Neutra (NTRR) 10-Q 10 Dec 21 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Oct. 31, 2021	Dec. 06, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Oct. 31, 2021
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--01-31
Entity File Number	0-55077
Entity Registrant Name	NEUTRA CORP.
Entity Central Index Key	0001512886
Entity Tax Identification Number	27-4505461
Entity Incorporation, State or Country Code	WY
Entity Address, Address Line One	54 Sugar Creek Center Blvd.
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Sugar Land
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77478
City Area Code	702
Local Phone Number	793-4121
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,714,873,799

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Oct. 31, 2021	Jan. 31, 2021
CURRENT ASSETS
Cash and cash equivalents	$ 29,058	$ 23,308
Deposits	1,610	1,610
Accounts receivable		25
Inventory
Total current assets	30,668	24,943
Property and equipment, net	147,993	165,824
TOTAL ASSETS	178,661	190,767
Current Liabilities
Accounts payable and accrued expenses	438,701	426,482
Accounts payable to related party	131,755	131,755
Dividends payable on Series G preferred stock	6,229	2,634
Accrued interest payable	227,175	181,675
Total current liabilities	1,049,335	1,001,943
TOTAL LIABILITIES	1,049,335	1,001,943
STOCKHOLDERS’ DEFICIT
Common stock, $0.001 par value; unlimited shares authorized; 1,677,410,163 and 1,492,765,422 shares issued and outstanding at October 31, 2021 and January 31, 2021, respectively	1,677,409	1,492,765
Additional paid-in capital	7,576,319	7,427,709
Preferred stock subscribed but not issued	250,000	250,000
Accumulated deficit	(10,693,652)	(10,140,000)
TOTAL STOCKHOLDERS’ DEFICIT	(1,187,874)	(967,476)
TOTAL LIABILITIES, MEZZANINE EQUITY AND STOCKHOLDERS’ DEFICIT	178,661	190,767
Series A Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT
Preferred stock, $0.001 par value; 20,000,000 shares authorized:	50	50
TOTAL STOCKHOLDERS’ DEFICIT	50	50
Series E Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT
Preferred stock, $0.001 par value; 20,000,000 shares authorized:	1,000	1,000
TOTAL STOCKHOLDERS’ DEFICIT	1,000	1,000
Series F Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT
Preferred stock, $0.001 par value; 20,000,000 shares authorized:	1,000	1,000
TOTAL STOCKHOLDERS’ DEFICIT	$ 1,000	$ 1,000

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	9 Months Ended	12 Months Ended
	Oct. 31, 2021	Jan. 31, 2021
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized, unlimited	Unlimited	Unlimited
Common stock, issued	1,677,410,163	1,492,765,422
Common stock, outstanding	1,677,410,163	1,492,765,422
Preferred stock, authorized	20,000,000	20,000,000
Series G Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, issued	317,200	317,200
Preferred stock, outstanding	156,300	156,300
Series A Preferred Stock [Member]
Preferred stock, issued	50,000	50,000
Preferred stock, outstanding	50,000	50,000
Series E Preferred Stock [Member]
Preferred stock, issued	1,000,000	1,000,000
Preferred stock, outstanding	1,000,000	1,000,000
Series F Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, issued	1,000,000	1,000,000
Preferred stock, outstanding	1,000,000	1,000,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 31, 2021	Oct. 31, 2020	Oct. 31, 2021	Oct. 31, 2020
Income Statement [Abstract]
REVENUE	$ 26,271	$ 726	$ 53,631	$ 7,467
Cost of goods sold	24,622		51,214	1,912
Gross margin	1,649	726	2,417	5,555
OPERATING EXPENSES
Depreciation	19,726	10,675	58,058	17,363
Sales commissions	4,634		13,871
General and administrative expenses	152,400	84,270	353,402	217,786
Total operating expenses	176,760	94,945	425,331	235,149
LOSS FROM OPERATIONS	(175,111)	(94,219)	(422,914)	(229,594)
OTHER INCOME (EXPENSE)
Gain on settlement of liabilities	11,262		11,262	61,421
Interest expense	(15,105)	(15,105)	(45,501)	(123,827)
Total other income (expense)	(3,843)	(15,105)	(34,239)	(62,406)
Net loss	(178,954)	(109,324)	(457,153)	(292,000)
Net loss available to common shareholders	$ (222,576)	$ (124,524)	$ (553,652)	$ (322,700)
Net loss per common share	$ 0	$ 0	$ 0	$ 0
Weighted average shares outstanding - basic and diluted	1,637,475,687	801,493,715	1,554,322,653	541,043,468

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (UNAUDITED) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Stock Subscribed But Not Issued [Member]	Series A Preferred Stock [Member]	Series E Preferred Stock [Member]	Series F Preferred Stock [Member]	Total
Beginning balance, value at Jan. 31, 2020	$ 616,198	$ 8,091,570	$ (9,559,308)		$ 50	$ 1,000	$ 1,000	$ (849,490)
Balance at beginning (in shares) at Jan. 31, 2020	616,198,035				50,000	1,000,000	1,000,000
Net loss			(110,373)					(110,373)
Ending balance, value at Apr. 30, 2020	$ 930,732	7,822,536	(9,669,681)		$ 50	$ 1,000	$ 1,000	(914,363)
Balance at ending (in shares) at Apr. 30, 2020	930,732,086				50,000	1,000,000	1,000,000
Common stock issued for debt conversion	$ 314,534	(269,034)						45,500
Common stock issued for debt conversion (In Shares)	314,534,051
Beginning balance, value at Jan. 31, 2020	$ 616,198	8,091,570	(9,559,308)		$ 50	$ 1,000	$ 1,000	(849,490)
Balance at beginning (in shares) at Jan. 31, 2020	616,198,035				50,000	1,000,000	1,000,000
Net loss								(292,000)
Ending balance, value at Oct. 31, 2020	$ 1,383,565	7,424,043	(9,882,008)	50,000	$ 50	$ 1,000	$ 1,000	(1,022,350)
Balance at ending (in shares) at Oct. 31, 2020	1,383,565,422				50,000	1,000,000	1,000,000
Beginning balance, value at Apr. 30, 2020	$ 930,732	7,822,536	(9,669,681)		$ 50	$ 1,000	$ 1,000	(914,363)
Balance at beginning (in shares) at Apr. 30, 2020	930,732,086				50,000	1,000,000	1,000,000
Deemed dividend on Series G convertible preferred stock			(15,500)					(15,500)
Net loss			(72,303)					(72,303)
Ending balance, value at Jul. 31, 2020	$ 1,383,565	7,424,043	(9,757,484)	50,000	$ 50	$ 1,000	$ 1,000	(897,826)
Balance at ending (in shares) at Jul. 31, 2020	1,383,565,422				50,000	1,000,000	1,000,000
Common stock issued for debt conversion	$ 452,833	(398,493)						54,340
Common stock issued for debt conversion (In Shares)	452,833,336
Cash received for stock subscription				50,000				50,000
Deemed dividend on Series G convertible preferred stock			(15,200)					(15,200)
Net loss			(109,324)					(109,324)
Ending balance, value at Oct. 31, 2020	$ 1,383,565	7,424,043	(9,882,008)	50,000	$ 50	$ 1,000	$ 1,000	(1,022,350)
Balance at ending (in shares) at Oct. 31, 2020	1,383,565,422				50,000	1,000,000	1,000,000
Beginning balance, value at Jan. 31, 2021	$ 1,492,765	7,427,709	(10,140,000)	250,000	$ 50	$ 1,000	$ 1,000	(967,476)
Balance at beginning (in shares) at Jan. 31, 2021	1,492,765,422				50,000	1,000,000	1,000,000
Common stock issued for preferred stock conversion	$ 26,185	61,941						88,126
Common stock issued for preferred stock conversion (in shares)	26,184,589
Dividends on Series G preferred stock			(4,260)					(4,260)
Deemed dividend on Series G convertible preferred stock			(24,600)					(24,600)
Net loss			(137,316)					(137,316)
Ending balance, value at Apr. 30, 2021	$ 1,518,950	7,489,650	(10,306,176)	250,000	$ 50	$ 1,000	$ 1,000	(1,045,526)
Balance at ending (in shares) at Apr. 30, 2021	1,518,950,011				50,000	1,000,000	1,000,000
Beginning balance, value at Jan. 31, 2021	$ 1,492,765	7,427,709	(10,140,000)	250,000	$ 50	$ 1,000	$ 1,000	(967,476)
Balance at beginning (in shares) at Jan. 31, 2021	1,492,765,422				50,000	1,000,000	1,000,000
Net loss								(457,153)
Ending balance, value at Oct. 31, 2021	$ 1,677,409	7,576,319	(10,693,652)	250,000	$ 50	$ 1,000	$ 1,000	(1,187,874)
Balance at ending (in shares) at Oct. 31, 2021	1,677,410,163				50,000	1,000,000	1,000,000
Beginning balance, value at Apr. 30, 2021	$ 1,518,950	7,489,650	(10,306,176)	250,000	$ 50	$ 1,000	$ 1,000	(1,045,526)
Balance at beginning (in shares) at Apr. 30, 2021	1,518,950,011				50,000	1,000,000	1,000,000
Common stock issued for preferred stock conversion	$ 44,336	29,607						73,943
Common stock issued for preferred stock conversion (in shares)	44,337,486
Dividends on Series G preferred stock			(5,867)					(5,867)
Deemed dividend on Series G convertible preferred stock			(18,150)					(18,150)
Net loss			(140,883)					(140,883)
Ending balance, value at Jul. 31, 2021	$ 1,563,286	7,519,257	(10,471,076)	250,000	$ 50	$ 1,000	$ 1,000	(1,136,483)
Balance at ending (in shares) at Jul. 31, 2021	1,563,287,497				50,000	1,000,000	1,000,000
Common stock issued for preferred stock conversion	$ 114,123	57,062						171,185
Common stock issued for preferred stock conversion (in shares)	114,122,666
Dividends on Series G preferred stock			(5,822)					(5,822)
Deemed dividend on Series G convertible preferred stock			(37,800)					(37,800)
Net loss			(178,954)					(178,954)
Ending balance, value at Oct. 31, 2021	$ 1,677,409	$ 7,576,319	$ (10,693,652)	$ 250,000	$ 50	$ 1,000	$ 1,000	$ (1,187,874)
Balance at ending (in shares) at Oct. 31, 2021	1,677,410,163				50,000	1,000,000	1,000,000

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGE IN MEZZANINE EQUITY - USD ($)	Total	Series G Preferred Stock [Member]
Beginning balance, value at Jan. 31, 2021	$ (967,476)	$ 156,300
Balance at beginning (in shares) at Jan. 31, 2021		156,300
Series G preferred stock issued for cash		$ 164,600
Series G preferred stock issued for cash (in shares)		164,600
Series G preferred stock converted to common stock		$ (85,200)
Series G preferred stock converted to common stock (in shares)		(85,200)
Ending balance, value at Apr. 30, 2021	(1,045,526)	$ 235,700
Balance at ending (in shares) at Apr. 30, 2021		235,700
Series G preferred stock issued for cash		$ 99,400
Series G preferred stock issued for cash (in shares)		99,400
Series G preferred stock converted to common stock		$ (71,100)
Series G preferred stock converted to common stock (in shares)		(71,100)
Ending balance, value at Jul. 31, 2021	(1,136,483)	$ 264,000
Balance at ending (in shares) at Jul. 31, 2021		264,000
Series G preferred stock issued for cash		$ 217,800
Series G preferred stock issued for cash (in shares)		217,800
Series G preferred stock converted to common stock		$ (164,600)
Series G preferred stock converted to common stock (in shares)		(164,600)
Ending balance, value at Oct. 31, 2021	$ (1,187,874)	$ 317,200
Balance at ending (in shares) at Oct. 31, 2021		317,200

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	9 Months Ended
	Oct. 31, 2021	Oct. 31, 2020
CASH FLOW FROM OPERATING ACTIVITIES:
Net loss	$ (457,153)	$ (292,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	58,058	17,363
Amortization of discount on convertible note payable		72,621
Changes in operating assets and liabilities
Deposits		48
Accounts receivable	25
Inventory		1,468
Accounts payable and accrued liabilities	12,219	7,536
Accrued interest payable	45,500	51,207
NET CASH (USED IN) OPERATING ACTIVITIES	(352,613)	(203,178)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of fixed assets	(40,227)	(166,523)
NET CASH (USED IN) INVESTING ACTIVITIES	(40,227)	(166,523)
CASH FLOWS FROM FINANCING ACTIVITIES
Repayments of advance from related party	(17,422)
Stock subscriptions received		50,000
Proceeds from sale of Series G convertible preferred stock	401,250	170,000
Proceeds from advance from related party	3,500	11,000
Proceeds from issuance of note payable	11,262
Repayments of convertible notes payable		(25,000)
NET CASH PROVIDED BY FINANCING ACTIVITIES	398,590	206,000
NET CHANGE IN CASH AND CASH EQUIVALENTS	5,750	(163,701)
Cash and cash equivalents at beginning of period	23,308	177,176
Cash and cash equivalents at end of period	29,058	13,475
Cash paid during the period for:
Interest
Taxes
Noncash investing and financing transactions:
Conversion of convertible notes payable		99,840
Conversion of Series G preferred stock	320,900
Deemed dividend on Series G convertible preferred stock	$ 80,550	$ 30,700

Background Information

Background Information	9 Months Ended
	Oct. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Background Information	Note 1. Background Information Neutra Corp. was incorporated in Nevada on January 11, 2011 to market and participate in the nutraceutical space by bringing products derived from all natural and organic origins. Along with participating in the actual nutraceutical products, we plan to research and bring new technology to the nutraceutical space. Nutraceutical natural medicine is an alternative system that focuses on natural remedies and the body’s vital ability to heal and maintain itself. One of the nutraceutical sub-markets is the new thriving medical cannabis market, in which we intend to participate. We intend to entrust the manufacturing to a nutraceutical contractor to private label all of our products and to sell them under our unique brand. We have established a fiscal year end of January 31. As the global cannabis market grows exponentially, it is constantly in need of better technologies and products to be more efficient in how it grows, what it grows and how it consumes cannabis and its related products. From lighting to dosage devices, from pesticide replacements to plant enhancers, Neutra Corp. is constantly combing the industry for the latest and greatest to test, prove and bring to market. We have generated limited revenues to date and our activities have been primarily limited to developing our business plan and research and development of products. We will not have the necessary capital to fully develop or execute our business plan until we are able to secure additional financing. There can be no assurance that such financing will be available on suitable terms. We need to raise additional funds in order to implement our business plan. Our current cash on hand is insufficient to commercialize our products or fully develop our business strategy. If we are unable to raise adequate additional funds or if those funds are not available on terms that are acceptable to us, we will not be able to execute our business plan and we may cease operations.

Going Concern

Going Concern	9 Months Ended
	Oct. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 2. Going Concern For the nine months ended October 31, 2021, the Company had a net loss of $ 457,153 1,018,667 These factors raise a substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern. The Company does not have the resources at this time to repay its credit and debt obligations, make any payments in the form of dividends to its shareholders or fully implement its business plan. Without additional capital, the Company will not be able to remain in business. Management has plans to address the Company’s financial situation as follows: In the near term, management plans to continue to focus on raising the funds necessary to implement the Company’s business plan. Management will continue to seek out debt financing to obtain the capital required to meet the Company’s financial obligations. There is no assurance, however, that lenders will continue to advance capital to the Company or that the new business operations will be profitable. The possibility of failure in obtaining additional funding and the potential inability to achieve profitability raises doubts about the Company’s ability to continue as a going concern. In the long term, management believes that the Company’s projects and initiatives will be successful and will provide cash flow to the Company that will be used to finance the Company’s future growth. However, there can be no assurances that the Company’s planned activities will be successful, or that the Company will ultimately attain profitability. The Company’s long-term viability depends on its ability to obtain adequate sources of debt or equity funding to meet current commitments and fund the continuation of its business operations, and the ability of the Company to achieve adequate profitability and cash flows from operations to sustain its operations.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Oct. 31, 2021
Accounting Policies [Abstract]
Significant Accounting Policies	Note 3. Significant Accounting Policies The significant accounting policies that the Company follows are: - 9 - Interim Financial Statements The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the condensed consolidated financial statements do not include all of the information and footnotes required by GAAP for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements for the fiscal year ended January 31, 2021 and notes thereto and other pertinent information contained in our Form 10-K that we filed with the Securities and Exchange Commission (the “SEC”). The results of operations for the nine-month period ended October 31, 2021 are not necessarily indicative of the results to be expected for the full fiscal year ending January 31, 2022. Basis of Presentation The condensed consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC. The condensed consolidated financial statements have been prepared using the accrual basis of accounting in accordance with GAAP. Consolidated Financial Statements The condensed consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries, Diamond Anvil Designs, LLC Deity Corporation and Vivis Corporation (Vivis), from the date of their formations or acquisition. Significant intercompany transactions have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with GAAP 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. Actual results could differ from those estimates. Property and Equipment, net Property and equipment consist of equipment used to manufacture the Company’s products and is presented at cost. Depreciation is recognized over the useful life of the equipment on a straight-line basis over three 58,058 17,363 Revenue Recognition On February 1, 2018, the Company adopted ASC 606, Revenue from Contracts with Customers ASC 606 requires that an entity recognize revenue to depict the transfer of control of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. For the nine months ended October 31, 2021 and 2020, revenue from contracts with customers was $ 53,631 7,467 Earnings (Loss) per Common Share We compute basic and diluted earnings per common share amounts in accordance with ASC Topic 260, Earnings per Share - 10 - Commitments and Contingencies The Company follows ASC 450-20, Loss Contingencies As discussed in more detail in Note 6, the Company agreed to pay 60 250,000 20 There were no other known commitments or contingencies as of October 31, 2021 and January 31, 2021. Mezzanine equity Where ordinary or preferred shares are determined to be conditionally redeemable upon the occurrence of certain events that are not solely within the control of the issuer, and upon such event, the shares would become redeemable at the option of the holders, they are classified as ‘mezzanine equity’ (temporary equity). The purpose of this classification is to convey that such a security may not be permanently part of equity and could result in a demand for cash, securities or other assets of the entity in the future.

Deposits

Deposits	9 Months Ended
	Oct. 31, 2021
Disclosure Deposits Abstract
Deposits	Note 4. Deposits Deposits represent cash on deposit with the Company’s attorney. As of October 31, 2021 and January 31, 2021, the Company had amounts on deposit with its attorney in the amount of $ 1,610 1,610

Property and equipment, net

Property and equipment, net	9 Months Ended
	Oct. 31, 2021
Property, Plant and Equipment [Abstract]
Property and equipment, net	Note 5. Property and equipment, net Property and equipment consist of the following October 31, 2021 January 31, 2021 Equipment $ 236,717 $ 196,490 Total property and equipment 236,717 196,490 Less: accumulated depreciation (88,724 ) (30,666 ) Property and equipment, net $ 147,993 $ 165,824

Related Party Transactions

Related Party Transactions	9 Months Ended
	Oct. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions	Note 6. Related Party Transactions During the nine months ended October 31, 2021, we incurred and paid salary expense of $ 77,667 13,817 12,219 131,755 2,314 3,500 During the three months ended July 31, 2021, the Company acquired the assets of Deity Corporation, a Texas corporation which the Sydney Jim, the Company’s CEO, had a controlling interest in that will produce hemp and cannabis products. The transaction was considered an asset acquisition, as there were no operations of Deity Corporation prior to the transaction. The Company received the formulas for certain hemp and cannabis-based products and a website to market the products that will be produced. In exchange, the Company will pay to Mr. Jim 60 250,000 20

Advances and Notes Payable

Advances and Notes Payable	9 Months Ended
	Oct. 31, 2021
Debt Disclosure [Abstract]
Advances and Notes Payable	Note 7. Advances and Notes Payable As of October 31, 2021 and January 31, 2021, we had amounts due under advances of $ 3,450 During the three months ended April 30, 2021, the Company received $ 11,262 1

Convertible Notes Payable

Convertible Notes Payable	9 Months Ended
	Oct. 31, 2021
Debt Disclosure [Abstract]
Convertible Notes Payable	Note 8. Convertible Notes Payable Convertible notes payable consists of the following as of October 31, 2021 and January 31, 2021 July 31, 2021 January 31, 2021 Convertible note, dated October 31, 2015 10 25 October 31, 2018 0.50 $ 156,976 $ 156,976 Convertible note, dated January 31, 2016 10 25 January 31, 2019 60 82,735 82,735 Total convertible notes payable $ 239,711 $ 239,711 Less: convertible notes payable, in default (239,711 ) (239,711 ) Current convertible notes payable, net of discount $ — $ — Convertible Promissory Notes During the nine months ended October 31, 2021 and 2020, we recorded amortization of discounts on convertible notes payable and recognized interest expense of $ 0 72,621 Conversions to Common Stock During the nine months ended October 31, 2020, the holders of our convertible promissory notes converted $ 99,840 767,367,387 See Note 9 for a detail of the conversions. No gain or loss was recognized on the conversions as they occurred within the terms of the agreement which provided for conversion.

Shareholders_ Equity

Shareholders’ Equity	9 Months Ended
	Oct. 31, 2021
Equity [Abstract]
Shareholders’ Equity	Note 9. Shareholders’ Equity Series G convertible preferred stock In three months ended April 30, 2021, the Company issued 164,600 140,000 1.00 8 premium of between 3% and 33% depending on the date of redemption 24,600 4,260 In three months ended July 31, 2021, the Company issued 99,400 91,250 1.00 8 premium of between 3% and 33% depending on the date of redemption. 18,150 5,867 - 12 - During the three months ended October 31, 2021, the Company issued 217,800 180,000 1.00 8 premium of between 3% and 33% depending on the date of redemption. 37,800 5,822 Conversions to common stock During the nine months ended October 31, 2021, the holders of our Series G preferred stock elected to preferred shares and accumulated dividends into shares of common stock as detailed below Date Preferred Amount Number of March 4, 2021 48,200 $ 49,646 15,190,303 April 19, 2021 37,000 38,480 10,994,286 July 26, 2021 20,000 20,800 10,974,368 July 27, 2021 25,000 26,000 15,294,118 July 28, 2021 26,100 27,144 18,096,000 August 17, 2021 35,000 36,400 24,266,667 August 17, 2021 52,900 55,016 36,677,333 September20, 2021 38,500 40,040 26,693,333 September20, 2021 38,200 39,728 26,485,333 Total 320,900 $ 333,254 184,644,741 During nine months ended October 31, 2020, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below: Date Amount Number of March 3, 2020 $ 9,500 30,645,161 March 20, 2020 5,800 32,222,222 April 1, 2020 3,800 31,666,667 April 3, 2020 3,800 31,666,667 April 13, 2020 3,800 31,666,667 April 16, 2020 4,400 36,666,667 April 20, 2020 4,800 40,000,000 April 24, 2020 4,800 40,000,000 April 27, 2020 4,800 40,000,000 May 7, 2020 4,800 40,000,000 May 11, 2020 4,820 40,166,667 May 13, 2020 4,800 40,000,000 May 18, 2020 6,200 51,666,667 May 20,2020 6,200 51,666,667 May 21, 2020 6,200 51,666,667 May 26, 2020 6,200 51,666,667 May 26, 2020 6,200 51,666,667 May 27, 2020 6,200 51,666,667 May 27, 2020 2,720 22,666,667 Total $ 99,840 767,367,387 No gain or loss was recognized on the above conversions as they occurred within the terms of the agreement which provided for conversion.

Subsequent Events

Subsequent Events	9 Months Ended
	Oct. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	Note 10. Subsequent Events Subsequent to October 31, 2021, the Company issued 33,200 28,750 Subsequent to October 31, 2021, the Company issued a total of 37,463,636 39,000

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	9 Months Ended
	Oct. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The condensed consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC. The condensed consolidated financial statements have been prepared using the accrual basis of accounting in accordance with GAAP.
Consolidated Financial Statements	Consolidated Financial Statements The condensed consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiaries, Diamond Anvil Designs, LLC Deity Corporation and Vivis Corporation (Vivis), from the date of their formations or acquisition. Significant intercompany transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP 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. Actual results could differ from those estimates.
Property and Equipment, net	Property and Equipment, net Property and equipment consist of equipment used to manufacture the Company’s products and is presented at cost. Depreciation is recognized over the useful life of the equipment on a straight-line basis over three 58,058 17,363
Revenue Recognition	Revenue Recognition On February 1, 2018, the Company adopted ASC 606, Revenue from Contracts with Customers ASC 606 requires that an entity recognize revenue to depict the transfer of control of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. For the nine months ended October 31, 2021 and 2020, revenue from contracts with customers was $ 53,631 7,467
Earnings (Loss) per Common Share	Earnings (Loss) per Common Share We compute basic and diluted earnings per common share amounts in accordance with ASC Topic 260, Earnings per Share
Commitments and Contingencies	Commitments and Contingencies The Company follows ASC 450-20, Loss Contingencies As discussed in more detail in Note 6, the Company agreed to pay 60 250,000 20 There were no other known commitments or contingencies as of October 31, 2021 and January 31, 2021.
Mezzanine equity	Mezzanine equity Where ordinary or preferred shares are determined to be conditionally redeemable upon the occurrence of certain events that are not solely within the control of the issuer, and upon such event, the shares would become redeemable at the option of the holders, they are classified as ‘mezzanine equity’ (temporary equity). The purpose of this classification is to convey that such a security may not be permanently part of equity and could result in a demand for cash, securities or other assets of the entity in the future.

Property and equipment, net (Ta

Property and equipment, net (Tables)	9 Months Ended
	Oct. 31, 2021
Property, Plant and Equipment [Abstract]
Property and equipment consist of the following	Property and equipment consist of the following October 31, 2021 January 31, 2021 Equipment $ 236,717 $ 196,490 Total property and equipment 236,717 196,490 Less: accumulated depreciation (88,724 ) (30,666 ) Property and equipment, net $ 147,993 $ 165,824

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	9 Months Ended
	Oct. 31, 2021
Debt Disclosure [Abstract]
Convertible notes payable consists of the following as of October 31, 2021 and January 31, 2021	Convertible notes payable consists of the following as of October 31, 2021 and January 31, 2021 July 31, 2021 January 31, 2021 Convertible note, dated October 31, 2015 10 25 October 31, 2018 0.50 $ 156,976 $ 156,976 Convertible note, dated January 31, 2016 10 25 January 31, 2019 60 82,735 82,735 Total convertible notes payable $ 239,711 $ 239,711 Less: convertible notes payable, in default (239,711 ) (239,711 ) Current convertible notes payable, net of discount $ — $ —

Shareholders_ Equity (Tables)

Shareholders’ Equity (Tables)	9 Months Ended
	Oct. 31, 2021
Equity [Abstract]
During the nine months ended October 31, 2021, the holders of our Series G preferred stock elected to preferred shares and accumulated dividends into shares of common stock as detailed below	During the nine months ended October 31, 2021, the holders of our Series G preferred stock elected to preferred shares and accumulated dividends into shares of common stock as detailed below Date Preferred Amount Number of March 4, 2021 48,200 $ 49,646 15,190,303 April 19, 2021 37,000 38,480 10,994,286 July 26, 2021 20,000 20,800 10,974,368 July 27, 2021 25,000 26,000 15,294,118 July 28, 2021 26,100 27,144 18,096,000 August 17, 2021 35,000 36,400 24,266,667 August 17, 2021 52,900 55,016 36,677,333 September20, 2021 38,500 40,040 26,693,333 September20, 2021 38,200 39,728 26,485,333 Total 320,900 $ 333,254 184,644,741 During nine months ended October 31, 2020, the holders of our convertible notes elected to convert principal and interest into shares of common stock as detailed below: Date Amount Number of March 3, 2020 $ 9,500 30,645,161 March 20, 2020 5,800 32,222,222 April 1, 2020 3,800 31,666,667 April 3, 2020 3,800 31,666,667 April 13, 2020 3,800 31,666,667 April 16, 2020 4,400 36,666,667 April 20, 2020 4,800 40,000,000 April 24, 2020 4,800 40,000,000 April 27, 2020 4,800 40,000,000 May 7, 2020 4,800 40,000,000 May 11, 2020 4,820 40,166,667 May 13, 2020 4,800 40,000,000 May 18, 2020 6,200 51,666,667 May 20,2020 6,200 51,666,667 May 21, 2020 6,200 51,666,667 May 26, 2020 6,200 51,666,667 May 26, 2020 6,200 51,666,667 May 27, 2020 6,200 51,666,667 May 27, 2020 2,720 22,666,667 Total $ 99,840 767,367,387

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended
	Oct. 31, 2021	Jul. 31, 2021	Apr. 30, 2021	Oct. 31, 2020	Jul. 31, 2020	Apr. 30, 2020	Oct. 31, 2021	Oct. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ (178,954)	$ (140,883)	$ (137,316)	$ (109,324)	$ (72,303)	$ (110,373)	$ (457,153)	$ (292,000)
Working capital							$ 1,018,667

Significant Accounting Polici_3

Significant Accounting Policies (Details Narrative) - USD ($)	9 Months Ended
	Oct. 31, 2021	Oct. 31, 2020	Jan. 31, 2021
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 58,058	$ 17,363
Revenue from contracts with customers	53,631	$ 7,467
Preferred stock subscribed but not issued	$ 250,000		$ 250,000
Mr Jim [Member] | Chief Executive Officer [Member]
Property, Plant and Equipment [Line Items]
Revenue, percentage	60.00%
Preferred stock subscribed but not issued	$ 250,000
Deity Corporation [Member]
Property, Plant and Equipment [Line Items]
Revenue, percentage	20.00%
Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	3 years

Deposits (Details Narrative)

Deposits (Details Narrative) - USD ($)	Oct. 31, 2021	Jan. 31, 2021
Disclosure Deposits Abstract
Deposit Assets	$ 1,610	$ 1,610

Property and equipment consist

Property and equipment consist of the following (Details) - USD ($)	Oct. 31, 2021	Jan. 31, 2021
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 236,717	$ 196,490
Less: accumulated depreciation	(88,724)	(30,666)
Property and equipment, net	147,993	165,824
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 236,717	$ 196,490

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Oct. 31, 2021	Jan. 31, 2021
Related Party Transaction [Line Items]
Advances payable	$ 3,450	$ 3,450
Preferred Stock, Value, Subscriptions	$ 250,000	$ 250,000
Deity Corporation [Member]
Related Party Transaction [Line Items]
Revenue, Remaining Performance Obligation, Percentage	20.00%
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Salary expense	$ 77,667
Commission expense	13,817
Advance payable to related party	$ 12,219
Chief Executive Officer [Member] | Mr Jim [Member]
Related Party Transaction [Line Items]
Revenue, Remaining Performance Obligation, Percentage	60.00%
Preferred Stock, Value, Subscriptions	$ 250,000
Chief Executive Officer [Member] | Non Interest Bearing Advances [Member]
Related Party Transaction [Line Items]
Advances payable	3,500
Chief Executive Officer [Member] | Accounts Payable Related Party And Advances Payable To Related Party [Member]
Related Party Transaction [Line Items]
Due to related party	$ 131,755

Convertible notes payable consi

Convertible notes payable consists of the following as of October 31, 2021 and January 31, 2021 (Details) - USD ($)	9 Months Ended
	Oct. 31, 2021	Jan. 31, 2021
Short-term Debt [Line Items]
Total convertible notes payable	$ 239,711	$ 239,711
Less: convertible notes payable, in default	(239,711)	(239,711)
Current convertible notes payable, net of discount
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Debt Instrument, Issuance Date	Oct. 31, 2015
Debt instrument, interest rate	10.00%
Bearing default interest	2500.00%
Debt instrument, maturity date	Oct. 31, 2018
Debt instrument, conversion price (in dollars per share)	$ 0.50
Total convertible notes payable	$ 156,976	156,976
Convertible Notes Payable 1 [Member]
Short-term Debt [Line Items]
Debt Instrument, Issuance Date	Jan. 31, 2016
Debt instrument, interest rate	10.00%
Bearing default interest	25.00%
Debt instrument, maturity date	Jan. 31, 2019
Total convertible notes payable	$ 82,735	$ 82,735

Advances and Notes Payable (Det

Advances and Notes Payable (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Oct. 31, 2021	Jan. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Advances payable	$ 3,450	$ 3,450
Paycheck Protection Program [Member]
Defined Benefit Plan Disclosure [Line Items]
PPP loan payable	$ 11,262
Loan bears interest percent	1.00%

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative) - USD ($)	9 Months Ended
	Oct. 31, 2021	Oct. 31, 2020
Short-term Debt [Line Items]
Amortization of Debt Discount (Premium)		$ 72,621
Debt Conversion, Converted Instrument, Amount		$ 99,840
Number of common shares issued upon conversion of debt (in shares)	184,644,741	767,367,387
Convertible Notes Payable [Member]
Short-term Debt [Line Items]
Amortization of Debt Discount (Premium)	$ 0
Interest expense		$ 72,621
Convertible Notes Payable [Member] | Common Stock [Member]
Short-term Debt [Line Items]
Debt Conversion, Converted Instrument, Amount	$ 99,840
Number of common shares issued upon conversion of debt (in shares)	767,367,387

During the nine months ended Oc

During the nine months ended October 31, 2021, the holders of our Series G preferred stock elected to preferred shares and accumulated dividends into shares of common stock as detailed below (Details) - USD ($)	9 Months Ended
	Oct. 31, 2021	Oct. 31, 2020
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	184,644,741	767,367,387
Debt Conversion, Converted Instrument, Amount		$ 99,840
Series G Preferred Stock [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	320,900
Report Date One [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	15,190,303	30,645,161
Debt Conversion, Converted Instrument, Amount	$ 49,646	$ 9,500
Report Date One [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	48,200
Report Date Two [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	10,994,286	32,222,222
Debt Conversion, Converted Instrument, Amount	$ 38,480	$ 5,800
Report Date Two [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	37,000
Report Date Three [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	10,974,368	31,666,667
Debt Conversion, Converted Instrument, Amount	$ 20,800	$ 3,800
Report Date Three [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	20,000
Report Date Four [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	15,294,118	31,666,667
Debt Conversion, Converted Instrument, Amount	$ 26,000	$ 3,800
Report Date Four [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	25,000
Report Date Five [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	18,096,000	31,666,667
Debt Conversion, Converted Instrument, Amount	$ 27,144	$ 3,800
Report Date Five [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	26,100
Report Date Six [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	24,266,667	36,666,667
Debt Conversion, Converted Instrument, Amount	$ 36,400	$ 4,400
Report Date Six [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	35,000
Report Date Seven [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	36,677,333	40,000,000
Debt Conversion, Converted Instrument, Amount	$ 55,016	$ 4,800
Report Date Seven [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	52,900
Report Date Eight [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	26,693,333	40,000,000
Debt Conversion, Converted Instrument, Amount	$ 40,040	$ 4,800
Report Date Eight [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	38,500
Report Date Nine [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	26,485,333	40,000,000
Debt Conversion, Converted Instrument, Amount	$ 39,728	$ 4,800
Report Date Nine [Member] | Series G Preferred Stock [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued	38,200
Report Date Ten [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued		40,000,000
Debt Conversion, Converted Instrument, Amount	$ 333,254	$ 4,800
Report Date Eleven [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued		40,166,667
Debt Conversion, Converted Instrument, Amount		$ 4,820
Report Date Twelve [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued		40,000,000
Debt Conversion, Converted Instrument, Amount		$ 4,800
Report Date Thirteen [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued		51,666,667
Debt Conversion, Converted Instrument, Amount		$ 6,200
Report Date Fourteen [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued		51,666,667
Debt Conversion, Converted Instrument, Amount		$ 6,200
Report Date Fifteen [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued		51,666,667
Debt Conversion, Converted Instrument, Amount		$ 6,200
Report Date Sixteen [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued		51,666,667
Debt Conversion, Converted Instrument, Amount		$ 6,200
Report Date Seventeen [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued		51,666,667
Debt Conversion, Converted Instrument, Amount		$ 6,200
Report Date Eighteen [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued		51,666,667
Debt Conversion, Converted Instrument, Amount		$ 6,200
Report Date Nineteen [Member]
Class of Stock [Line Items]
Debt Conversion, Converted Instrument, Shares Issued		22,666,667
Debt Conversion, Converted Instrument, Amount		$ 2,720

Shareholders_ Equity (Details N

Shareholders’ Equity (Details Narrative) - Series G Preferred Stock [Member] - USD ($)	3 Months Ended			9 Months Ended
	Oct. 31, 2021	Jul. 31, 2021	Apr. 30, 2021	Oct. 31, 2021
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues	217,800	99,400	164,600	33,200
Proceeds from (Repayments of) Debt	$ 180,000	$ 91,250	$ 140,000
Debt Instrument, Convertible, Conversion Price	$ 1	$ 1	$ 1	$ 1
Preferred Stock, Dividend Rate, Percentage	8.00%		8.00%	8.00%
Debt Instrument, Redemption, Description	premium of between 3% and 33% depending on the date of redemption.	premium of between 3% and 33% depending on the date of redemption.	premium of between 3% and 33% depending on the date of redemption
Dividends	$ 37,800	$ 18,150	$ 24,600
Dividends Payable	$ 5,822	$ 5,867	$ 4,260	$ 5,822

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Series G Preferred Stock [Member] - USD ($)	3 Months Ended			9 Months Ended
	Oct. 31, 2021	Jul. 31, 2021	Apr. 30, 2021	Oct. 31, 2021
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues	217,800	99,400	164,600	33,200
Convertible Preferred Stock, Shares Issued upon Conversion	39,000			39,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues				37,463,636
Cash proceed				$ 28,750