2026

2025

For the Years Ended

January 31,

2026

2025

Basic (loss) earnings per common share

Numerator:

Net income (loss) available to common shareholders

$

(1,243,521

)

$

2,122,189

Denominator:

Weighted average common shares outstanding

71,302,540

50,647,226

Basic earnings (loss) per common share

$

(0.02

)

$

0.04

Diluted earnings per common share

Numerator:

Net income (loss) available to common shareholders

$

(1,243,521

)

$

2,122,189

Remove derivative gain

(1,972

)

(14,876

)

Remove convertible debt interest

58,074

14,290

Net income (loss) available to common shareholders

$

(1,187,419

)

$

2,121,603

Denominator:

Weighted average common shares outstanding

71,302,540

50,647,226

Dilutive effect of common stock warrants

-

846,052

Dilutive effect of common stock options

-

3,765,498

Adjusted weighted average common shares outstanding

71,302,540

55,258,776

Diluted income (loss) per common share

$

(0.02

)

$

0.04