SUMMARY OF ACCOUNTING POLICIES (Tables)

9 Months Ended

Oct. 31, 2021

SUMMARY OF ACCOUNTING POLICIES

Schedule of basic and diluted earnings (loss) per common share

	Nine Months Ended		Year Ended		Six Months Ended		Year Ended
	October 31, 2021		January 31, 2021		January 31, 2020		July 31, 2019
Basic earnings (loss) per common share
Numerator:
Net income available to common shareholders	$	648,072	$	398,080	$	966,774	$	1,769,908
Denominator:
Weighted average common shares outstanding		23,884,563		19,953,819		18,968,792		18,764,007
Basic earnings per common share	$	0.03	$	0.02	$	0.05	$	0.09
Diluted earnings per common share
Numerator:
Net income  available to common shareholders	$	648,072	$	398,080	$	966,774	$	1,769,908
Denominator:
Weighted average common shares outstanding		23,884,563		19,953,819		18,968,792		18,764,007
Preferred shares		1,000		1,000		1,000		1,000
Warrants/Options		8,392,661		11,633,736		8,838,440		8,774,216
Convertible Debt		-		-		54,511		54,511
Adjusted weighted average common shares outstanding		32,278,224		31,588,555		27,862,743		27,593,734
Diluted earnings per common share	$	0.02	$	0.01	$	0.03	$	0.06