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Consolidated Statements of Cash Flows - USD ($)
12 Months Ended
Jan. 31, 2022
Jan. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES    
Consolidated Net Income (Loss) $ 1,539,735 $ (2,827,840)
Adjustments to Reconcile Consolidated Net Income (Loss) to Net Cash Provided By (Used In) By Operating Activities:    
PPP Loan Forgiveness (967,141)
Employee Retention Credit (350,791)
Stock-Based Compensation 187,110 28,800
Depreciation 725,380 830,916
Changes in Assets and Liabilities:    
Accounts Receivable (67,713) 524,669
Income Tax Receivable 68,661 225,741
Prepaid Expenses and Other Assets 51,024 (91,086)
Operating Lease 28,171 3,817
Finance Lease (109) 28,954
Accounts Payable and Accrued Expenses (950,870) 468,631
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES 263,457 (807,398)
CASH FLOWS FROM INVESTING ACTIVITIES    
Improvements and Additions to Hotel Properties (116,207) (37,443)
Issuance of Payments on Convertible Note Receivable - UniGen (213,750) (400,000)
Lendings on Advances to Affiliates - Related Party (62,000)
Payments made on exercise of Warrants for Private Company Stock (60,000)
Collections on Advances to Affiliates - Related Party 1,062,000
Dissolution of RHL 212,580
NET CASH (USED IN) PROVIDED BY INVESTING ACTIVITIES (117,377) 502,557
CASH FLOWS FROM FINANCING ACTIVITIES    
Principal Payments on Mortgage Notes Payable (180,282) (168,084)
Payments on Notes Payable to Banks, net of financing costs (17,100)
Borrowings on Note Payable - Related Party 261,224 1,767,000
Payments on Notes Payable - Related Party (878,676) (333,440)
Payments on Other Notes Payable (60,619) (356,450)
Borrowings on Other Notes Payable 550,854 524,340
Payment of Dividends (186,492) (191,848)
Proceeds from Sale of Non-Controlling Ownership Interest in Subsidiary, net (20,000)
Distributions to Non-Controlling Interest Holders (149,911)
Repurchase of Treasury Stock (130,464) (247,439)
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES (624,455) 807,068
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS (478,375) 502,227
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 1,702,755 1,200,528
CASH AND CASH EQUIVALENTS AT END OF PERIOD $ 1,224,380 $ 1,702,755