PROPERTY AND EQUIPMENT

9 Months Ended

Oct. 31, 2024

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

5. PROPERTY AND EQUIPMENT

As of October 31, 2024, and January 31, 2024, hotel properties consisted of the following:

HOTEL SEGMENT
	October 31, 2024			January 31, 2024
Land	$	2,500,000		$	2,500,000
Building and improvements		11,217,026			11,094,373
Furniture, fixtures and equipment		4,668,009			4,450,747
Total hotel properties		18,385,035			18,045,120
Less accumulated depreciation		(11,545,740	)		(11,028,366	)
Hotel properties, net		6,839,295			7,016,754

As of October 31, 2024, and January 31, 2024, corporate property, plant, and equipment consisted of the following:

CORPORATE PP&E
	October 31, 2024			January 31, 2024
Land	$	-		$	7,005
Building and improvements		75,662			75,662
Furniture, fixtures and equipment		392,878			392,878
Total property, plant and equipment		468,540			475,545
Less accumulated depreciation		(444,580	)		(441,107	)
Property, Plant and Equipment, net	$	23,960		$	34,438