Income Taxes (Tables)

12 Months Ended

Jan. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes consists of the following:

	Years ended January 31,
	2023		2022
Current
Federal	$	—	$	—
State	—		—
Deferred
Federal	104,155		6,684
State	21,575		(24,210)
Change in valuation allowance	(125,730)		17,526
	$	—	$	—

Schedule of Effective Income Tax Rate Reconciliation

The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before the provision for income taxes. The sources and tax effects of the difference are as follows:

	Years ended January 31,
	2023		2022
Income tax at statutory rate	21.00	%	21.00	%
State income taxes, net of federal benefit	4.35		4.35
Expiration of historical NOLs	(146.42)		(33.78)
Impact of State rate change	—		26.75
Change in valuation allowance	121.07		(18.32)
Total	0.00	%	0.00	%

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and tax liabilities are as follows:

	January 31,
	2023		2022
Net operating loss	$	647,918	$	773,648
Gross deferred tax assets:	647,918		773,648
Less: valuation allowance	(647,918)		(773,648)
Net deferred tax asset	$	—	$	—