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	(25,120)		27,136
State	(5,204)		(4,497)
Change in valuation allowance	30,324		(22,639)
	$	—	$	—

Schedule of Income Tax Percent by Jurisdiction

The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before the provision for income taxes. 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	—		(47.25)
Impact of State rate change	—		—
Change in valuation allowance	(25.35)		21.90
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	$	263,260	$	232,936
Gross deferred tax assets:	263,260		232,936
Less: valuation allowance	(263,260)		(232,936)
Net deferred tax asset	$	—	$	—