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STATEMENTS OF OPERATIONS - USD ($)
3 Months Ended 6 Months Ended
Jul. 31, 2022
Jul. 31, 2021
Jul. 31, 2022
Jul. 31, 2021
Income Statement [Abstract]        
Revenues $ 1,390,400 $ 1,490,000 $ 1,924,200
Cost of goods sold 1,049,200 922,000 1,343,200
Gross profit from operations 341,200 568,000 581,000
Operating expenses        
Selling, general and administrative expenses (Schedule I) 174,513 90,323 399,384 150,713
Income (loss) from operations before (174,513) 250,877 168,616 430,287
Other income (expense)        
Other income 50 8,572
Total other income, net 50 8,572
Net income (loss) before provision for income tax benefit (expense) (174,463) 250,877 177,188 430,287
Provision for income tax benefit (expense) 30,326 (44,667) (4,448)
Net income (loss) $ (144,137) $ 250,877 $ 132,521 $ 425,839
Net income per share:  Basic and diluted
Weighted average number shares outstanding: Basic and of diluted 206,520,030 205,458,941 206,520,030 205,438,810