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Consolidated Statements of Cash Flows - USD ($)
2 Months Ended 12 Months Ended
Mar. 31, 2024
Jan. 31, 2024
Jan. 31, 2023
OPERATING ACTIVITIES      
Net income (loss) from continuing operations after income taxes $ (51,439) $ (3,223,468) $ 1,381,540
Adjustments to reconcile net (loss) income to cash provided by operating activities:      
Amortization of right-of-use assets 82,473 480,340 490,351
Deferred income tax recovery (137,807) 249,071 (56,920)
Depreciation and amortization 207,225 1,408,976 1,843,366
Foreign exchange gain 0 (5,788) (21,670)
(Gain) loss on change in fair value of derivative liability (22,189) 451,372 (742,483)
Gain on termination of sales-type lease and disposal of licenses 0 (503,544) 0
Loss on disposal of assets 0 11,655 0
Impairment loss 0 1,202,227 20,726
Interest expense 0 35,210 456,360
Provision to record inventory at net realizable value   0 174,453
Share-based compensation 0 22,128 209,441
Changes in operating assets and liabilities:      
Receivables (51,370) 209,289 (201,887)
Inventory (74,639) 1,948,095 (293,553)
Prepaid expenses and deposits 158,526 130,489 (108,178)
Accounts payable and accrued liabilities 356,631 (1,034,911) 184,662
Income taxes payable 510,551 1,983,014 2,866,688
Deferred revenue (14,002) 207,494 94,068
Lease liabilities (59,340) (310,394) (325,697)
Cash provided by operating activities of continuing operations 904,620 3,261,255 5,971,267
Cash provided by operating activities of discontinued operations 6,861 68,599 (71,292)
INVESTING ACTIVITIES      
Purchases of property and equipment (51,483) (521,579) (442,285)
Proceeds from termination of sales-type lease and disposal of licenses 0 400,000 0
Cash used in investing activities of continuing operations (51,483) (121,579) (442,285)
Cash provided by investing activities of discontinued operations 0 0 51,357
FINANCING ACTIVITIES      
Settlement of earn out shares 0 (575,136) 0
Principal repayments on promissory note payable 0 (2,026,667) (6,080,000)
Repayments of convertible promissory notes   0 (40,000)
Interest paid in cash 0 (51,562) (505,747)
Cash used in financing activities of continuing operations 0 (2,653,365) (6,625,747)
Cash used in financing activities of discontinued operations (7,591) (45,551) (58,150)
Effect of foreign exchange on cash (365) 7,395 (1,361)
Change in cash during the year 852,042 516,754 (1,176,211)
Cash beginning of year 2,408,526 1,891,772 3,067,983
Cash end of year 3,260,568 2,408,526 1,891,772
Supplemental disclosure of cash flow information:      
Income tax paid in cash 0 1,250,150 0
Interest paid in cash 0 51,562 505,747
Additions in right-of-use assets and lease liabilities $ 0 $ 924,105 $ 0