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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Oct. 31, 2024
Oct. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES    
Consolidated Net Loss (Income) $ (556,746) $ 611,693
Adjustments to Reconcile Consolidated Net Income to Net Cash (Used In) Provided By Operating Activities:    
Employee Retention Credit 871,219
Stock-Based Compensation 23,147
Depreciation 520,847 502,097
Changes in Assets and Liabilities:    
Accounts Receivable 63,587 49,698
Prepaid Expenses and Other Assets (398,881) (231,388)
Operating Lease (3,452) (3,443)
Finance Lease (2,065)
Accounts Payable and Accrued Expenses (276,076) (309,808)
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES (650,721) 1,511,150
CASH FLOWS FROM INVESTING ACTIVITIES    
Improvements and Additions to Hotel Properties (332,910) (360,083)
Payments on Investments in UniGen (35,000) (30,000)
NET CASH USED IN INVESTING ACTIVITIES (367,910) (390,083)
CASH FLOWS FROM FINANCING ACTIVITIES    
Principal Payments on Mortgage Notes Payable (157,401) (169,326)
Borrowings (Payments) on Notes Payable - Related Party 749,950 (100,000)
Payment of Dividends (90,237) (90,062)
Distributions to Non-Controlling Interest Holders (311,957) (569,222)
Repurchase of Treasury Stock (45,187) (399,164)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES 145,168 (1,327,774)
NET DECREASE IN CASH AND CASH EQUIVALENTS (873,463) (206,707)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 1,325,368 2,111,383
CASH AND CASH EQUIVALENTS AT END OF PERIOD $ 451,905 $ 1,904,676