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Significant Accounting Policies (Policies)
9 Months Ended
Oct. 31, 2022
Accounting Policies [Abstract]  
Stockholders' Equity, Policy [Policy Text Block]

Treasury Stock

 

In accordance with Accounting Standards Codification ("ASC") Topic 505, "Equity", the Company accounted for share repurchases pursuant to its expired repurchase program under the cost method. This resulted in recognizing the shares as treasury stock, a reduction of stockholders' equity on the Company's consolidated balance sheets and on the Company's consolidated statements of stockholders' equity. These amounts included costs associated with the acquisition of the shares. On  July 26, 2022, the Company retired all treasury stock previously repurchased under the stock repurchase program. The retirement was recorded as a reduction to common stock based on the par value of the shares, and the excess over par value was recorded as an increase to accumulated deficit in accordance with ASC 505-30, Equity -Treasury Stock.

 

Subsequent Events, Policy [Policy Text Block]

Subsequent Events

 

The Company has evaluated subsequent events through December 6, 2022, the date the financial statements were issued. No material subsequent events occurred during this time that would require recognition or disclosure in these financial statements.