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EARNINGS PER SHARE (Schedule of reconciliation for calculation of basic and diluted earnings per share) (Details) - USD ($)
2 Months Ended 12 Months Ended
Mar. 31, 2024
Jan. 31, 2024
Jan. 31, 2023
Earnings Per Share [Abstract]      
Net income (loss) from continuing operations after income taxes $ (51,439) $ (3,223,468) $ 1,381,540
Net loss from discontinued operations after income taxes (22,965) (81,817) (1,088,329)
Net income (loss) $ (74,404) $ (3,305,285) $ 293,211
Weighted average number of common shares outstanding 120,047,814 120,047,814 120,047,814
Dilutive effect of warrants and stock options outstanding 2,833,093 2,833,093 2,833,093
Diluted weighted average number of common shares outstanding 122,880,907 122,880,907 122,880,907
Basic income (loss) per share, continuing operations $ (0) $ (0.03) $ 0.01
Diluted income (loss) per share, continuing operations (0) (0.03) 0.01
Basic loss per share, discontinued operations (0) (0) (0.01)
Diluted loss per share, discontinued operations (0) (0) (0.01)
Basic income (loss) per share (0) (0.03) 0
Diluted income (loss) per share $ (0) $ (0.03) $ 0