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9. INCOME TAXES: Schedule of Deferred Tax Assets (Tables)
12 Months Ended
Jan. 31, 2026
Tables/Schedules  
Schedule of Deferred Tax Assets

The provision for Federal income tax consists of the following: 

 

 

 

January 31, 2026

 

January 31, 2025

Non-current deferred tax assets:

 

 

 

 

Net operating loss carry forward

$

(159,218)

$

 (65,820)

Valuation allowance

$

159,218 

$

65,820 

Net deferred tax assets

$

$