ACCOUNTS RECEIVABLE, Net - unbilled	6 Months Ended
Jul. 31, 2025
ACCOUNTS RECEIVABLE, Net - unbilled
ACCOUNTS RECEIVABLE, Net - unbilled	NOTE 2 – ACCOUNTS RECEIVABLE, Net - unbilled We estimate credit loss reserves for accounts receivable on an individual receivable basis. A specific allowance is established based on expected future cash flows and the financial condition of the debtor. We charge off customer balances in part or in full when it is more likely than not that we will not collect that amount of the balance due. We consider any balance unpaid after the contract payment period to be past due. Fees are collected in arrears resulting in accounts receivable, net – unbilled and are recorded as accrued revenue at the end of each month. There are $19,764 and $17,728 in accounts receivable net of $597 and $179 allowances at July 31, 2025 and January 31, 2025, respectively.

ACCOUNTS RECEIVABLE, Net - unbilled

6 Months Ended

Jul. 31, 2025

NOTE 2 – ACCOUNTS RECEIVABLE, Net - unbilled

We estimate credit loss reserves for accounts receivable on an individual receivable basis. A specific allowance is established based on expected future cash flows and the financial condition of the debtor. We charge off customer balances in part or in full when it is more likely than not that we will not collect that amount of the balance due. We consider any balance unpaid after the contract payment period to be past due.

Fees are collected in arrears resulting in accounts receivable, net – unbilled and are recorded as accrued revenue at the end of each month. There are $19,764 and $17,728 in accounts receivable net of $597 and $179 allowances at July 31, 2025 and January 31, 2025, respectively.

Kindcard, Inc. 10-Q