INCOME TAXES - Schedule of Provision (Benefit) for Income Taxes (Details) - USD ($)	12 Months Ended
Jan. 31, 2024	Jan. 31, 2023
Current
Federal	$ 0	$ 0
State	0	0
Deferred
Federal	(25,120)	27,136
State	(5,204)	(4,497)
Change in valuation allowance	30,324	(22,639)
Income tax expense (benefit)	$ 0	$ 0

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Amount of current federal tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current national tax expense (benefit) for non-US (United States of America) jurisdiction.

+ References

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Amount of current state and local tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current regional, territorial, and provincial tax expense (benefit) for non-US (United States of America) jurisdiction.

+ References

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Amount of deferred federal tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, deferred national tax expense (benefit) for non-US (United States of America) jurisdiction.

+ References

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Amount of deferred state and local tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, deferred regional, territorial, and provincial tax expense (benefit) for non-US (United States of America) jurisdiction.

+ References

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Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References

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Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset.

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