SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Oct. 31, 2024

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of disaggregation of revenues

	Three Months Ended October 31,
	2024		2023
Base overriding royalties	$	4,150,083	$	2,214,651
Bonus royalties		3,027,705		2,252,620
Fee royalties		170,578		196,821
Total royalty income	$	7,348,366	$	4,664,092

	Nine Months Ended October 31,
	2024		2023
Base overriding royalties	$	11,131,795	$	8,550,118
Bonus royalties		8,024,502		7,050,557
Fee royalties		457,396		505,333
Total royalty income	$	19,613,693	$	16,106,008