DUE TO SHAREHOLDER	9 Months Ended
	Oct. 31, 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 October 31, 2023 and January 31, 2023, respectively, principal and interest outstanding under the credit facility totaled $1,101,597 and $1,018,202, including principal of $627,111 and $595,111, respectively, and accrued interest of $474,486 and $423,091, respectively. Interest expense related to the credit facility was $17,629 and $16,336 for the three months ended October 31, 2023 and 2022, respectively; and $51,396 and $47,742 for the nine months ended October 31, 2023 and 2022, respectively.