XML 27 R16.htm IDEA: XBRL DOCUMENT v3.24.1.u1
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 0.00% (47.25%)
Impact of State rate change 0.00% 0.00%
Change in valuation allowance (25.35%) 21.90%
Total 0.00% (0.00%)