v3.26.1
Income taxes (Tables)
 12 Months Ended
Jan. 31, 2026
Income Tax Disclosure [Abstract]  
Schedule of Reconciliation of the Provision For Income Taxes

 

  $261,000   $21.0%  $(446,000)  $21.0%
   Year Ended   Year Ended 
   January 31,   January 31, 
   2026   2025 
Income tax benefit computed at the statutory rate  $261,000   $21.0%  $(446,000)  $21.0%
Tax effect of:                    
Non-deductible expenses   (315,000)   (25.3)%   389,000    (18.3)%
Change in valuation allowance   54,000    4.3%   57,000    (2.7)%
Provision for income taxes  $–   $ –%  $–   $–%
Schedule of Deferred Tax Asset and Liabilities

Significant components of the Company’s deferred tax assets and liabilities after applying enacted corporate income tax rates are as follows:

 

   As of   As of 
   January 31,   January 31, 
   2026   2025 
Deferred income tax assets          
Net operating losses  $7,143,000   $7,197,000 
Valuation allowance   (7,143,000)   (7,197,000)
Net deferred income tax assets  $–   $–