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DUE TO SHAREHOLDER
3 Months Ended
Apr. 30, 2023
Related Party Transactions [Abstract]  
DUE TO SHAREHOLDER DUE TO SHAREHOLDERThe Company has a credit facility with its majority shareholder, Vector Group Ltd., whereby, the credit facility provides the principal amount up to $700,000, as amended as of June 10, 2022, of financing to the Company for working capital purposes. Amounts outstanding under the credit facility accrue interest at an annual interest rate of 11% and mature in December 2025. As of April 30, 2023 and January 31, 2023, respectively, principal and interest outstanding under the credit facility totaled $1,054,575 and $1,018,202, including principal of $615,111 and $595,111, respectively, and accrued interest of $439,464 and $423,091, respectively. Interest expense related to the credit facility was $16,373 and $15,361 for the three months ended April 30, 2023 and 2022, respectively