style="text-align: right"> </td>
<td style="text-align: right"> </td>
<td style="text-align: right"> </td></tr>
<tr>
<td style="padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt"><b><i>Federal</i></b></span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="text-align: right"> </td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="text-align: right"> </td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt">Deferred tax benefit (liability) – end of period/year</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td id="xdx_985_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_iN_di_c20210201__20220131_zS2OxBPJkAG9" style="text-align: right" title="Deferred tax benefit Federal"><span style="font-size: 10pt"> (6,181)</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td id="xdx_986_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_c20200201__20210131_z0s7HYKDPg56" style="text-align: right" title="Federal Deferred tax benefit"><span style="font-size: 10pt"> 93,929</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt">Valuation allowance</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td id="xdx_98E_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_c20210201__20220131_zgpaVlShciqh" style="border-bottom: black 1pt solid; text-align: right" title="Valuation Allowance"><span style="font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0484"> </span>-</span></td>
<td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right"> </td>
<td id="xdx_986_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_iN_di_c20200201__20210131_zoUqhZjJeNF9" style="border-bottom: black 1pt solid; text-align: right" title="ValuationAllowance"><span style="font-size: 10pt"> (93,929)</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt; text-align: center"><span style="font-size: 10pt">Total deferred tax benefit (liability) – end of period/year</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td id="xdx_98C_eus-gaap--DeferredTaxAssetsNet_iNI_di_c20220131_z4YXKzO5IRHe" style="text-align: right" title="Total deferred tax benefit"><span style="font-size: 10pt">(6,181)</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td id="xdx_986_eus-gaap--DeferredTaxAssetsNet_iI_c20210131_zNWkEAT2Xyka" style="text-align: right" title="Total deferred tax benefit (liability)"><span style="-sec-ix-hidden: xdx2ixbrl0490">-</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt">Deferred tax benefit (liability) – beginning of period/year</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="text-align: right"><span style="font-size: 10pt"> 93,929</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="text-align: right"><span style="font-size: 10pt"> 4,598</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt">Valuation allowance</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt"> (93,929)</span></td>
<td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right"> </td>
<td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt"> (4,598)</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt; text-align: center"><span style="font-size: 10pt">Total deferred tax benefit (liability) – beginning of period/year</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">-<span style="font-size: 10pt"> </span></td>
<td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">-<span style="font-size: 10pt"> </span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt; text-align: center"><span style="font-size: 10pt">Total federal deferred tax benefit (liability</span>)</td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="text-align: right"><span style="font-size: 10pt">(6,181)</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="text-align: right">-</td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt; text-align: center"> </td>
<td style="vertical-align: top"> </td>
<td> </td>
<td style="vertical-align: top"> </td>
<td> </td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt; text-align: justify"><span style="font-size: 10pt"><b><i>State</i></b></span> </td>
<td style="vertical-align: top"> </td>
<td> </td>
<td style="vertical-align: top"> </td>
<td> </td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt">Deferred tax benefit (liability) – end of period/year</span></td>
<td style="vertical-align: top; text-align: center"><span style="font-size: 10pt">$</span></td>
<td style="text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="vertical-align: top; text-align: center"><span style="font-size: 10pt">$</span></td>
<td style="text-align: right"><span style="font-size: 10pt">-</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt">Deferred tax benefit (liability) – beginning of period/year</span></td>
<td style="vertical-align: top"> </td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">-</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt; text-align: center"><span style="font-size: 10pt">Total state deferred tax benefit (liability)</span></td>
<td style="vertical-align: top"> </td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">-</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt; text-align: center"> </td>
<td style="vertical-align: top"> </td>
<td> </td>
<td style="vertical-align: top"> </td>
<td> </td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt">Total deferred tax income (expense)</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td id="xdx_981_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_iN_di_c20210201__20220131_zCHA0GaEeGA8" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax income (expense)"><span style="font-size: 10pt">(6,181)</span></td>
<td style="vertical-align: top"> </td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">-</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt">Provision for income tax benefit (expense)</span></td>
<td style="vertical-align: top; text-align: center"><span style="font-size: 10pt">$</span></td>
<td id="xdx_98B_eus-gaap--IncomeTaxExpenseBenefit_iN_di_c20210201__20220131_z6KfiH59IBDi" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for income tax benefit (expense)"><span style="font-size: 10pt">(217,104)</span></td>
<td style="vertical-align: top; text-align: center"><span style="font-size: 10pt">$</span></td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">-</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"> </td>
<td style="vertical-align: top; text-align: center"> </td>
<td style="text-align: right"> </td>
<td style="vertical-align: top; text-align: center"> </td>
<td> </td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt">Deferred tax asset (liability) - long-term</span></td>
<td style="vertical-align: top; text-align: center"><span style="font-size: 10pt">$</span></td>
<td id="xdx_986_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_di_c20210201__20220131_zIbDHpSQtUsl" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset (liability) - long-term"><span style="font-size: 10pt">(6,181)</span></td>
<td style="vertical-align: top; text-align: center"><span style="font-size: 10pt">$</span></td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">-</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_8A4_zLowMMR0fEO8" style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify; text-indent: 0.5in"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">F-15</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center"><b><i> </i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i> </i></b></p>
<p id="xdx_89C_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zgZGALYXrw06" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The <span id="xdx_8BB_z1sGoBi4QRtk">components of provision for income taxes</span>
are:</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 70%; padding-left: 2.5pt"> </td>
<td style="width: 4%; text-align: center; line-height: 11.3pt"> </td>
<td style="width: 13%; padding-right: 11.75pt">
<p style="font: 10pt/11.3pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">January 31,</p>
<p style="font: 10pt/11.3pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: center">2022</p></td>
<td style="width: 3%; text-align: center; line-height: 11.3pt"> </td>
<td style="width: 10%; padding-left: 16.15pt; text-align: center; line-height: 11.3pt"><span style="font-size: 10pt">January 31, 2021</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-left: 2.5pt; line-height: 11.3pt"><span style="font-size: 10pt"><span style="text-decoration: underline">Income taxes (payable)/receivable currently:</span></span></td>
<td style="text-align: center; line-height: 11.3pt"> </td>
<td style="padding-right: 11.75pt; text-align: center; line-height: 11.3pt"> </td>
<td style="text-align: center; line-height: 11.3pt"> </td>
<td style="padding-left: 16.15pt; text-align: center; line-height: 11.3pt"> </td></tr>
<tr style="vertical-align: top">
<td style="padding-left: 2.5pt; line-height: 11.3pt"><span style="font-size: 10pt">Federal</span></td>
<td style="text-align: center; line-height: 11.3pt"><span style="font-size: 10pt">$</span></td>
<td id="xdx_986_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_iN_di_c20210201__20220131_zYLypxiq5bhg" style="padding-right: 11.75pt; text-align: right; line-height: 11.3pt" title="Federal"><span style="font-size: 10pt">(210,923)</span></td>
<td style="text-align: center; line-height: 11.3pt"><span style="font-size: 10pt">$</span></td>
<td id="xdx_986_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_c20200201__20210131_zPAJgwGAvR23" style="padding-left: 16.15pt; text-align: right; line-height: 11.3pt" title="Federal"><span style="font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0470">-</span></span></td></tr>
<tr style="vertical-align: top">
<td style="padding-left: 2.5pt; line-height: 11.3pt"><span style="font-size: 10pt">State</span></td>
<td style="text-align: right; line-height: 11.3pt"> </td>
<td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_c20210201__20220131_zSMPuYfG5cN5" style="padding-right: 11.75pt; text-align: right; line-height: 11.3pt" title="State"><span style="font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0472">-</span></span></td>
<td style="text-align: right"> </td>
<td id="xdx_987_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_c20200201__20210131_zNeuETYUwaa" style="padding-left: 16.15pt; text-align: right" title="State"><span style="-sec-ix-hidden: xdx2ixbrl0474">-</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-left: 2.5pt; line-height: 11.3pt"><span style="font-size: 10pt"> Total income taxes payable currently</span></td>
<td style="text-align: right; line-height: 11.3pt"> </td>
<td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iN_di_c20210201__20220131_zxyAgJHyr2Uj" style="padding-right: 11.75pt; text-align: right; line-height: 11.3pt" title="Total income taxes payable currently"><span style="font-size: 10pt">(210,923)</span></td>
<td style="text-align: right"> </td>
<td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_c20200201__20210131_z1awP1KSWsY7" style="padding-left: 16.15pt; text-align: right" title="Total income taxes"><span style="-sec-ix-hidden: xdx2ixbrl0478">-</span></td></tr>
<tr style="vertical-align: top">
<td style="padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt"><span style="text-decoration: underline">Deferred income tax</span></span></td>
<td style="text-align: right"> </td>
<td style="text-align: right"> </td>
<td style="text-align: right"> </td>
<td style="text-align: right"> </td></tr>
<tr>
<td style="padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt"><b><i>Federal</i></b></span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="text-align: right"> </td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="text-align: right"> </td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt">Deferred tax benefit (liability) – end of period/year</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td id="xdx_985_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_iN_di_c20210201__20220131_zS2OxBPJkAG9" style="text-align: right" title="Deferred tax benefit Federal"><span style="font-size: 10pt"> (6,181)</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td id="xdx_986_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_c20200201__20210131_z0s7HYKDPg56" style="text-align: right" title="Federal Deferred tax benefit"><span style="font-size: 10pt"> 93,929</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt">Valuation allowance</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td id="xdx_98E_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_c20210201__20220131_zgpaVlShciqh" style="border-bottom: black 1pt solid; text-align: right" title="Valuation Allowance"><span style="font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0484"> </span>-</span></td>
<td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right"> </td>
<td id="xdx_986_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_iN_di_c20200201__20210131_zoUqhZjJeNF9" style="border-bottom: black 1pt solid; text-align: right" title="ValuationAllowance"><span style="font-size: 10pt"> (93,929)</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt; text-align: center"><span style="font-size: 10pt">Total deferred tax benefit (liability) – end of period/year</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td id="xdx_98C_eus-gaap--DeferredTaxAssetsNet_iNI_di_c20220131_z4YXKzO5IRHe" style="text-align: right" title="Total deferred tax benefit"><span style="font-size: 10pt">(6,181)</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td id="xdx_986_eus-gaap--DeferredTaxAssetsNet_iI_c20210131_zNWkEAT2Xyka" style="text-align: right" title="Total deferred tax benefit (liability)"><span style="-sec-ix-hidden: xdx2ixbrl0490">-</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt">Deferred tax benefit (liability) – beginning of period/year</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="text-align: right"><span style="font-size: 10pt"> 93,929</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="text-align: right"><span style="font-size: 10pt"> 4,598</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt">Valuation allowance</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt"> (93,929)</span></td>
<td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right"> </td>
<td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt"> (4,598)</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt; text-align: center"><span style="font-size: 10pt">Total deferred tax benefit (liability) – beginning of period/year</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">-<span style="font-size: 10pt"> </span></td>
<td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right"> </td>
<td style="border-bottom: black 1pt solid; text-align: right">-<span style="font-size: 10pt"> </span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt; text-align: center"><span style="font-size: 10pt">Total federal deferred tax benefit (liability</span>)</td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="text-align: right"><span style="font-size: 10pt">(6,181)</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="text-align: right">-</td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt; text-align: center"> </td>
<td style="vertical-align: top"> </td>
<td> </td>
<td style="vertical-align: top"> </td>
<td> </td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt; text-align: justify"><span style="font-size: 10pt"><b><i>State</i></b></span> </td>
<td style="vertical-align: top"> </td>
<td> </td>
<td style="vertical-align: top"> </td>
<td> </td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt">Deferred tax benefit (liability) – end of period/year</span></td>
<td style="vertical-align: top; text-align: center"><span style="font-size: 10pt">$</span></td>
<td style="text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="vertical-align: top; text-align: center"><span style="font-size: 10pt">$</span></td>
<td style="text-align: right"><span style="font-size: 10pt">-</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt">Deferred tax benefit (liability) – beginning of period/year</span></td>
<td style="vertical-align: top"> </td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">-</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt; text-align: center"><span style="font-size: 10pt">Total state deferred tax benefit (liability)</span></td>
<td style="vertical-align: top"> </td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">-</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">-</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt; text-align: center"> </td>
<td style="vertical-align: top"> </td>
<td> </td>
<td style="vertical-align: top"> </td>
<td> </td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt">Total deferred tax income (expense)</span></td>
<td style="vertical-align: top; text-align: right"> </td>
<td id="xdx_981_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_iN_di_c20210201__20220131_zCHA0GaEeGA8" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax income (expense)"><span style="font-size: 10pt">(6,181)</span></td>
<td style="vertical-align: top"> </td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">-</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt">Provision for income tax benefit (expense)</span></td>
<td style="vertical-align: top; text-align: center"><span style="font-size: 10pt">$</span></td>
<td id="xdx_98B_eus-gaap--IncomeTaxExpenseBenefit_iN_di_c20210201__20220131_z6KfiH59IBDi" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for income tax benefit (expense)"><span style="font-size: 10pt">(217,104)</span></td>
<td style="vertical-align: top; text-align: center"><span style="font-size: 10pt">$</span></td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">-</span></td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"> </td>
<td style="vertical-align: top; text-align: center"> </td>
<td style="text-align: right"> </td>
<td style="vertical-align: top; text-align: center"> </td>
<td> </td></tr>
<tr>
<td style="vertical-align: top; padding-top: 5.55pt; padding-left: 2.5pt"><span style="font-size: 10pt">Deferred tax asset (liability) - long-term</span></td>
<td style="vertical-align: top; text-align: center"><span style="font-size: 10pt">$</span></td>
<td id="xdx_986_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_di_c20210201__20220131_zIbDHpSQtUsl" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset (liability) - long-term"><span style="font-size: 10pt">(6,181)</span></td>
<td style="vertical-align: top; text-align: center"><span style="font-size: 10pt">$</span></td>
<td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">-</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
210923
210923
6181
93929
93929
6181
6181
217104
6181
<p id="xdx_80F_eus-gaap--ConcentrationRiskCreditRisk_z1GZos9nLMEl" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 10 – <span id="xdx_827_z1Megko1Zgr7">CONCENTRATION OF CREDIT
RISK</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The Company had one customer that accounted
for more than 10% of the Company’s total sales for the year ended January 31, 2022. The customer represented $5,613,200 and 100%
in aggregate of total sales for the year ended January 31, 2022. The Company’s had no significant customer sales concentration for
the year ended January 31, 2021.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">The Company had one vendor that accounted
for more than 10% of the Company’s total purchases for the year ended January 31, 2022. The one vendor represented $3,545,200 and
100% of the Company’s total purchases for the year ended January 31, 2022. If the Company lost one this vendor, this could have
a negative impact upon the financial well-being of the Company. The Company had no significant vendor concentration for the year ended
January 31, 2021.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p id="xdx_80A_eus-gaap--SubsequentEventsPolicyPolicyTextBlock_zAB2moSRet5k" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"><b><i>Note 11 – <span id="xdx_82F_zgE0K6bJ1Fh4">SUBSEQUENT EVENTS</span></i></b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.1pt; text-align: justify">In accordance with ASC 855-10, the Company
has evaluated subsequent events for potential recognition and/or disclosure through March 31, 2022, the date these financial statements
were issued and has determined that there were no material subsequent events to disclose in these financial statements.</p>