INCOME TAXES (Tables)

12 Months Ended

Jan. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of Provision (Benefit) for Income Taxes

The provision (benefit) for income taxes consists of the following:

	Years ended January 31,
	2024		2023
Current
Federal	$	—	$	—
State	—		—
Deferred
Federal	77,975		104,155
State	16,152		21,575
Change in valuation allowance	(94,127)		(125,730)
	$	—	$	—

Schedule of Effective Income Tax Rate Reconciliation

The sources and tax effects of the difference are as follows:

	Years ended January 31,
	2024		2023
Income tax at statutory rate	21.00	%	21.00	%
State income taxes, net of federal benefit	4.35		4.35
Expiration of historical NOLs	(104.80)		(146.42)
Impact of State rate change	—		—
Change in valuation allowance	79.45		121.07
Total	0.00	%	0.00	%

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and tax liabilities are as follows:

	January 31,
	2024		2023
Net operating loss	$	553,791	$	647,918
Gross deferred tax assets:	553,791		647,918
Less: valuation allowance	(553,791)		(647,918)
Net deferred tax asset	$	—	$	—