Neutra (NTRR) 10-Q 22 Jun 23 2024 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Apr. 30, 2023	Jun. 21, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Apr. 30, 2023
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
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		2,917,899,124

CONSOLIDATED BALANCE SHEETS (UN

CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)	Apr. 30, 2023	Jan. 31, 2023
CURRENT ASSETS
Cash and cash equivalents	$ 3,138	$ 1,969
Inventory	21,332	23,846
Total current assets	24,470	25,815
Property and equipment, net	29,634	49,360
TOTAL ASSETS	54,104	75,175
Current Liabilities
Accounts payable and accrued expenses	513,016	516,890
Accounts payable to related party	278,340	233,087
Advances payable	3,450	3,450
Advances payable to related party	12,314	2,314
Dividends payable on Series G preferred stock		2,062
Accrued interest payable	2,035	1,836
Total current liabilities	809,155	759,639
Notes payable, related party	54,156	54,156
TOTAL LIABILITIES	863,311	813,795
Series G preferred stock; $1.00 stated value, 0 shares and 35,200 shares issued and outstanding at April 30, 2023 and January 31, 2023, respectively		35,200
STOCKHOLDERS' DEFICIT
Common stock, $0.001 par value; unlimited shares authorized; 2,917,899,124 and 2,743,575,314 shares issued and outstanding at April 30, 2023 and January 31, 2023, respectively	2,917,899	2,743,575
Additional paid-in capital	7,751,840	7,889,555
Preferred stock subscribed but not issued	50,000	50,000
Accumulated deficit	(11,531,046)	(11,459,050)
TOTAL STOCKHOLDERS' DEFICIT	(809,207)	(773,820)
TOTAL LIABILITIES, MEZZANINE EQUITY AND STOCKHOLDERS' DEFICIT	54,104	75,175
Series A Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, value	50	50
TOTAL STOCKHOLDERS' DEFICIT	50	50
Series B Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, value	10	10
TOTAL STOCKHOLDERS' DEFICIT	10	10
Series C Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, value	40	40
TOTAL STOCKHOLDERS' DEFICIT	40	40
Series E Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, value	1,000	1,000
TOTAL STOCKHOLDERS' DEFICIT	1,000	1,000
Series F Preferred Stock [Member]
STOCKHOLDERS' DEFICIT
Preferred stock, value	1,000	1,000
TOTAL STOCKHOLDERS' DEFICIT	$ 1,000	$ 1,000

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - $ / shares	3 Months Ended	12 Months Ended
	Apr. 30, 2023	Jan. 31, 2023
Statement [Line Items]
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	2,917,899,124	2,743,575,314
Common stock, outstanding	2,917,899,124	2,743,575,314
Preferred stock, authorized	20,000,000	20,000,000
Series G Preferred Stock [Member]
Statement [Line Items]
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, issued	0	35,200
Preferred stock, outstanding	0	35,200
Series A Preferred Stock [Member]
Statement [Line Items]
Preferred stock, issued	50,000	50,000
Preferred stock, outstanding	50,000	50,000
Series B Preferred Stock [Member]
Statement [Line Items]
Preferred stock, issued	10,000	0
Preferred stock, outstanding	10,000	0
Series C Preferred Stock [Member]
Statement [Line Items]
Preferred stock, issued	40,000	40,000
Preferred stock, outstanding	40,000	40,000
Series E Preferred Stock [Member]
Statement [Line Items]
Preferred stock, issued	1,000,000	1,000,000
Preferred stock, outstanding	1,000,000	1,000,000
Series F Preferred Stock [Member]
Statement [Line Items]
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

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Income Statement [Abstract]
REVENUE	$ 5,842	$ 9,662
Cost of goods sold	3,038	4,538
Gross margin	2,804	5,124
OPERATING EXPENSES
Depreciation	19,726	19,726
Sales commissions	3,505	1,359
General and administrative expenses	50,781	75,501
Total operating expenses	74,012	96,586
LOSS FROM OPERATIONS	(71,208)	(91,462)
OTHER INCOME (EXPENSE)
Interest expense	(199)	(15,734)
Total other income (expense)	(199)	(15,734)
Net loss before income taxes	(71,407)	(107,196)
Provision for income taxes	(589)
NET LOSS	(71,996)	(107,196)
Dividends on Series G convertible preferred stock		(2,429)
Net loss available to common shareholders	$ (71,996)	$ (109,625)
Net loss per common share	$ 0	$ 0
Weighted average shares outstanding – basic and diluted	2,910,381,521	1,824,868,256

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT (UNAUDITED) - USD ($)	3 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Common Stock [Member]
Statement [Line Items]
Beginning balance, value	$ 2,743,575	$ 1,782,074
Beginning balance (in shares)	2,743,575,314	1,782,073,799
Common stock issued for preferred stock conversions	$ 174,324	$ 425,622
Common stock issued for preferred stock conversions (in shares)	174,323,810	425,622,150
Preferred stock subscribed but not issued
Dividends on Series G preferred stock
Net loss
Ending balance, value	$ 2,917,899	$ 2,207,696
Ending balance (in shares)	2,917,899,124	2,207,695,949
Additional Paid-in Capital [Member]
Statement [Line Items]
Beginning balance, value	$ 7,889,555	$ 7,824,982
Common stock issued for preferred stock conversions	(137,715)	(199,110)
Preferred stock subscribed but not issued
Dividends on Series G preferred stock
Net loss
Ending balance, value	7,751,840	7,625,872
Retained Earnings [Member]
Statement [Line Items]
Beginning balance, value	(11,459,050)	(10,882,188)
Common stock issued for preferred stock conversions
Preferred stock subscribed but not issued
Dividends on Series G preferred stock		(2,429)
Net loss	(71,996)	(107,196)
Ending balance, value	(11,531,046)	(10,991,813)
Stock Subscribed but Not Issued [Member]
Statement [Line Items]
Beginning balance, value	50,000
Common stock issued for preferred stock conversions
Preferred stock subscribed but not issued		50,000
Dividends on Series G preferred stock
Net loss
Ending balance, value	50,000	50,000
Series A Preferred Stock [Member]
Statement [Line Items]
Beginning balance, value	$ 50	$ 50
Beginning balance (in shares)	50,000	50,000
Common stock issued for preferred stock conversions
Preferred stock subscribed but not issued
Dividends on Series G preferred stock
Net loss
Ending balance, value	$ 50	$ 50
Ending balance (in shares)	50,000	50,000
Series B Preferred Stock [Member]
Statement [Line Items]
Beginning balance, value	$ 10	$ 10
Beginning balance (in shares)	10,000	10,000
Common stock issued for preferred stock conversions
Preferred stock subscribed but not issued
Dividends on Series G preferred stock
Net loss
Ending balance, value	$ 10	$ 10
Ending balance (in shares)	10,000	10,000
Series C Preferred Stock [Member]
Statement [Line Items]
Beginning balance, value	$ 40	$ 40
Beginning balance (in shares)	40,000	40,000
Common stock issued for preferred stock conversions
Preferred stock subscribed but not issued
Dividends on Series G preferred stock
Net loss
Ending balance, value	$ 40	$ 40
Ending balance (in shares)	40,000	40,000
Series E Preferred Stock [Member]
Statement [Line Items]
Beginning balance, value	$ 1,000	$ 1,000
Beginning balance (in shares)	1,000,000	1,000,000
Common stock issued for preferred stock conversions
Preferred stock subscribed but not issued
Dividends on Series G preferred stock
Net loss
Ending balance, value	$ 1,000	$ 1,000
Ending balance (in shares)	1,000,000	1,000,000
Series F Preferred Stock [Member]
Statement [Line Items]
Beginning balance, value	$ 1,000	$ 1,000
Beginning balance (in shares)	1,000,000	1,000,000
Common stock issued for preferred stock conversions
Preferred stock subscribed but not issued
Dividends on Series G preferred stock
Net loss
Ending balance, value	$ 1,000	$ 1,000
Ending balance (in shares)	1,000,000	1,000,000
Beginning balance, value	$ (773,820)	$ (1,273,032)
Common stock issued for preferred stock conversions	36,609	226,512
Preferred stock subscribed but not issued		50,000
Dividends on Series G preferred stock		(2,429)
Net loss	(71,996)	(107,196)
Ending balance, value	$ (809,207)	$ (1,106,145)

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN MEZZANINE EQUITY (UNAUDITED) - Series G Preferred Stock [Member]	3 Months Ended
	Apr. 30, 2023 USD ($) shares
Statement [Line Items]
Beginning balance, value | $	$ 35,200
Beginning balance (in shares) | shares	35,200
Series G preferred stock converted to common stock | $	$ (35,200)
Series G Preferred Stock Converted to Common Stock | shares	(35,200)
Ending balance, value | $
Ending balance (in shares) | shares

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
CASH FLOW FROM OPERATING ACTIVITIES:
Net loss	$ (71,996)	$ (107,196)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	19,726	19,726
Changes in operating assets and liabilities
Inventory	2,514	(21,991)
Accounts payable and accrued liabilities	(24,780)	(29,976)
Accounts payable to related party	65,506	31,334
Accrued interest payable	199	15,435
NET CASH USED IN OPERATING ACTIVITIES	(8,831)	(92,668)
CASH FLOWS FROM FINANCING ACTIVITIES
Stock subscriptions received		50,000
Proceeds from advance from related party	10,000
Proceeds from issuance of note payable		60,000
Repayments on notes payable		(3,200)
NET CASH PROVIDED BY FINANCING ACTIVITIES	10,000	106,800
NET CHANGE IN CASH AND CASH EQUIVALENTS	1,169	14,132
Cash and cash equivalents at beginning of period	1,969	1,056
Cash and cash equivalents at end of period	3,138	15,188
Cash paid during the period for:
Interest		300
Taxes
Noncash investing and financing transactions:
Conversion of Series G preferred stock	$ 36,609	$ 217,800

Background Information

Background Information	3 Months Ended
	Apr. 30, 2023
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.

Going Concern

Going Concern	3 Months Ended
	Apr. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 2. Going Concern For the three months ended April 30, 2023, the Company had a net loss of $ 71,996 784,685 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	3 Months Ended
	Apr. 30, 2023
Accounting Policies [Abstract]
Significant Accounting Policies	Note 3. Significant Accounting Policies The significant accounting policies that the Company follows are: 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 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 consolidated financial statements should be read in conjunction with the consolidated financial statements for the fiscal year ended January 31, 2023 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 three month period ended April 30, 2023 are not necessarily indicative of the results to be expected for the full fiscal year ending January 31, 2024. Basis of Presentation The consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC. The consolidated financial statements have been prepared using the accrual basis of accounting in accordance with GAAP. Consolidated Financial Statements The 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. Inventory Inventory is comprised of packaging and supplies and at times raw materials. Inventory is valued at cost, based on the average cost method, unless and until the net realizable value for the inventory is lower than cost, in which case an allowance is established to reduce the valuation to the net realizable value. As of April 30, 2023 and January 31, 2023, market values of all of our inventory were greater than cost, and accordingly, no 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 19,726 Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue From Contracts With Customers. Revenues are recognized when control of the promised goods or services is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for transferring those goods or services. Revenue is recognized based on the following five step model: • Identification of the contract with a customer • Identification of the performance obligations in the contract • Determination of the transaction price • Allocation of the transaction price to the performance obligations in the contract • Recognition of revenue when, or as, the Company satisfies a performance obligation Product sales are recognized all of the following criteria are satisfied: (i) a contract with an end user exists which has commercial substance; (ii) it is probable the Company will collect the amount charged to the end user; and (iii) the Company has completed its performance obligation whereby the end user has obtained control of the product. A contract with commercial substance exists once the Company receives and accepts a purchase order or once it enters into a contract with an end user. If collectability is not probable, the sale is deferred and not recognized until collection is probable or payment is received. Control of products typically transfers when title and risk of ownership of the product has transferred to the customer. Payment is received before shipment of the product. Net revenues comprise gross revenues less customer discounts and allowances, actual and expected returns. Shipping charges billed to customers are included in net sales. Various taxes on the sale of products to customers are collected by the Company as an agent and remitted to the respective taxing authority. These taxes are presented on a net basis and recorded as a liability until remitted to the respective taxing authority. The Company allows for customers to return unopened products within 10 days in certain limited circumstances. There have been no refunds processed for returned product. Contract Costs Costs incurred to obtain a customer contract are not material to the Company. The Company elected to apply the practical expedient to not capitalize contract costs to obtain contracts with a duration of one year or less, which are expensed and included within cost of goods and services. Cost of Sales Cost of sales includes all of the costs to purchase and assemble the Company’s products. Products are manufactured for the Company by third-party contractors, such costs represent the amounts invoiced by the contractors. Additionally, shipping costs are included in Cost of Sales in the Statements of Operations. 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 The Company follows ASC 450-20, Loss Contingencies As discussed in more detail in Note 5, the Company agreed to pay 60 250,000 20 There were no other known commitments or contingencies as of April 30, 2023 and January 31, 2023. 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. Subsequent events The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR. Recently Adopted Accounting Pronouncements The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.

Property and equipment, net

Property and equipment, net	3 Months Ended
	Apr. 30, 2023
Property, Plant and Equipment [Abstract]
Property and equipment, net	Note 4. Property and equipment, net Property and equipment consist of the following: April 30, 2023 January 31, 2023 Equipment $ 236,717 $ 236,717 Total property and equipment 236,717 236,717 Less: accumulated depreciation (207,083 ) (187,357 ) Property and equipment, net $ 29,634 $ 49,360

Related Party Transactions

Related Party Transactions	3 Months Ended
	Apr. 30, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Note 5. Related Party Transactions During the three months ended April 30, 2023 and 2022, we incurred salary expense of $ 25,000 3,505 1,359 38,101 34,596 20,253 As of April 30, 2023 and January 31, 2023, we owed Mr. Jim, or entities controlled by him, $ 278,340 233,087 12,314 2,314 During the three months ended April 30, 2023, an investor advanced $ 10,000 On March 11, 2022, the Company entered into a loan agreement for $ 60,000 6 4,240 54,156 2,035 During the year ended January 31, 2022, 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	3 Months Ended
	Apr. 30, 2023
Debt Disclosure [Abstract]
Advances and Notes Payable	Note 6. Advances and Notes Payable As of April 30, 2023 and January 31, 2023, we had amounts due under advances of $ 3,450 On March 11, 2022, the Company entered into a loan agreement for $ 60,000 6 4,240 54,156 2,035

Shareholders_ Equity

Shareholders’ Equity	3 Months Ended
	Apr. 30, 2023
Equity [Abstract]
Shareholders’ Equity	Note 7. Shareholders’ Equity Series A Preferred Stock. 50,000 5 10 800 50,000 Series B Preferred Stock. 10,000 5 0.4 800 10,000 50,000 10,000 Series C Preferred Stock. 40,000 5 10 500,000 1 38 40,000 200,000 40,000 Series E preferred stock issued for services On November 13, 2015, our board of directors designated 1,000,000 The Series E Preferred stock has 2 votes for each outstanding share of common stock in the company. 1,000,000 Series F preferred stock issued for services The Series F Preferred Stock is subordinated to our common stock and superior to all shares of Preferred Stock. It does not receive dividends and does not participate in equity distributions. The Series F Preferred stock retains 2/3 of the voting rights in the company. 1,000,000 1,000,000 1,000,000 Series G convertible preferred stock During the three months ended April 30, 2023, the Company the holder of the Series G convertible preferred stock converted 35,200 1,408 174,323,810 2,429 217,800 8,712 425,622,150 Preferred Stock Subscription On February 23, 2022, the Company sold 10,000 50,000

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	3 Months Ended
	Apr. 30, 2023
Accounting Policies [Abstract]
Interim Financial Statements	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 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 consolidated financial statements should be read in conjunction with the consolidated financial statements for the fiscal year ended January 31, 2023 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 three month period ended April 30, 2023 are not necessarily indicative of the results to be expected for the full fiscal year ending January 31, 2024.
Basis of Presentation	Basis of Presentation The consolidated financial statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC. The consolidated financial statements have been prepared using the accrual basis of accounting in accordance with GAAP.
Consolidated Financial Statements	Consolidated Financial Statements The 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.
Inventory	Inventory Inventory is comprised of packaging and supplies and at times raw materials. Inventory is valued at cost, based on the average cost method, unless and until the net realizable value for the inventory is lower than cost, in which case an allowance is established to reduce the valuation to the net realizable value. As of April 30, 2023 and January 31, 2023, market values of all of our inventory were greater than cost, and accordingly, no
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 19,726
Revenue [Policy Text Block]	Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, Revenue From Contracts With Customers. Revenues are recognized when control of the promised goods or services is transferred to the customer in an amount that reflects the consideration the Company expects to be entitled to in exchange for transferring those goods or services. Revenue is recognized based on the following five step model: • Identification of the contract with a customer • Identification of the performance obligations in the contract • Determination of the transaction price • Allocation of the transaction price to the performance obligations in the contract • Recognition of revenue when, or as, the Company satisfies a performance obligation Product sales are recognized all of the following criteria are satisfied: (i) a contract with an end user exists which has commercial substance; (ii) it is probable the Company will collect the amount charged to the end user; and (iii) the Company has completed its performance obligation whereby the end user has obtained control of the product. A contract with commercial substance exists once the Company receives and accepts a purchase order or once it enters into a contract with an end user. If collectability is not probable, the sale is deferred and not recognized until collection is probable or payment is received. Control of products typically transfers when title and risk of ownership of the product has transferred to the customer. Payment is received before shipment of the product. Net revenues comprise gross revenues less customer discounts and allowances, actual and expected returns. Shipping charges billed to customers are included in net sales. Various taxes on the sale of products to customers are collected by the Company as an agent and remitted to the respective taxing authority. These taxes are presented on a net basis and recorded as a liability until remitted to the respective taxing authority. The Company allows for customers to return unopened products within 10 days in certain limited circumstances. There have been no refunds processed for returned product. Contract Costs Costs incurred to obtain a customer contract are not material to the Company. The Company elected to apply the practical expedient to not capitalize contract costs to obtain contracts with a duration of one year or less, which are expensed and included within cost of goods and services. Cost of Sales Cost of sales includes all of the costs to purchase and assemble the Company’s products. Products are manufactured for the Company by third-party contractors, such costs represent the amounts invoiced by the contractors. Additionally, shipping costs are included in Cost of Sales in the Statements of Operations.
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 5, the Company agreed to pay 60 250,000 20 There were no other known commitments or contingencies as of April 30, 2023 and January 31, 2023.
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.
Subsequent events	Subsequent events The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements The Company does not believe that any recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.

Property and equipment, net (Ta

Property and equipment, net (Tables)	3 Months Ended
	Apr. 30, 2023
Property, Plant and Equipment [Abstract]
Property and equipment consist of the following:	Property and equipment consist of the following: April 30, 2023 January 31, 2023 Equipment $ 236,717 $ 236,717 Total property and equipment 236,717 236,717 Less: accumulated depreciation (207,083 ) (187,357 ) Property and equipment, net $ 29,634 $ 49,360

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended
	Apr. 30, 2023	Apr. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 71,996	$ 107,196
Working capital	$ 784,685

Significant Accounting Polici_3

Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended
	Apr. 30, 2023	Apr. 30, 2022	Jan. 31, 2023	Jan. 31, 2022
Property, Plant and Equipment [Line Items]
Valuation allowance recognized	$ 0		$ 0
Depreciation	19,726	$ 19,726
Preferred stock subscribed but not issued	$ 50,000		$ 50,000
Mr Jim [Member] | Chief Executive Officer [Member]
Property, Plant and Equipment [Line Items]
Revenue, remaining performance obligation, percentage	60%			60%
Preferred stock subscribed but not issued	$ 250,000			$ 250,000
Deity Corporation [Member]
Property, Plant and Equipment [Line Items]
Revenue, remaining performance obligation, percentage	20%			20%
Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	3 years

Property and equipment consist

Property and equipment consist of the following: (Details) - USD ($)	Apr. 30, 2023	Jan. 31, 2023
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 236,717	$ 236,717
Less: accumulated depreciation	(207,083)	(187,357)
Property and equipment, net	29,634	49,360
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 236,717	$ 236,717

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended
	Apr. 30, 2023	Apr. 30, 2022	Jan. 31, 2023	Mar. 11, 2022	Jan. 31, 2022
Related Party Transaction [Line Items]
Advances payable to related party	$ 12,314		$ 2,314
Advanced receive from investor	$ 10,000
Loan agreement				$ 60,000
Unsecured loan interest	6%			6%
Monthly interest payment	$ 4,240			$ 4,240
Principal amount balance	54,156
Accrued interest	2,035
Preferred stock subscribed but not issued	$ 50,000		50,000
Deity Corporation [Member]
Related Party Transaction [Line Items]
Revenue, remaining performance obligation, percentage	20%				20%
Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Salary expense	$ 25,000	25,000
Commission expense	3,505	1,359
Unpaid compensation	38,101	$ 34,596
Chief Executive Officer [Member] | Accounts Payable Related Party and Advances Payable to Related Party [Member]
Related Party Transaction [Line Items]
Due to related party	278,340		233,087
Advances payable to related party	12,314		$ 2,314
Chief Executive Officer [Member] | Mr Jim [Member]
Related Party Transaction [Line Items]
Expenses paid	$ 20,253
Revenue, remaining performance obligation, percentage	60%				60%
Preferred stock subscribed but not issued	$ 250,000				$ 250,000

Advances and Notes Payable (Det

Advances and Notes Payable (Details Narrative) - USD ($)	3 Months Ended
	Apr. 30, 2023	Jan. 31, 2023	Mar. 11, 2022
Debt Disclosure [Abstract]
Advances payable	$ 3,450	$ 3,450
Loan agreement			$ 60,000
Unsecured Loan Intrest	6%		6%
Monthly Intrest Payment	$ 4,240		$ 4,240
Loan agreement	54,156
Accrued interest	$ 2,035

Shareholders_ Equity (Details N

Shareholders’ Equity (Details Narrative) - USD ($)			1 Months Ended			3 Months Ended	12 Months Ended
	Feb. 23, 2022	Nov. 13, 2015	Nov. 30, 2020	Jul. 31, 2020	Jan. 31, 2020	Apr. 30, 2023	Jan. 31, 2021	Jan. 31, 2023	Apr. 30, 2022
Class of Stock [Line Items]
Preferred stock, par value (in dollars per share)						$ 0.001		$ 0.001
Number of shares sold	10,000
Cash proceeds	$ 50,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, issued					50,000	50,000		50,000
Preferred stock, par value (in dollars per share)					$ 5
Prefered stock converted into common stock					800
Preferred stock, outstanding						50,000		50,000
Series A Preferred Stock [Member] | VIVIS Corporation [Member]
Class of Stock [Line Items]
Preferred stock, dividend rate, percentage					10%
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, issued				10,000		10,000		0
Preferred stock, par value (in dollars per share)				$ 5
Prefered stock converted into common stock				800
Preferred stock, outstanding						10,000		0
Number of shares sold							10,000
Cash proceeds							$ 50,000
Shares outstanding						10,000		10,000
Series B Preferred Stock [Member] | VIVIS Corporation [Member]
Class of Stock [Line Items]
Preferred stock, dividend rate, percentage				0.40%
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, issued			40,000			40,000		40,000
Preferred stock, par value (in dollars per share)			$ 5
Preferred stock, dividend rate, percentage			1%
Prefered stock converted into common stock			38
Preferred stock, outstanding						40,000		40,000
Number of shares sold							40,000
Cash proceeds							$ 200,000
Shares outstanding						40,000		40,000
Series C Preferred Stock [Member] | VIVIS Corporation [Member]
Class of Stock [Line Items]
Preferred stock, dividend rate, percentage			10%
Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Cumulative dividends received			$ 500,000
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, issued		1,000,000				1,000,000		1,000,000
Preferred stock, outstanding						1,000,000		1,000,000
Description of voting rights		The Series E Preferred stock has 2 votes for each outstanding share of common stock in the company.
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, issued						1,000,000		1,000,000
Preferred stock, par value (in dollars per share)						$ 0.001		$ 0.001
Preferred stock, outstanding						1,000,000	1,000,000	1,000,000
Description of voting rights						The Series F Preferred stock retains 2/3 of the voting rights in the company.
Series F Preferred Stock [Member] | Chief Executive Officer [Member]
Class of Stock [Line Items]
Preferred stock, issued							1,000,000
Series G Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, issued						0		35,200
Preferred stock, par value (in dollars per share)						$ 1		$ 1
Prefered stock converted into common stock						174,323,810			425,622,150
Preferred stock, outstanding						0		35,200
Prefered stock converted into common stock						35,200			217,800
Accrured dividends						$ 1,408			$ 8,712
Dividends payable									$ 2,429