PROPERTY AND EQUIPMENT

6 Months Ended

Jul. 31, 2025

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

5. PROPERTY AND EQUIPMENT

As of July 31, 2025, and January 31, 2025, hotel properties consisted of the following:

HOTEL SEGMENT
	July 31, 2025			January 31, 2025
Land	$	2,500,000		$	2,500,000
Building and improvements		11,408,644			11,225,376
Furniture, fixtures and equipment		5,024,677			4,792,854
Total hotel properties		18,933,321			18,518,230
Less accumulated depreciation		(12,099,254	)		(11,729,945	)
Hotel properties, net		6,834,067			6,788,285

As of July 31, 2025, and January 31, 2025, corporate property, plant, and equipment consisted of the following:

CORPORATE PP&E
	July 31, 2025			January 31, 2025
Land	$	-		$	-
Building and improvements		75,662			75,662
Furniture, fixtures and equipment		392,878			392,878
Total property, plant and equipment		468,540			468,540
Less accumulated depreciation		(446,472	)		(445,211	)
Property, Plant and Equipment, net	$	22,068		$	23,329