Eco Science Solutions (ESSI) 10-Q 30 Oct 24 2025 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jul. 31, 2024	Oct. 28, 2024
Cover [Abstract]
Entity Registrant Name	ECO SCIENCE SOLUTIONS INC.
Entity Central Index Key	0001490873
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--01-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Document Period End Date	Jul. 31, 2024
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2025
Entity Common Stock Shares Outstanding		52,957,572
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-54803
Entity Incorporation State Country Code	NV
Entity Tax Identification Number	46-4199032
Entity Address Address Line 1	300 S. El Camino Real #206
Entity Address City Or Town	San Clemente
Entity Address State Or Province	CA
Entity Address Postal Zip Code	92672
City Area Code	833
Local Phone Number	464-3726
Entity Interactive Data Current	Yes

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jul. 31, 2024	Jan. 31, 2024
Current assets
Cash	$ 4,745	$ 2,106
Total current assets	4,745	2,106
Intangible asset	100,000	100,000
TOTAL ASSETS	104,745	102,106
Current liabilities
Accounts payable and accrued expenses	4,441,640	4,196,092
Related party payables	3,277,205	3,118,025
Notes payable, short-term, related party	3,773,861	3,632,242
Notes payable	2,960,118	2,960,118
Convertible note, net	1,656,213	1,656,213
Total current liabilities	16,109,037	15,562,690
Total liabilities	16,109,037	15,562,690
Stockholders' deficit
Preferred stock, $0.001 par, 50,000,000 shares authorized of which 1,000 shares are designated Series A Voting Preferred , none issued and outstanding	0	0
Common stock, $0.0001 par, 650,000,000 shares authorized, 53,957,572 shares issued and 52,957,572 shares outstanding	5,396	5,396
Treasury stock (1,000,000 shares issued at a cost of $0.0075 per share)	(7,500)	(7,500)
Additional paid in capital, common, and deferred compensation	62,166,104	62,166,104
Accumulated deficit	(78,168,292)	(77,624,584)
Total stockholders' deficit	(16,004,292)	(15,460,584)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 104,745	$ 102,106

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jul. 31, 2024	Jan. 31, 2024
CONDENSED CONSOLIDATED BALANCE SHEETS
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Series A Voting Preferred stock, shares designated	1,000	1,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	650,000,000	650,000,000
Common stock, shares issued	53,957,572	53,957,572
Common stock, shares outstanding	52,957,572	52,957,572
Treasury stock, shares issued	1,000,000	1,000,000
Treasury stock, par value	$ 0.0075	$ 0.0075

UNAUDITED CONDENSED CONSOLIDATE

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended
	Jul. 31, 2024	Jul. 31, 2023	Jul. 31, 2024	Jul. 31, 2023
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
Revenue	$ 0	$ 0	$ 0	$ 0
Total revenue	0	0	0	0
Operating expenses:
Legal, accounting and audit fees	15,500	66,258	67,310	86,358
Management and consulting fees	126,781	140,501	252,281	301,334
Research, development, and promotion	82,087	123,696	165,959	222,242
Office supplies and other general expenses	5,556	11,370	20,437	22,885
Total operating expenses	229,924	341,825	505,987	632,819
Net operating loss	(229,924)	(341,825)	(505,987)	(632,819)
Other income (expenses)
Interest expense	(8,957)	(9,807)	(18,551)	(19,296)
Interest expense, related parties	(10,214)	(8,254)	(19,170)	15,987
Total other income (expenses)	(19,171)	(18,061)	(37,721)	(35,283)
Net loss	$ (249,095)	$ (359,886)	$ (543,708)	$ (668,102)
Net loss per common share - basic	$ 0	$ (0.01)	$ (0.01)	$ (0.01)
Net loss per common share - Diluted	$ 0	$ (0.01)	$ (0.01)	$ (0.01)
Weighted average common shares outstanding - basic	52,957,572	52,957,572	52,957,572	52,957,572
Weighted average common shares outstanding - Diluted	52,957,572	52,957,572	52,957,572	52,957,572

UNAUDITED CONDENSED CONSOLIDA_2

UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS DEFICIT - USD ($)	Total	Common Stock	Treasury Stock	Preferred Stock	Additional Paid-In Capital	Retained Earnings (Accumulated Deficit)
Balance, shares at Jan. 31, 2023		53,957,572	1,000,000
Balance, amount at Jan. 31, 2023	$ (14,218,316)	$ 5,396	$ (7,500)	$ 0	$ 62,166,104	$ (76,382,316)
Net Loss	(308,216)					(308,216)
Balance, shares at Apr. 30, 2023		53,957,572	(1,000,000)
Balance, amount at Apr. 30, 2023	(14,526,532)	$ 5,396	$ (7,500)		62,166,104	(76,690,532)
Balance, shares at Jan. 31, 2023		53,957,572	1,000,000
Balance, amount at Jan. 31, 2023	(14,218,316)	$ 5,396	$ (7,500)	0	62,166,104	(76,382,316)
Net Loss	(668,102)
Balance, shares at Jul. 31, 2023		53,957,572	(1,000,000)
Balance, amount at Jul. 31, 2023	(14,886,418)	$ 5,396	$ (7,500)		62,166,104	(77,050,418)
Balance, shares at Apr. 30, 2023		53,957,572	(1,000,000)
Balance, amount at Apr. 30, 2023	(14,526,532)	$ 5,396	$ (7,500)		62,166,104	(76,690,532)
Net Loss	(359,886)					(359,886)
Balance, shares at Jul. 31, 2023		53,957,572	(1,000,000)
Balance, amount at Jul. 31, 2023	(14,886,418)	$ 5,396	$ (7,500)		62,166,104	(77,050,418)
Balance, shares at Jan. 31, 2024		53,957,572	1,000,000
Balance, amount at Jan. 31, 2024	(15,460,584)	$ 5,396	$ (7,500)	0	62,166,104	(77,624,584)
Net Loss	(294,613)	$ 0	$ 0	0	0	(294,613)
Balance, shares at Apr. 30, 2024		53,957,572	1,000,000
Balance, amount at Apr. 30, 2024	(15,755,197)	$ 5,396	$ (7,500)	0	62,166,104	(77,919,197)
Balance, shares at Jan. 31, 2024		53,957,572	1,000,000
Balance, amount at Jan. 31, 2024	(15,460,584)	$ 5,396	$ (7,500)	0	62,166,104	(77,624,584)
Net Loss	(543,708)
Balance, shares at Jul. 31, 2024		53,957,572	(1,000,000)
Balance, amount at Jul. 31, 2024	(16,004,292)	$ 5,396	$ (7,500)		62,166,104	(78,168,292)
Balance, shares at Apr. 30, 2024		53,957,572	1,000,000
Balance, amount at Apr. 30, 2024	(15,755,197)	$ 5,396	$ (7,500)	$ 0	62,166,104	(77,919,197)
Net Loss	(249,095)					(249,095)
Balance, shares at Jul. 31, 2024		53,957,572	(1,000,000)
Balance, amount at Jul. 31, 2024	$ (16,004,292)	$ 5,396	$ (7,500)		$ 62,166,104	$ (78,168,292)

UNAUDITED CONDENSED CONSOLIDA_3

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Jul. 31, 2024	Jul. 31, 2023
Cash flows from operating activities:
Net loss	$ (543,708)	$ (668,102)
Changes in operating assets and liabilities:
Prepaid expenses	0	14,000
Increase (decrease) in accounts payable and accrued expenses	245,548	297,755
Increase (decrease) in related party payables	159,180	168,967
Net cash used in operating activities	(138,980)	(187,380)
Cash Flows from Investing Activities:
Net cash used in investing activities	0	0
Cash flows from financing activities:
Advances from related party loans	141,619	189,235
Net cash provided by financing activities	141,619	189,235
Net increase (decrease) in cash	2,639	1,855
Cash-beginning of period	2,106	526
Cash-end of period	4,745	2,381
SUPPLEMENTAL DISCLOSURES
Interest paid	0	0
Income taxes paid	$ 0	$ 0

NATURE OF BUSINESS AND CONTINUA

NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS	6 Months Ended
	Jul. 31, 2024
NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS
NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS	NOTE 1: NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS Organization and nature of business The Company was incorporated in the state of Nevada on December 8, 2009 under the name Pristine Solutions, Inc. On January 8, 2014, the Company changed its name from Pristine Solutions, Inc. to Eco Science Solutions, Inc. On June 21, 2017, the Company acquired 100% of the shares of capital stock of Ga-Du Corporation (“Ga-Du”), at which time Ga-Du became a wholly owned subsidiary of the Company. Ga-Du offers a Financial Services Platform, as well as Inventory Control and Advisory Software Platforms, and Retail Inventory Control, bringing important enterprise technologies in-house and bringing ESSI an opportunity to expand the reach of its Herbo branding. On January 28, 2021, the Company entered into an Asset Purchase Agreement with Haiku Holdings, LLC, wherein the Company purchased an enterprise software platform, coupling the Company’s consumer engagement applications and e-commerce platform to this proprietary enterprise accounting, inventory management, customer relationship management, and overall business operations, of which was developed by Haiku Holdings, LLC. The terms of the Asset Purchase Agreement are such that ESSI shall deliver to the Seller and/or it’s assigns an aggregate of 1,500,000 shares of its restricted common stock. On April 5, 2023, the Company and eXPO Financial Services LLC entered into a Software Acquisition Agreement (the “Software Agreement”) whereunder the Company has acquired from eXPO Financial Services all rights, title and interest to a computer program referred to as eXPO (electronic eXchange portal) for a total purchase price of $100,000 payable in installments over an eight-month period commencing April 15, 2023, and paid in full as of January 31, 2024. Going Concern These unaudited condensed consolidated financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has not generated significant revenues to date and has never paid any dividends and is unlikely to pay dividends or generate significant earnings in the immediate or foreseeable future. As at July 31, 2024, the Company had a working capital deficit of $16 million and an accumulated deficit of $78 million. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company’s future business. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. The unaudited consolidated financial statements reflect all adjustments consisting of normal recurring adjustments, which, in the opinion of management, are necessary for a fair presentation of the results for the periods shown. The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts of and classification of liabilities that might be necessary in the event the Company cannot continue in existence.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jul. 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES This summary of significant accounting policies is presented to assist in understanding the Company’s consolidated financial statements. These accounting policies conform to accounting principles, generally accepted in the United States of America, and have been consistently applied in the preparation of the consolidated financial statements. Certain reclassifications have been made to the prior period’s consolidated financial statements to conform to the current period’s presentation. Principals of Consolidation The condensed consolidated financial statements include the accounts of Eco Science Solutions, Inc. and its wholly-owned subsidiary, Ga-Du Corporation. All significant intercompany balances and transactions have been eliminated. Use of Estimates The preparation of financial statements in conformity with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to long-lived assets and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected. Property and Equipment Property and equipment are recorded at cost. Depreciation and amortization on property and equipment are determined using the straight-line method over the three to five year estimated useful lives of the assets. Technology, licensing rights and software (Intangible assets) Technology, licensing rights and software are recorded at cost and capitalized. These costs are reviewed for impairment at a minimum of once per year or whenever events or changes in circumstances suggest a need for evaluation. During the three months ended April 30, 2023 the Company acquired certain commercial software (ref: Note 3) at a cost of $100,000 which amount has been capitalized. There is no impairment expense for the intangible assets in fiscal year ended January 31, 2024 and in the six month period ended July 31, 2024. The Company expects to amortize the software over an estimated useful life of 3 years once commercial sales begin. Revenue Recognition Under ASC 606, the Company recognizes revenue from licensing agreements and contracts by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. For the comparative periods, revenue has not been adjusted and continues to be reported under ASC 605 — Revenue Recognition. Under ASC 605, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured. $0 has been recognized as revenue in the three- and six-month periods ended July 31, 2024, and 2023. Revenue generated under enterprise software licenses will be recorded in accordance with the terms of the individual Customer contracts. We expect license fees will be recorded on a monthly basis over the term of the contract, activation fees will be earned upon completion of set up and installation of the enterprise software, and customization and/or professional consulting services will be earned as rendered. Cost of Revenue Costs of revenue consist of the direct expenses incurred to generate revenue. Such costs are recorded as incurred. Our cost of revenue consists primarily of fees associated with the operational charges related to our Herbo enterprise software. During the three and six months ended July 31, 2024, and 2023 we incurred costs of sales of $0 with respect to the licensing of our Herbo software suite. In the case of revenue earned by our wholly owned subsidiary, proceeds allocated to our revenue interest are net of associated costs. Stock-Based Compensation The Company records stock-based compensation in accordance with ASC 718, Share-Based Payments Convertible Debt and Beneficial Conversion Features The Company evaluates embedded conversion features within convertible debt under ASC 815 “Derivatives and Hedging” to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 “Debt with Conversion and Other Options” for consideration of any beneficial conversion features. Stock Settled Debt In certain instances, the Company will issue convertible notes which contain a provision in which the price of the conversion feature is priced at a fixed discount to the trading price of the Company’s common shares as traded in the over-the-counter market. In these instances, the Company records a liability, in addition to the principal amount of the convertible note, as stock-settled debt for the fixed value transferred to the convertible note holder from the fixed discount conversion feature. As of July 31, 2024, and January 31, 2024, $248,432 for the value of the stock settled debt for certain convertible notes is included in the “Convertible note, net” account on the balance sheet. (see Note 6). Basic and Diluted Net Income (Loss) Per Share The Company computes net income (loss) per share in accordance with ASC 260, Earning per Share Income Taxes The Company follows ASC 740 – Income Taxes, which requires the use of the asset and liability method of accounting for income taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Recently issued accounting pronouncements Accounting pronouncements not not In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) in order to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet for those leases classified as operating leases under current GAAP. ASU 2016-02 requires that a lessee should recognize a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term on the balance sheet. ASU 2016-02 is effective for fiscal years beginning after December 15, 2021, using a modified retrospective approach and early adoption is permitted. The Company adopted ASU 2016-02 on February 1, 2022. The Company had no active leases at the time of adoption. The Company completed its assessment and concluded this update had no In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). ASU 2016-13 provides guidance for recognizing credit losses on financial instruments based on an estimate of current expected credit losses model. The amendments are effective for fiscal years beginning after December 15, 2019. Recently, the FASB issued the final ASU to delay adoption for smaller reporting companies for fiscal years beginning after December 15, 2022. We adopted ASU 2016-13 on February 1, 2023 and it did not have a material impact on our consolidated financial statements and related disclosures. In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. This ASU amends the guidance on convertible instruments and the derivatives scope exception for contracts in an entity’s own equity, and also improves and amends the related earnings per share guidance for both Subtopics. The ASU will be effective for smaller reporting companies for annual reporting periods beginning after December 15, 2023 and interim periods within those annual periods and early adoption is permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements. In November 2023 , No. 2023 07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, December 15, 2023 December 15, 2024, no In December 2023 , No. 2023 09, Income Taxes (Topic 470): Improvements to Income Tax Disclosures December 15, 2024 December 15, 2025,

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Jul. 31, 2024
INTANGIBLE ASSETS
INTANGIBLE ASSETS	NOTE 3 – INTANGIBLE ASSETS On April 5, 2023, the Company and eXPO Financial Services LLC entered into a Software Acquisition Agreement (the “Software Agreement”) whereunder the Company has acquired from eXPO Financial Services all rights, title and interest to a computer program referred to as eXPO (electronic eXchange portal) for a total purchase price of $100,000 payable in installments over an eight-month period commencing April 15, 2023. A total of $14,000 reflected on the Company’s balance sheets at January 31, 2023 as prepaid deposits was immediately applied to the purchase price under the Software Agreement leaving a balance of $86,000 payable in installments over the eight-month term, which amount was paid in full as of January 31, 2024. The Company capitalized the software as of the date of the agreement as intangible assets and expects to amortize the software over an estimated useful life of 3 years once commercial sales begin.

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	6 Months Ended
	Jul. 31, 2024
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	NOTE 4 – ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities at July 31, 2024 and January 31, 2024 consist of the following: July 31, 2024 January 31, 2024 Accounts payable $ 4,206,190 $ 4,004,044 Interest payable 198,450 179,048 Accrued other expenses 37,000 13,000 $ 4,441,640 $ 4,196,092

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	Jul. 31, 2024
NOTES PAYABLE
NOTES PAYABLE	NOTE 5: NOTES PAYABLE Notes payable consists of the following loans: July 31, 2024 January 31, 2024 Note 1 in fiscal year 2017 each due in three months from issuance date $ 14,930 $ 14,930 Note 2 in fiscal year 2017 due in three months from issuance date 50,000 50,000 Note 3 in fiscal year 2017, 2018 and 2019, each due in twelve months from issuance date 2,225,500 2,225,500 Note 4 in fiscal year 2017, each due in nine months from issuance date 305,266 305,266 Note 5 in fiscal year 2019 due in nine months from issuance date 14,422 14,422 Note 6 in fiscal year 2021 due in 3 years from issuance date 350,000 350,000 Total $ 2,960,118 $ 2,960,118 Interest expenses for above notes recorded in the three and six months ended July 31, 2024 and 2023 is as follows: Three Months Ended July 31, Six Months Ended July 31, 2024 2023 2024 2023 Interest expenses $ 6,209 $ 6,211 $ 12,284 $ 12,217 Note 1: During the fiscal year ended January 31, 2017, the Company received an accumulated amount of $14,930 from a third party. The notes bear interest at a rate of 1% per annum, and each note was due three months from issue date. As at July 31, 2024, the note remains unpaid and is in default. Interest expenses recorded in three and six months ended July 31, 2024 and 2023 is as follows: Three Months Ended July 31, Six Months Ended July 31, 2024 2023 2024 2023 Interest expenses $ 37 $ 38 $ 74 $ 74 July 31, 2024 January 31, 2024 Interest payable $ 1,226 $ 1,152 Note payable $ 14,930 $ 14,930 Note 2: During the fiscal year ended January 31, 2017, the Company received an amount of $50,000 from a third party. The note bears interest at a rate of 1% per annum and was due three months from issue date. As at January 31, 2018 the note became due and remains unpaid and is in default. Interest expenses recorded in the three and six months ended July 31, 2024, and 2023 is as follows: Three Months Ended July 31, Six Months Ended July 31, 2024 2023 2024 2023 Interest expenses $ 126 $ 126 $ 249 $ 248 July 31, 2024 January 31, 2024 Interest payable $ 3,877 $ 3,628 Note payable $ 50,000 $ 50,000 Note 3: During the fiscal year ended January 31, 2017, the Company received an amount of $225,000 from a third party. The note bears interest at a rate of 6% per annum and was due one year from issue date. During the fiscal year ended January 31, 2018, the Company received accumulated amounts of $1,842,500 from a third party. The notes bear interest at a rate of 6% per annum and each was due one year from issue date. During the fiscal year ended January 31, 2019, the Company received accumulated amounts of $1,420,500 from a third party. The notes bear interest at a rate of 6% per annum and each was due one year from the respective issue date. On March 28, 2018 this third party purchased an additional $250,000 in notes from Rountree Consulting, a company controlled by our CEO, Mr. Michael Rountree. The purchased notes bear interest at a rate of 1% per annum beginning on June 27, 2018 and were payable within thirty days’ notice of the Maturity Date. During the fiscal year ended January 31, 2021 and 2020, the Company made cash payments of $5,000 and $7,500, respectively to the note. On December 8, 2020, the Company cancelled One Million Five Hundred Thousand Dollars ($1,500,000) of debt owing on these notes under an order in the action captioned In re Eco Science Solutions, Inc. Shareholder Derivative Litigation On January 31, 2021, the Company and Note holder entered into a consolidation of the principal sums of prior notes (“Consolidated Note’) entered into between the dates of January 1, 2017, and January 31, 2021. This Consolidated Note is non-interest bearing and pursuant to a court order in the action captioned In re Eco Science Solutions, Inc. Shareholder Derivative Litigation July 31, 2024 January 31, 2024 Note payable $ 2,225,500 $ 2,225,500 Note 4: During the year ended January 31, 2019, the Company received $305,266 in total proceeds from a third party. The notes bear interest at a rate of 1% per annum and were each due nine months from issue date. The notes remain unpaid and are in default. Interest expenses recorded in the three and six months ended July 31, 2024 and 2023 is as follows: Three Months Ended July 31, Six Months Ended July 31, 2024 2023 2024 2023 Interest expenses $ 716 $ 717 $ 1,417 $ 1,410 July 31, 2024 January 31, 2024 Interest payable $ 17,102 $ 15,685 Note payable $ 305,266 $ 305,266 Note 5: On September 12, 2018, the Company received $14,422 from a third party. The notes bear interest at a rate of 1% per annum, and were due nine months from issue date. The notes remain unpaid and are in default. Interest expenses recorded in the three and six months ended July 31, 2024, and 2023 is as follows: Three Months Ended July 31, Six Months Ended July 31, 2024 2023 2024 2023 Interest expenses $ 36 $ 37 $ 72 $ 72 July 31, 2024 January 31, 2024 Interest payable $ 849 $ 777 Note payable $ 14,422 $ 14,422 Note 6: On December 8, 2020, the Company entered into a Promissory Note in the amount of $350,000 with Robbins LLP, pursuant to the Order and Judgment in the settlement of a lawsuit entitled In re Eco Science Solutions, Inc. Shareholder Derivative Litigation Interest expenses recorded in the three and six months ended July 31, 2024, and 2023 is as follows: Three Months Ended July 31, Six Months Ended July 31, 2024 2023 2024 2023 Interest expenses $ 5,293 $ 5,293 $ 10,471 $ 10,413 July 31, 2024 January 31, 2024 Interest payable $ 76,578 $ 66,107 Note payable $ 350,000 $ 350,000

CONVERTIBLE NOTE PAYABLE

CONVERTIBLE NOTE PAYABLE	6 Months Ended
	Jul. 31, 2024
CONVERTIBLE NOTE PAYABLE
CONVERTIBLE NOTE PAYABLE	NOTE 6: CONVERTIBLE NOTE PAYABLE During October 2017, the Company entered into a convertible note for a total of $1,407,781 bearing interest at 1% per annum, beginning on November 1, 2017, and payable each 120 days as to any outstanding balance. On November 1, 2018, the Maturity Date, the Lender had the option to: (a) Convert the $1,407,781 Debt, plus accrued interest, into shares of Eco Science Solutions, Inc. Common Stock, at the rate of 15% discount to the closing price on the day of lender’s conversion request, per share; or (b) Lender may demand full payment of $1,407,781 The note has a conversion feature with a fixed discount to the trading price of the underlying common stock and therefore, the potential for the convertible note to become stock settled debt. The note allows the holder to convert the debt to shares of common stock at a 15% discount to the closing price of the Company’s common stock at the lender’s request. Therefore, upon review of the applicable guidance contained in ASU No. 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, As at the date of this report, the Lender has not made a demand for payment and the note is in default. At July 31, 2024 and January 31, 2024, convertible notes payable consisted of the following: July 31, 2024 January 31, 2024 Principal amount $ 1,407,781 $ 1,407,781 Liability on stock settled debt 248,432 248,432 Convertible notes payable, net $ 1,656,213 $ 1,656,213 Interest expenses recorded in the three and six months ended July 31, 2024, and 2023 is as follows: Three Months Ended July 31, Six Months Ended July 31, 2024 2023 2024 2023 Interest expenses $ 3,598 $ 3,598 $ 7,117 $ 7,079 July 31, 2024 January 31, 2024 Interest payable $ 96,394 $ 89,277

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jul. 31, 2024
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 7: RELATED PARTY TRANSACTIONS As of July 31, 2024, and January 31, 2024, related parties and former related parties are due a total of $7,051,066 and $6,750,267, respectively: July 31, 2024 January 31, 2023 Related party payables (1)(2)(3)(4)(5)(6) $ 3,277,205 $ 3,118,025 Notes payable (1)(3)(4) 3,773,861 3,632,242 Total related party transactions $ 7,051,066 $ 6,750,267 Services provided from related parties and former related parties: Three Months Ended July 31, Six Months Ended July 31, 2024 2023 2024 2023 Mr. Jeffery Taylor (1)(a) $ - $ - $ - $ 9,584 Mr. Don Lee Taylor (1)(a) - - - 8,750 Ms. Jennifer Taylor (2)(a) - - - - Ms. Meredith Rountree (2)(b) - - - - Mr. Michael Rountree (3)(a) 62,500 62,500 125,000 125,000 $ 62,500 $ 62,500 $ 125,000 $ 143,334 Interest expenses due to related parties and former related parties: Three Months Ended July 31, Six Months Ended July 31, 2024 2023 2024 2023 Mr. Don Lee Taylor (1)(b) $ 33 $ 33 $ 65 $ 65 Mr. Michael Rountree (3)(b) 8,901 7,792 17,406 15,079 Mr. Lewis (4) 429 429 848 843 $ 9,363 $ 8,254 $ 18,319 $ 15,987 (1) Effective December 17, 2015, Mr. Jeffery Taylor was appointed to serve as Chief Executive Officer and President of the Company and Mr. Don Lee Taylor was appointed to serve as Chief Financial Officer of the Company. On January 11, 2016, Mr. Jeffery Taylor was appointed Secretary and to the Board of Directors and Mr. Don Taylor was appointed to the Board of Directors. On December 8, 2020, Jeffery Taylor resigned his position as Chairman of the Board, Don Taylor resigned his positions as CFO and a Member of the Board of Directors and accepted a role as Director of Festivals. On January 28, 2021, the Board of Directors accepted the resignation of Jeffery Taylor as Chief Executive Officer, effective as of January 31, 2021. On January 17, 2023, the Company accepted the resignation of Mr. Don Taylor as Director of Festivals and Mr. Jeffery Taylor as Director, President and Secretary. Concurrent with the resignations of Mr. Jeffery Taylor and Mr. Don Taylor the Company agreed to accrue fees under their respective employment agreements through the end of February 2023, after which the Company incurred no further expense. (a) Employment agreements with Mr. Jeffery Taylor and Mr. Don Lee Taylor On December 21, 2015, the Company entered into employment agreements with Mr. Jeffery Taylor and Mr. Don Lee Taylor for a period of 24 months, after the contract may be renewed in one-year terms at the election of both parties. Jeffery Taylor shall receive an annual gross salary of $115,000 and Don Lee Taylor shall receive an annual gross salary of $105,000 payable in equal instalments on the last day of each calendar month and which may be accrued until such time as the Company has sufficient cash flow to settle amounts payable. Further under the terms of the respective agreements all inventions, innovations, improvements, know-how, plans, development, methods, designs, analyses, specifications, software, drawings, reports and all similar or related information (whether or not patentable or reduced to practice) which relate to any of the Company’s actual or proposed business activities and which are created, designed or conceived, developed or made by the Executive during the Executive’s past or future employment by the Company or any Affiliates, or any predecessor thereof (“Work Product”), belong to the Company, or its Affiliates, as applicable. The contracts were formally terminated with an effective date of February 28, 2023, for each of Mr. Don and Mr. Jeffery Taylor. During the six months ended July 31, 2024, the company didn’t make any cash payments to both. During the fiscal years ended January 31, 2024, and 2023, the Company paid $15,000 and $90,000, respectively, to Mr. Jeffery Taylor and $0 and $56,000, respectively, to Mr. Don Lee Taylor. As at July 31, 2024, there was a total of $44,721 owing to Mr. Jeffery Taylor (January 31, 2024 - $44,721) and $426,450 to Mr. Don Lee Taylor (January 31, 2024 - $426,450), respectively, in accrued and unpaid salary under the terms of their employment agreements. (b) Note payable On February 17, 2016, the Company issued promissory notes to Mr. Jeffery Taylor, CEO, in the amount of $17,500 and to Mr. Don Lee Taylor, CFO, in the amount of $17,500, respectively. The notes bear interest at a rate of 1% per annum, maturing on August 17, 2016. During the fiscal year ended January 31, 2017, the Company repaid $2,500 to Mr. Jeffery Taylor and $2,500 to Mr. Don Lee Taylor. During the fiscal year ended January 31, 2019, the Company repaid $5,000 to Mr. Jeffery Taylor and $2,000 to Mr. Don Lee Taylor. During the fiscal year ended January 31, 2020, the Company repaid $10,000 to Mr. Jeffery Taylor and $0 to Mr. Don Lee Taylor. As at July 31, 2024 and January 31, 2024, there was a total of $0 owing to Mr. Jeffery Taylor, and $13,000 to Mr. Don Lee Taylor. (2a) For the three and six months ended July 31, 2024, and 2023, the Company was invoiced a total of $0 as consulting services by Ms. Jennifer Taylor, sister of certain of the Company’s former officers and directors. As of July 31, 2024 and January 31, 2024, there was a total of $166,000 in accrued and unpaid consulting fees. (2b) For the three and six months ended July 31, 2024, and 2023, the Company was invoiced a total of $0 as consulting services included in research and development by Ms. Meredith Rountree, sister of the Company’s Chief Executive Officer. As of July 31, 2024 and January 31, 2024, there was a total of $161,250 in accrued and unpaid consulting fees. (3) (a) Employment agreement/Executive Employment Agreement with Michael Rountree On June 21, 2017, the Company entered into an employment agreement with Michael Rountree whereby Mr. Rountree agreed to serve as the Company’s Chief Operating Officer for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Rountree was to receive a base salary at an annual rate of $120,000. The Board shall review the Base Salary on an annual basis and may, but is not required to, make upward adjustments from time to time. On December 8, 2020, Michael Rountree was appointed interim CFO and Treasurer. On January 28, 2021, as amended March 1, 2021, the Company entered into an Executive Employment Agreement (“Agreement”), effective January 31, 2021, with Michael Rountree, the Company’s current Chief Operating Officer. Michael will serve as the Chief Executive Officer, as well as the Chief Financial Officer. The term of the Agreement is for three years. Mr. Rountree shall be entitled to the amount of $250,000 per year (the “Base Salary”), which amount shall accrue, until such time as the Company has sufficient resources to remit regular payments. The Agreement provides for certain additional terms and conditions based upon the Company achieving certain financial thresholds. The Executive’s base salary may not be decreased during the Employment Term other than as part of an across-the-board salary reduction that applies in the same manner to all senior executives of the Company, or if the duties of the Executive are materially changed. We recorded $62,500 as fees in each quarter ended July 31, 2024, and 2023 under the terms of this agreement, all of which remains unpaid. As at July 31, 2024 there was a total of $1,315,000 (January 31, 2024 - $1,190,000) in accrued and unpaid salary under the terms of the employment agreement. In addition, during the six months ended July 31, 2024, Mr. Rountree funded a total accumulated amount of $15,862 for the Company’s expenses. As of July 31, 2024, Mr. Rountree was owed total expenses of $310,609 (January 31, 2024 - $294,474). (b) Note payable with Rountree Consulting, a company controlled by Mr. Rountree During the year ended January 31, 2019, the Company issued promissory notes to Rountree Consulting in the accumulated amount of $379,319. During the fiscal year ended January 31, 2020, the Company issued promissory notes to Rountree Consulting in the accumulated amount of $805,901. During the fiscal year ended January 31, 2021, the Company issued promissory notes to Rountree Consulting in the accumulated amount of $395,325. On January 28, 2021, the Company entered into a Debt Settlement and Share Purchase Agreement with Rountree Consulting, Inc., owned by The Rountree Trust, wherein Rountree Consulting, Inc. a was issued 500,000 unregistered, restricted shares of the Company’s common stock at a price of US $0.50 During the fiscal year ended January 31, 2022, the Company issued promissory notes to Rountree Consulting in the accumulated amount of $1,033,131. During the fiscal year ended January 31, 2023, the Company issued promissory notes to Rountree Consulting in the accumulated amount of $694,874. During the fiscal year ended January 31, 2024, the Company issued promissory notes to Rountree Consulting in the accumulated amount of $460,263. During the six months ended July 31, 2024, the Company issued promissory notes to Rountree Consulting in the accumulated amount of $141,619. These notes bear interest at a rate of 1% per annum, each is due nine months from issue date. Several of the aforementioned notes are currently in default. (4) (a) Employment agreement with L. John Lewis On June 21, 2017, Ga-Du entered into an employment agreement with L. John Lewis whereby Mr. Lewis accepted employment as Chief Executive Officer of Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Lewis has a base salary at an annual rate of $120,000. The employment agreement was not renewed on expiry. As of July 31, 2024 there was a total of $240,000 in accrued and unpaid salary under the terms of the employment agreement (January 31, 2024 - $240,000). (b) Note payable During the three months ended April 30, 2018, Mr. Lewis paid $175,000 to third parties on behalf of the Company which amount was recorded in Accounts payable – related parties. On July 31, 2018, the Company issued promissory notes to Mr. Lewis to convert the payable amount to a note payable in the amount of $170,000. The notes bear interest at a rate of 1% per annum, each was due nine months from the issue date and all notes are currently in default. (5) On June 21, 2017, Ga-Du Corporation, a wholly owned subsidiary of Eco Science Solutions Inc. entered into an employment agreement with S. Randall Oveson whereby Mr. Oveson accepted employment as Chief Operating Officer of Ga-Du for two years unless terminated earlier in accordance with the agreement. During his period of employment, Mr. Oveson was to receive a base salary at an annual rate of $120,000. The employment agreement was not renewed on expiry. As at July 31, 2024 and January 31, 2024 there was a total of $240,000 in accrued and unpaid salary under the terms of the employment agreement. (6) On June 21, 2017, Ga-Du entered into a consulting agreement with Andy Tucker, whereby Mr. Tucker will provide services to the Cannabis industry under development by the Company, as well as act as an advisor to various State regulators concerning the Cannabis industry for two years unless terminated earlier in accordance with the agreement. During the period of the agreement, Mr. Tucker was to receive a base salary at an annual rate of $120,000. The employment agreement was not renewed on expiry. As at July 31, 2024 and January 31, 2024 there was a total of $240,000 in accrued and unpaid salary under the terms of the employment agreement. Mr. Tucker holds approximately 10.29% of the Company’s issued and outstanding shares. (7) On January 28, 2021, the Company entered into an Indemnification Agreement with each of Michael Rountree, A. Carl Mudd and S. Randall Oveson where under the Company will indemnify each of the aforementioned parties in their respective positions as officers and/or directors, to the fullest extent permitted by applicable law, so that they will serve, and continue to serve, the Company free from undue concern that they will not be so indemnified.

CAPITAL STOCK

CAPITAL STOCK	6 Months Ended
	Jul. 31, 2024
CAPITAL STOCK
CAPITAL STOCK	NOTE 8: CAPITAL STOCK Common Stock The total number of authorized shares of common stock that may be issued by the Company is 650,000,000 shares with a par value of $0.0001. As of July 31, 2024 and January 31, 2024, there were 53,957,572 shares issued including 1,000,000 shares of treasury stock, and 52,957,572 shares outstanding. Preferred Shares The total number of authorized shares of preferred stock that may be issued by the Company is 50,000,000 shares with a par value of $0.001. Series A Voting Preferred Shares On January 11, 2016, the Company’s Board of Directors (the “Board”) authorized the creation of 1,000 shares of Series A Voting Preferred Stock. The holder of the shares of the Series A Voting Preferred Stock has the right to vote those shares of the Series A Voting Preferred Stock regarding any matter or action that is required to be submitted to the shareholders of the Company for approval. The vote of each share of the Series A Voting Preferred Stock is equal to and counted as 10 times the votes of all of the shares of the Company’s (i) common stock, and (ii) other voting preferred stock issued and outstanding on the date of each and every vote or consent of the shareholders of the Company regarding each and every matter submitted to the shareholders of the Company for approval. The Series A Voting Preferred Stock will not be convertible into Common Stock. As of January 31, 2024, and January 31, 2023, no Series A Voting Preferred Shares were issued.

COMMITMENTS

COMMITMENTS	6 Months Ended
	Jul. 31, 2024
COMMITMENTS
COMMITMENTS	NOTE 9: COMMITMENTS (a) On July 21, 2017, we entered into a Sublease commencing August 1, 2017, and terminating the earlier of (a) March 31, 2020, or (b) the date the sublease is terminated by sub landlord upon the occurrence of an event of default, the sublease covered a total of 6,120 square feet of office space. Monthly base rent for the period September 1, 2017 to July 31, 2018 was $14,535, and the first month of rent was free of charge. In the second year the monthly base rent increased to $15,173. In the third year the monthly base rent increased to $15,810. The Company remitted a security deposit in the amount of $15,810 in respect of this sublease. The Company passed on recording the deferred rent relative to the one free month of rent contained within the lease as it was determined to be immaterial. During the period ended April 30, 2018, the Company accrued rent in respect to this sublease for the months of March and April 2018 including applicable operating costs. Subsequent to October 31, 2018, the Company abandoned the space without payment or further accruals, and the lease was effectively terminated. After deduction of the Security deposit, a balance of $21,051 remains due and payable at July 31 ,2024 and January 31, 2024. (b) The Company has entered into verbal agreements with Take2L, an arm’s length third party, to develop and service our current technology platform in consideration for certain fees as invoiced monthly. On September 1, 2018, Take2L invoiced $350,000 to the Company in respect of the ongoing development of software to support our platform. As of January 31, 2023, Take2L had invoiced the Company a cumulative total of $1,328,810, including the original $350,000, of which at January 31, 2023 the Company had paid a total of $327,500 towards the outstanding balance payable. In each of the fiscal years ended January 31, 2024, and 2023 the Company paid $0 and $117,500. As at July 31, 2024 and January 31, 2024 an amount of $1,001,310 remained due and payable to Take 2L in respect to invoices issued for services rendered. The Company has been unable to settle these invoices as they have come due. Take 2L has had a long working relationship with our Chief Operating Officer, Mr. Rountree, with regard to other businesses; Take 2L has no relationship with the Company other than as a provider of services to the Company and does not hold any shares in the Company. Take 2L has continued to provide the Company with essential services during the shortfall in funds to meet operational overhead as it comes due and it is expected these accounts will be settled in full as soon as resources become available. (c) As a result of an Order and Final Judgment signed by the Honorable Leslie Kobayashi and filed with the United States District Court for the District of Hawaii on December 3, 2020 with respect to the action captioned In re Eco Science Solutions, Inc. Shareholder Derivative Litigation - Appointment of two new independent directors to the Company’s board of directors - Appointment of an Ombudsman - Binding of Directors’ and Officers’ Insurance - Creation of a Board level governance committee - Adoption of written corporate guidelines and a code of ethics - Creation of an audit committee - Creation of an investor relations officer - Retention of In-house Counsel - Appointment of several additional positions including a CAO and enhancement of Board independence; - Implementation of additional policies and practices. Further, the Company undertook to dedicate not less than 15% of such revenue, debt raised, or equity infused (regardless of source, but apart from and in addition to any personal contributions toward Company operations made by current officers, directors and employees) toward achieving the agreed-upon objectives and implementation and maintenance of the Governance Reforms. Upon attainment of $10,000,000 in cash collected from revenue, debt, or equity, the Company shall dedicate a minimum of 18% of such revenue, debt raised, or equity infused (apart from and in addition to any personal contributions toward Company operations made by current officers, directors and employees). These minimum contributions may be adjusted upward as deemed necessary and appropriate by the Ombudsman. (d) On December 23, 2020, the Company entered into a Board Advisory Agreement by which Mr. Carl Mudd agreed to serve as the Chairman of the Board of Directors of the Company (the “ Board In re Eco Science Solutions, Inc. Shareholder Derivative Litigation As consideration for his service, in addition to receiving two million five hundred thousand (2,500,000) restricted shares of the Company’s common stock, he will receive an advisory fee of Ten Thousand Dollars ($10,000) per month, commencing December 24, 2020. Half of the monthly advisory fee ($5,000) must be paid to Mr. Mudd, while the other half of the advisory fee may be accrued on a monthly basis until the Company has closed a bona fide third-party debt and/or equity financing of at least eight hundred thousand dollars ($800,000). As at April 30, 2024 Mr. Mudd was owed $400,000. The term of this Agreement is four (4) years or as set forth in the Stipulation of Order. This Agreement may be terminated by either party upon thirty (30) days’ notice for material breach. If the caveat emptor symbol affixed to the Company is not removed by the OTC Marketplace by February 28, 2021, that shall constitute a material breach under this Section. In addition, this Agreement shall terminate in the event of the resignation of Advisor from the Board.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jul. 31, 2024
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 10: SUBSEQUENT EVENTS The Company has evaluated subsequent events from the balance sheet date through the date that the financial statements were issued and determined that there are no additional subsequent events to disclose.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jul. 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Principals of Consolidation	The condensed consolidated financial statements include the accounts of Eco Science Solutions, Inc. and its wholly-owned subsidiary, Ga-Du Corporation. All significant intercompany balances and transactions have been eliminated.
Use of Estimates	The preparation of financial statements in conformity with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to long-lived assets and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.
Property and Equipment	Property and equipment are recorded at cost. Depreciation and amortization on property and equipment are determined using the straight-line method over the three to five year estimated useful lives of the assets.
Technology, licensing rights and software (Intangible assets)	Technology, licensing rights and software are recorded at cost and capitalized. These costs are reviewed for impairment at a minimum of once per year or whenever events or changes in circumstances suggest a need for evaluation. During the three months ended April 30, 2023 the Company acquired certain commercial software (ref: Note 3) at a cost of $100,000 which amount has been capitalized. There is no impairment expense for the intangible assets in fiscal year ended January 31, 2024 and in the six month period ended July 31, 2024. The Company expects to amortize the software over an estimated useful life of 3 years once commercial sales begin.
Revenue Recognition	Under ASC 606, the Company recognizes revenue from licensing agreements and contracts by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. For the comparative periods, revenue has not been adjusted and continues to be reported under ASC 605 — Revenue Recognition. Under ASC 605, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured. $0 has been recognized as revenue in the three- and six-month periods ended July 31, 2024, and 2023. Revenue generated under enterprise software licenses will be recorded in accordance with the terms of the individual Customer contracts. We expect license fees will be recorded on a monthly basis over the term of the contract, activation fees will be earned upon completion of set up and installation of the enterprise software, and customization and/or professional consulting services will be earned as rendered.
Cost of Revenue	Costs of revenue consist of the direct expenses incurred to generate revenue. Such costs are recorded as incurred. Our cost of revenue consists primarily of fees associated with the operational charges related to our Herbo enterprise software. During the three and six months ended July 31, 2024, and 2023 we incurred costs of sales of $0 with respect to the licensing of our Herbo software suite. In the case of revenue earned by our wholly owned subsidiary, proceeds allocated to our revenue interest are net of associated costs.
Stock-Based Compensation	The Company records stock-based compensation in accordance with ASC 718, Share-Based Payments
Convertible Debt and Beneficial Conversion Features	The Company evaluates embedded conversion features within convertible debt under ASC 815 “Derivatives and Hedging” to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 “Debt with Conversion and Other Options” for consideration of any beneficial conversion features.
Stock Settled Debt	In certain instances, the Company will issue convertible notes which contain a provision in which the price of the conversion feature is priced at a fixed discount to the trading price of the Company’s common shares as traded in the over-the-counter market. In these instances, the Company records a liability, in addition to the principal amount of the convertible note, as stock-settled debt for the fixed value transferred to the convertible note holder from the fixed discount conversion feature. As of July 31, 2024, and January 31, 2024, $248,432 for the value of the stock settled debt for certain convertible notes is included in the “Convertible note, net” account on the balance sheet. (see Note 6).
Basic and Diluted Net Income (Loss) Per Share	The Company computes net income (loss) per share in accordance with ASC 260, Earning per Share
Income Taxes	The Company follows ASC 740 – Income Taxes, which requires the use of the asset and liability method of accounting for income taxes. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.
Recently issued accounting pronouncements	Accounting pronouncements not not In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) in order to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet for those leases classified as operating leases under current GAAP. ASU 2016-02 requires that a lessee should recognize a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term on the balance sheet. ASU 2016-02 is effective for fiscal years beginning after December 15, 2021, using a modified retrospective approach and early adoption is permitted. The Company adopted ASU 2016-02 on February 1, 2022. The Company had no active leases at the time of adoption. The Company completed its assessment and concluded this update had no In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). ASU 2016-13 provides guidance for recognizing credit losses on financial instruments based on an estimate of current expected credit losses model. The amendments are effective for fiscal years beginning after December 15, 2019. Recently, the FASB issued the final ASU to delay adoption for smaller reporting companies for fiscal years beginning after December 15, 2022. We adopted ASU 2016-13 on February 1, 2023 and it did not have a material impact on our consolidated financial statements and related disclosures. In August 2020, the FASB issued ASU 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. This ASU amends the guidance on convertible instruments and the derivatives scope exception for contracts in an entity’s own equity, and also improves and amends the related earnings per share guidance for both Subtopics. The ASU will be effective for smaller reporting companies for annual reporting periods beginning after December 15, 2023 and interim periods within those annual periods and early adoption is permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements. In November 2023 , No. 2023 07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, December 15, 2023 December 15, 2024, no In December 2023 , No. 2023 09, Income Taxes (Topic 470): Improvements to Income Tax Disclosures December 15, 2024 December 15, 2025,

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)	6 Months Ended
	Jul. 31, 2024
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
Schedule of accounts payable and accrued liabilities	July 31, 2024 January 31, 2024 Accounts payable $ 4,206,190 $ 4,004,044 Interest payable 198,450 179,048 Accrued other expenses 37,000 13,000 $ 4,441,640 $ 4,196,092

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	6 Months Ended
	Jul. 31, 2024
Schedule of notes payable	July 31, 2024 January 31, 2024 Note 1 in fiscal year 2017 each due in three months from issuance date $ 14,930 $ 14,930 Note 2 in fiscal year 2017 due in three months from issuance date 50,000 50,000 Note 3 in fiscal year 2017, 2018 and 2019, each due in twelve months from issuance date 2,225,500 2,225,500 Note 4 in fiscal year 2017, each due in nine months from issuance date 305,266 305,266 Note 5 in fiscal year 2019 due in nine months from issuance date 14,422 14,422 Note 6 in fiscal year 2021 due in 3 years from issuance date 350,000 350,000 Total $ 2,960,118 $ 2,960,118
Schedule of interest expenses	Three Months Ended July 31, Six Months Ended July 31, 2024 2023 2024 2023 Interest expenses $ 6,209 $ 6,211 $ 12,284 $ 12,217
Note Three Member
Schedule of Note payable	July 31, 2024 January 31, 2024 Note payable $ 2,225,500 $ 2,225,500
Note One Member
Schedule of interest expenses	Three Months Ended July 31, Six Months Ended July 31, 2024 2023 2024 2023 Interest expenses $ 37 $ 38 $ 74 $ 74
Schedule of Note payable	July 31, 2024 January 31, 2024 Interest payable $ 1,226 $ 1,152 Note payable $ 14,930 $ 14,930
Note Two Member
Schedule of interest expenses	Three Months Ended July 31, Six Months Ended July 31, 2024 2023 2024 2023 Interest expenses $ 126 $ 126 $ 249 $ 248
Schedule of Note payable	July 31, 2024 January 31, 2024 Interest payable $ 3,877 $ 3,628 Note payable $ 50,000 $ 50,000
Note Four Member
Schedule of interest expenses	Three Months Ended July 31, Six Months Ended July 31, 2024 2023 2024 2023 Interest expenses $ 716 $ 717 $ 1,417 $ 1,410
Schedule of Note payable	July 31, 2024 January 31, 2024 Interest payable $ 17,102 $ 15,685 Note payable $ 305,266 $ 305,266
Note Five Member
Schedule of interest expenses	Three Months Ended July 31, Six Months Ended July 31, 2024 2023 2024 2023 Interest expenses $ 36 $ 37 $ 72 $ 72
Schedule of Note payable	July 31, 2024 January 31, 2024 Interest payable $ 849 $ 777 Note payable $ 14,422 $ 14,422
Note Six Member
Schedule of interest expenses	Three Months Ended July 31, Six Months Ended July 31, 2024 2023 2024 2023 Interest expenses $ 5,293 $ 5,293 $ 10,471 $ 10,413
Schedule of Note payable	July 31, 2024 January 31, 2024 Interest payable $ 76,578 $ 66,107 Note payable $ 350,000 $ 350,000

CONVERTIBLE NOTE PAYABLE (Table

CONVERTIBLE NOTE PAYABLE (Tables)	6 Months Ended
	Jul. 31, 2024
CONVERTIBLE NOTE PAYABLE
Schedule of convertible note payable	July 31, 2024 January 31, 2024 Principal amount $ 1,407,781 $ 1,407,781 Liability on stock settled debt 248,432 248,432 Convertible notes payable, net $ 1,656,213 $ 1,656,213
Schedule of convertible note interest payable	Three Months Ended July 31, Six Months Ended July 31, 2024 2023 2024 2023 Interest expenses $ 3,598 $ 3,598 $ 7,117 $ 7,079 July 31, 2024 January 31, 2024 Interest payable $ 96,394 $ 89,277

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jul. 31, 2024
RELATED PARTY TRANSACTIONS
Schedule of related party transactions	July 31, 2024 January 31, 2023 Related party payables (1)(2)(3)(4)(5)(6) $ 3,277,205 $ 3,118,025 Notes payable (1)(3)(4) 3,773,861 3,632,242 Total related party transactions $ 7,051,066 $ 6,750,267
Schedule of services provided from related parties	Three Months Ended July 31, Six Months Ended July 31, 2024 2023 2024 2023 Mr. Jeffery Taylor (1)(a) $ - $ - $ - $ 9,584 Mr. Don Lee Taylor (1)(a) - - - 8,750 Ms. Jennifer Taylor (2)(a) - - - - Ms. Meredith Rountree (2)(b) - - - - Mr. Michael Rountree (3)(a) 62,500 62,500 125,000 125,000 $ 62,500 $ 62,500 $ 125,000 $ 143,334
Schedule of Interest expenses due to related parties	Three Months Ended July 31, Six Months Ended July 31, 2024 2023 2024 2023 Mr. Don Lee Taylor (1)(b) $ 33 $ 33 $ 65 $ 65 Mr. Michael Rountree (3)(b) 8,901 7,792 17,406 15,079 Mr. Lewis (4) 429 429 848 843 $ 9,363 $ 8,254 $ 18,319 $ 15,987

NATURE OF BUSINESS AND CONTIN_2

NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS (Details Narrative) - USD ($)	6 Months Ended
	Jul. 31, 2024	Apr. 05, 2023
Restricted stock	1,500,000
Working capital deficit	$ (16,000,000)
Accumulated deficit	$ (78,000,000)
Software Acquisition Agreement [Member]
Total purchase price		$ 100,000
Purchase price, description	payable in installments over an eight-month period commencing April 15, 2023, and paid in full as of January 31, 2024

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 31, 2024	Jul. 31, 2023	Jul. 31, 2024	Jul. 31, 2023	Jan. 31, 2024
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Commercial software, cost			$ 100,000		$ 100,000
Total revenue	$ 0	$ 0	0	$ 0
Cost of revenue			0	$ 0
Stock settled debt amount			$ 248,432		$ 248,432
Estimated useful life			3 years

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)		6 Months Ended
	Apr. 05, 2023	Jul. 31, 2024	Jul. 31, 2023
Prepaid expenses		$ 0	$ (14,000)
Estimated useful life		3 years
Software Acquisition Agreement [Member]
Purchase price, description	payable in installments over an eight-month period commencing April 15, 2023	payable in installments over the eight-month term, which amount was paid in full as of January 31, 2024
Prepaid expenses		$ 14,000
Installment payment		$ 86,000
Total purchasing price	$ 100,000

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) - USD ($)	Jul. 31, 2024	Jan. 31, 2024
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
Accounts payable	$ 4,206,190	$ 4,004,044
Interest payable	198,450	179,048
Accrued other expenses	37,000	13,000
Total accounts payable and accrued liabilities	$ 4,441,640	$ 4,196,092

NOTES PAYABLE (Details)

NOTES PAYABLE (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jul. 31, 2024	Jul. 31, 2023	Jul. 31, 2024	Jul. 31, 2023	Jan. 31, 2024	Dec. 08, 2020	Jan. 31, 2019	Sep. 12, 2018	Mar. 28, 2018	Jan. 31, 2018	Jan. 31, 2017
Total	$ 2,960,118		$ 2,960,118		$ 2,960,118
Interest expense	6,209	$ 6,211	12,284	$ 12,217
Note Three Member
Total	2,225,500		2,225,500		2,225,500		$ 1,420,500		$ 250,000	$ 1,842,500	$ 225,000
Note One Member
Total	14,930		14,930		14,930						14,930
Interest expense	37	38	74	74
Note Two Member
Total	50,000		50,000		50,000						$ 50,000
Interest expense	126	126	249	248
Note Four Member
Total	305,266		305,266		305,266		$ 305,266
Interest expense	716	717	1,417	1,410
Note Five Member
Total	14,422		14,422		14,422			$ 14,422
Interest expense	36	37	72	72
Note Six Member
Total	350,000		350,000		$ 350,000	$ 350,000
Interest expense	$ 5,293	$ 5,293	$ 10,471	$ 10,413

NOTES PAYABLE (Details 1)

NOTES PAYABLE (Details 1) - USD ($)	3 Months Ended		6 Months Ended
	Jul. 31, 2024	Jul. 31, 2023	Jul. 31, 2024	Jul. 31, 2023	Jan. 31, 2024	Dec. 08, 2020	Jan. 31, 2019	Sep. 12, 2018	Mar. 28, 2018	Jan. 31, 2018	Jan. 31, 2017
Interest expense	$ 6,209	$ 6,211	$ 12,284	$ 12,217
Interest payable	198,450		198,450		$ 179,048
Note payable	2,960,118		2,960,118		2,960,118
Note Three Member
Note payable	2,225,500		2,225,500		2,225,500		$ 1,420,500		$ 250,000	$ 1,842,500	$ 225,000
Note One Member
Interest expense	37	38	74	74
Interest payable	1,226		1,226		1,152
Note payable	14,930		14,930		14,930						14,930
Note Two Member
Interest expense	126	126	249	248
Interest payable	3,877		3,877		3,628
Note payable	50,000		50,000		50,000						$ 50,000
Note Four Member
Interest expense	716	717	1,417	1,410
Interest payable	17,102		17,102		15,685
Note payable	305,266		305,266		305,266		$ 305,266
Note Five Member
Interest expense	36	37	72	72
Interest payable	849		849		777
Note payable	14,422		14,422		14,422			$ 14,422
Note Six Member
Interest expense	5,293	$ 5,293	10,471	$ 10,413
Interest payable	76,578		76,578		66,107
Note payable	$ 350,000		$ 350,000		$ 350,000	$ 350,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Jul. 31, 2024	Jan. 31, 2021	Jan. 31, 2020	Jan. 31, 2024	Dec. 08, 2020	Jan. 31, 2019	Sep. 12, 2018	Mar. 28, 2018	Jan. 31, 2018	Jan. 31, 2017
Note payable	$ 2,960,118			$ 2,960,118
Note Three Member
Note payable	2,225,500			2,225,500		$ 1,420,500		$ 250,000	$ 1,842,500	$ 225,000
Interest rate						6%		1%	6%	6%
Notes payable		$ 5,000	$ 7,500
Cancellation of principal of note payable	1,500,000
Note One Member
Note payable	14,930			14,930						$ 14,930
Interest rate										1%
Note Two Member
Note payable	50,000			50,000						$ 50,000
Interest rate										1%
Note Four Member
Note payable	305,266			305,266		$ 305,266
Interest rate						1%
Note Five Member
Note payable	14,422			14,422			$ 14,422
Interest rate							1%
Note Six Member
Note payable	$ 350,000			$ 350,000	$ 350,000
Interest rate					6%

CONVERTIBLE NOTE PAYABLE (Detai

CONVERTIBLE NOTE PAYABLE (Details) - USD ($)	Jul. 31, 2024	Jan. 31, 2024
CONVERTIBLE NOTE PAYABLE
Principal amount	$ 1,407,781	$ 1,407,781
Liability on stock settled debt	248,432	248,432
Convertible notes payable, net	$ 1,656,213	$ 1,656,213

CONVERTIBLE NOTE PAYABLE (Det_2

CONVERTIBLE NOTE PAYABLE (Details 1) - USD ($)	3 Months Ended		6 Months Ended
	Jul. 31, 2024	Jul. 31, 2023	Jul. 31, 2024	Jul. 31, 2023	Jan. 31, 2024
CONVERTIBLE NOTE PAYABLE
Interest expense debt	$ 3,598	$ 3,598	$ 7,117	$ 7,079
Interest payable	$ 96,394		$ 96,394		$ 89,277

CONVERTIBLE NOTE PAYABLE (Det_3

CONVERTIBLE NOTE PAYABLE (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Jul. 31, 2024	Oct. 31, 2017	Jan. 31, 2024
Convertible note	$ 1,407,781		$ 1,407,781
Convertible Notes Payable [Member]
Convertible note	1,407,781	$ 1,407,781
Convertible note interest rate		1%
Payment of debt or unpaid debt	1,407,781
Principal balance	1,407,781
Convertible note conversion value	1,656,213
Convertible note payable debt discount	$ 248,432

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Jul. 31, 2024	Jan. 31, 2023
RELATED PARTY TRANSACTIONS
Related party payable	$ 3,277,205	$ 3,118,025
Notes payable	3,773,861	3,632,242
Total related party transactions	$ 7,051,066	$ 6,750,267

RELATED PARTY TRANSACTIONS (D_2

RELATED PARTY TRANSACTIONS (Details 1) - USD ($)	3 Months Ended			6 Months Ended		12 Months Ended
	Jul. 31, 2024	Jan. 31, 2024	Jul. 31, 2023	Jul. 31, 2024	Jul. 31, 2023	Jan. 31, 2024
Services provided from related parties	$ 62,500		$ 62,500	$ 125,000	$ 143,334
Mr. Jeffery Taylor [Member]
Services provided from related parties	0		0	0	9,584
Mr. Don Lee Taylor [Member]
Services provided from related parties	0		0	0	8,750
Ms. Meredith Rountree [Member]
Services provided from related parties	0	$ 0	0	0	0	$ 0
Mr. Jennifier Taylor [Member]
Services provided from related parties	0		0	0	0
Mr Michael Rountree [Member]
Services provided from related parties	$ 62,500		$ 62,500	$ 125,000	$ 125,000

RELATED PARTY TRANSACTIONS (D_3

RELATED PARTY TRANSACTIONS (Details 2) - USD ($)	3 Months Ended		6 Months Ended
	Jul. 31, 2024	Jul. 31, 2023	Jul. 31, 2024	Jul. 31, 2023
Interest expenses from related parties	$ 9,363	$ 8,254	$ 18,319	$ 15,987
Mr. Don Lee Taylor [Member]
Interest expenses from related parties	33	33	65	65
Mr Michael Rountree [Member]
Interest expenses from related parties	8,901	7,792	17,406	15,079
Mr. Lewis [Member]
Interest expenses from related parties	$ 429	$ 429	$ 848	$ 843

RELATED PARTY TRANSACTIONS (D_4

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended			6 Months Ended		12 Months Ended
	Dec. 21, 2015	Jul. 31, 2024	Jan. 31, 2024	Jul. 31, 2023	Jul. 31, 2024	Jul. 31, 2023	Jan. 31, 2024	Jan. 31, 2020	Jan. 31, 2019	Jan. 31, 2017	Jan. 31, 2023	Jan. 31, 2022	Feb. 01, 2021	Jan. 31, 2021	Jul. 31, 2018	Apr. 30, 2018	Feb. 17, 2016
Due to related party		$ 7,051,066	$ 6,750,267		$ 7,051,066		$ 6,750,267
Services provided from related parties		62,500		$ 62,500	125,000	$ 143,334
Jeffery Taylor [Member]
Employee annual gross salary					115,000
Salary paid					15,000		90,000
Salary payable					44,721		44,721
Promissory note			0				0										$ 17,500
Note payable repaid								$ 10,000	$ 5,000	$ 2,500
Don Lee Taylor [Member]
Employee annual gross salary					105,000
Salary paid					0		56,000
Promissory note											$ 13,000						$ 17,500
Note payable repaid								0	2,000	$ 2,500
Michael Rountree [Member]
Employee annual gross salary					120,000
Salary paid					250,000		250,000
Salary payable					1,315,000		1,190,000
Promissory note		141,619	460,263		$ 141,619		460,263	$ 805,901	$ 379,319		$ 694,874	$ 1,033,131	$ 395,325
Number of shares issued for debt, shares					500,000
Total expenses					$ 310,609		294,474
Share price														$ 0.50
Number of shares issued for debt, amount					62,500
Accumulated amount					15,862
Andy Tucker [Member]
Employee annual gross salary					120,000
Salary payable					240,000
John Lewis [Member]
Employee annual gross salary					120,000
Salary payable					240,000		240,000
Promissory note															$ 170,000
Interest Rate															1%
Accounts payable - related parties																$ 175,000
S. Randall Oveson [Member]
Salary payable					$ 240,000
Stock repurchase					120,000
Ms. Meredith Rountree [Member]
Services provided from related parties		0	0	$ 0	$ 0	$ 0	0
Accrued and unpaid consulting fees					161,250		161,250
Ms. Jennifer Taylor [Member]
Services provided from related parties		$ 0	$ 0		0		0
Salary payable					426,450		426,450
Related party agreements period	24 months
Accrued and unpaid consulting fees					$ 166,000		$ 166,000

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - $ / shares	Jul. 31, 2024	Jan. 31, 2024
Common Stock, shares authorized	650,000,000	650,000,000
Common Stock, par value	$ 0.0001	$ 0.0001
Common Stock, shares issued	53,957,572	53,957,572
Treasury stock shares	1,000,000	1,000,000
Common Stock, shares outstanding	52,957,572	52,957,572
Preferred Stock, shares authorized	50,000,000	50,000,000
Preferred Stock, shares par value	$ 0.001	$ 0.001
Series A Preferred Stock [Member]
Preferred Stock, shares authorized	50,000,000	50,000,000
Preferred Stock, shares par value	$ 0.001	$ 0.001
Voting preferred stock	1,000	1,000

COMMITMENTS (Details Narrative)

COMMITMENTS (Details Narrative) - USD ($)	1 Months Ended		6 Months Ended
	Sep. 30, 2018	Jan. 21, 2017	Jul. 31, 2024	Jul. 31, 2023	Jan. 31, 2024
Rent expense for first year		$ 14,535
Rent expense for second year		15,173
Security deposit		15,810	$ 21,051		$ 21,051
Outstanding amount paid			0	$ 117,500
Rent expense for third year		$ 15,810
Software development expense	$ 350,000			$ 1,328,810
Service amount payable			1,001,310		1,001,310
Service amount paid					$ 327,500
Cash received			$ 10,000,000
Number of restricted shares			2,500,000
Advisory fees			$ 10,000
Mr. Mudd [Member]
Description of received of monthly advisory fee			Half of the monthly advisory fee ($5,000) must be paid to Mr. Mudd, while the other half of the advisory fee may be accrued on a monthly basis until the Company has closed a bona fide third-party debt and/or equity financing of at least eight hundred thousand dollars ($800,000). As at April 30, 2024 Mr. Mudd was owed $400,000