INTANGIBLE ASSETS AND GOODWILL (Tables)

12 Months Ended

Jan. 31, 2021

INTANGIBLE ASSETS AND GOODWILL [abstract]

Schedule of intangible assets

		Licenses			Branding			Customer relationships			Start up costs			Total
Cost
Balance, January 31, 2019	$	12,060,274		$	-		$	1,540,447		$	7,783		$	13,608,504
Additions from acquisitions		1,071,750			1,331,804			1,174,468			-			3,578,022
Impairment of intangibles		(428,626	)		(391,759	)		(715,875	)		-			(1,536,260	)
Balance, January 31, 2020	$	12,703,398		$	940,045		$	1,999,040		$	7,783		$	15,650,266
Category reclassification		(337,082	)		46,674			287,249			3,159			-
Classified as held for sale		(224,840	)		-			(164,226	)		(10,942	)		(400,008	)
Disposals		-			(117,737	)		-			-			(117,737	)
Balance, January 31, 2021	$	12,141,476		$	868,982		$	2,122,063		$	-		$	15,132,521
Accumulated Amortization
Balance, January 31, 2019	$	(214,171	)	$	-		$	(25,674	)	$	(79	)	$	(239,924	)
Amortization expense		(2,228,051	)		(33,295	)		(443,641	)		(729	)		(2,705,716	)
Balance, January 31, 2020	$	(2,442,222	)	$	(33,295	)	$	(469,315	)	$	(808	)	$	(2,945,640	)
Amortization expense		(1,154,808	)		(95,053	)		(213,939	)		(729	)		(1,464,529	)
Category reclassification		76,557			(46,674	)		(26,845	)		(3,038	)		-
Classified as held for sale		98,043			-			115,254			4,575			217,872
Disposals		-			17,737			-			-			17,737
Balance, January 31, 2021	$	(3,422,430	)	$	(157,285	)	$	(594,845	)	$	-		$	(4,174,560	)
Carrying amount, January 31, 2020	$	10,261,176		$	906,750		$	1,529,725		$	6,975		$	12,704,626
Carrying amount, January 31, 2021	$	8,719,046		$	711,697		$	1,527,218		$	-		$	10,957,961

Schedule of goodwill

		Phantom Farms (Oregon)			Silver State Companies (Nevada)		Megawood Enterprises (Oregon)			Swell Companies (Oregon)			Total
Balance, January 31, 2019	$	-		$	28,541,323	$	689,328		$	-		$	29,230,651
Additions from acquisitions		8,009,248			-		-			13,676,649			21,685,897
Impairment of Goodwill		(8,009,248	)		-		(689,328	)		(13,676,649	)		(22,375,225	)
Balance, January 31, 2020 and 2021	$	-		$	28,541,323	$	-		$	-		$	28,541,323