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STATEMENTS OF CASH FLOWS - USD ($)
6 Months Ended
Jul. 31, 2022
Jul. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES    
Net income (loss) $ 132,521 $ 425,839
Adjustments to reconcile et income (loss) to net cash provided by operating activities:    
Depreciation expense 7,531 830
Stock-based compensation 73,018 79,127
Deferred tax (benefit) expense 5,227 3,648
Changes in assets and liabilities:    
Accounts receivable 831,890
Prepaid expenses 2,634 (18,840)
Inventory 144,000
Deposits (17,614)
Accounts payable and accrued liabilities (1,251,500) 47
Operating lease liabilities 3,616
Income tax payable 39,440 800
Advances from related party 70,001 613
Net cash provided by (used in) operating activities (85,622) 618,450
CASH FLOWS FROM INVESTING ACTIVITIES    
Purchase of fixed assets (49,785)
Cash used in investing activities (49,785)
Net increase (decrease) in cash and cash equivalents (85,622) 568,665
CASH AND CASH EQUIVALENTS, BEGINNING OF THE YEAR 107,212 45,398
CASH AND CASH EQUIVALENTS, END OF THE PERIOD 21,590 614,063
Supplemental cash flow disclosures:    
Income taxes paid
Interest expense paid