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Acquisition of Business (Tables) | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jul. 31, 2021 | Jan. 31, 2021
Business Combinations [Abstract] |  |
Schedule of net assets acquired |
|  | Fair value |
|  | Recognized on |
|  | Acquisition |
Common stock issued |  | $ | 6,085,180 |
Note payable issued |  |  | 1,332,893 |
|  | $ | 7,418,073 |
Cash |  | $ | 66,994 |
Accounts receivable |  |  | 1,761 |
Inventory |  |  | 42,613 |
Equipment and fixtures |  |  | 1,056,935 |
Customer base |  |  | 177,600 |
Intellectual property and trademarks |  |  | 583,200 |
Goodwill |  |  | 5,810,640 |
Accounts payable and accrued expenses |  |  | (26,104 | )
Deferred revenue |  |  | (26,851 | )
Debt |  |  | (268,715 | )
Net assets acquired |  | $ | 7,418,073 |
|  | Fair value Recognized on Acquisition |
Common stock issued |  | $ | 6,085,180 |
Note payable issued |  |  | 1,332,893 |
|  | $ | 7,418,073 |
Cash |  | $ | 66,994 |
Accounts receivable |  |  | 1,761 |
Inventory |  |  | 42,613 |
Equipment and fixtures |  |  | 1,056,935 |
Customer base |  |  | 177,600 |
Intellectual property and trademarks |  |  | 583,200 |
Goodwill |  |  | 5,810,640 |
Acounts payable and accrued expenses |  |  | (26,104 | )
Deferred revenue |  |  | (26,851 | )
Debt |  |  | (268,715 | )
Net assets acquired |  | $ | 7,418,073 |
Schedule of unaudited pro forma condensed financial information |
|  | Six Months Ended |
|  | July 31, |
|  | 2020 |
|  | As Reported |  |  | Proforma |
Net revenue |  | $ | 203,814 |  |  | $ | 629,873 |
Net loss |  |  | (638,063 | ) |  |  | (702,975 | )
Loss per common share - basic and diluted |  |  | (0.12 | ) |  |  | (0.12 | )
|  | January 31, |
|  | 2021 |  |  | 2020 |
|  | As |  |  |  |  |  | As |  |  |  |
|  | Reported |  |  | Proforma |  |  | Reported |  |  | Proforma |
Net revenue |  | $ | 943,702 |  |  | $ | 1,369,761 |  |  | $ | 370,647 |  |  | $ | 1,993,472 |
Net loss |  |  | (2,932,828 | ) |  |  | (3,001,178 | ) |  |  | (2,766,627 | ) |  |  | (2,732,727 | )
Loss per common share - basic and diluted |  |  | (0.51 | ) |  |  | 0.52 |  |  |  | (0.50 | ) |  |  | (0.45 | )

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- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(3) -URI http://asc.fasb.org/extlink&oid=79982066&loc=d3e1392-128463 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=123413009&loc=d3e4845-128472 + Details
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