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INCOME TAXES - Schedule of Income Tax Percent by Jurisdiction (Details)
12 Months Ended
Jan. 31, 2024
Jan. 31, 2023
Income Tax Disclosure [Abstract]    
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 0.00% 0.00%
Change in valuation allowance 79.45% 121.07%
Total 0.00% 0.00%