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3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Basic Income (Loss) Per Share (Policies)
9 Months Ended
Oct. 31, 2024
Policies  
Basic Income (Loss) Per Share

Basic Income (Loss) Per Share

 

The Company computes income (loss) per share in accordance with ASC 260 “Earnings per Share”. Basic loss per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (loss) per share gives effect to all dilutive potential common shares outstanding during the period.  Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. As of October 31, 2024, there were no potentially dilutive debt or equity instruments issued or outstanding.