v3.24.1.1.u2

Note 10 – COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended
	Oct. 31, 2023	Apr. 30, 2024	Feb. 25, 2024	Jan. 24, 2024	Aug. 01, 2021
Compensation expense		$ 26,181
Lease expense				$ 5,625
Common Stock [Member]
Converison of stock, shares issued		21,904,857
Preferred Class A [Member]
Compensation expense	$ 30,000
Accrued compensation expense	$ 30,000
Converison of stock, shares issued	940,594	1,246,802
Preferred Class B [Member]
Compensation expense		$ 95,000
Accrued compensation expense		$ 207,500
Converison of stock, shares issued		152,780
Bonus expense		$ 125,000
Chief Executive Officer [Member]
Employee related liabilities			$ 12,500		$ 10,000
Employee related liabilities noncurrent			2,500		2,500
Employee related liabilities in shares, noncurrent			10,000		7,500
Employee related liabilities current			7,500		5,000
Employee related liabilities in shares current			5,000		$ 5,000
Bonus			$ 50,000
Chief Executive Officer [Member] \| Preferred Class A [Member]
Compensation expense		42,500
Chief Executive Officer [Member] \| Preferred Class B [Member]
Compensation expense		$ 135,000

Employee Related Liabilities In Shares Current

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Employee Related Liabilities In Shares NonCurrent

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Carrying value as of the balance sheet date of obligations incurred and payable for incentive compensation awarded to employees and directors or earned by them based on the terms of one or more relevant arrangements.

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Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal through the balance sheet date.

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The value of the financial instrument issued [noncash or part noncash] in the conversion of stock. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.

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The number of new shares issued in the conversion of stock in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.

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Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying value as of the balance sheet date of obligations and payables pertaining to claims incurred of a workers compensation nature. Used to reflect the noncurrent portion of the liabilities (due beyond one year; or beyond one operating cycle if longer).

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HIMALAYA TECHNOLOGIES, INC 10-Q