v3.25.2
Segment Reporting
 3 Months Ended 12 Months Ended
Apr. 30, 2025
Jan. 31, 2025
Segment Reporting [Abstract]    
SEGMENT REPORTING
9.SEGMENT REPORTING

 

We organize and manage our business by the following two segments which meet the definition of reportable segments under ASC280-10, Segment Reporting: Sales of Goods and Services. These segments are based on the customer type of products or services provided and are the same as our business units. Separate financial information is available and regularly reviewed by our chief operating officer- decision maker, who is our chief executive officer, in making resource allocation decisions for our segments. Our chief operating officer- decision maker evaluates segment performance to the GAAP measure of gross profit.

 

    Three Months 
    Ended
    April 30, 
    2025    2024 
           
Net sales          
Pocono Pharmaceuticals  $667,432   $408,532 
4P Therapeutics   
-
    
-
 
    667,432    408,532 
Gross profit          
Pocono Pharmaceuticals   251,981    164,786 
4P Therapeutics   
-
    
-
 
    251,981    164,786 
Operating expenses          
Selling, general and administrative-Pocono Pharmaceuticals   151,528    154,394 
Selling, general and administrative-4P Therapeutics   19,999    24,354 
Selling, general and administrative-Corporate   810,525    900,980 
Research and development-4P Therapeutics   683,426    974,535 
    1,665,478    2,054,263 
Depreciation and Amortization          
Pocono Pharmaceuticals  $48,213   $56,823 
Corporate   
-
    3,011 
4P Therapeutics   9,267    9,267 
   $57,480   $69,101 

 

The following table presents information about net sales and property and equipment, net of accumulated depreciation, in the United States and elsewhere.

 

   Three Months 
   Ended 
   April 30, 
   2025   2024 
Net sales          
United States  $667,432   $408,532 
Outside the United States   
-
    
-
 
   $667,432   $408,532 
    April 30,    January 31, 
    2025    2025 
Property and equipment, net of accumulated depreciation          
United States  $658,073   $695,063 
Outside the United States   
-
    
-
 
   $658,073   $695,063 
Assets          
Corporate  $2,869,688   $4,205,577 
Pocono Pharmaceuticals   1,427,893    1,404,285 
4P Therapeutics   1,854,600    1,859,793 
   $6,152,181   $7,469,655 
7.SEGMENT REPORTING

 

We organize and manage our business by the following two segments which meet the definition of reportable segments under ASC280-10, Segment Reporting: Sales of Goods and Services. These segments are based on the customer type of products or services provided and are the same as our business units. Separate financial information is available and regularly reviewed by our chief officer decision maker, who is our chief executive officer, in making resource allocation decisions for our segments. Our chief officer decision maker evaluates segment performance to the GAAP measure of gross profit.

 

   Years Ending January 31, 
   2025   2024 
Net sales        
Pocono Pharmaceuticals  $2,139,537   $1,920,280 
4P Therapeutics   
-
    165,034 
    2,139,537    2,085,314 
Gross profit          
Pocono Pharmaceuticals   743,317    744,391 
4P Therapeutics   
-
    117,714 
    743,317    862,105 
Operating expenses          
Selling, general and administrative-Pocono Pharmaceuticals   661,805    606,275 
Selling, general and administrative-4P Therapeutics   136,294    236,953 
Selling, general and administrative-Corporate   3,515,711    2,930,378 
Goodwill and intangibles impairment   3,595,216    
-
 
Research and development-4P Therapeutics   3,119,134    1,960,425 
    11,028,160    5,734,031 
Depreciation and Amortization          
Pocono Pharmaceuticals  $235,941   $222,159 
Corporate   12,043    13,986 
4P Therapeutics   37,070    51,577 
   $285,054   $287,722 

The following table presents information about net sales and property and equipment, net of accumulated depreciation, in the United States and elsewhere.

 

   Years Ending January 31, 
   2025   2024 
Net sales        
United States  $2,139,537   $2,085,314 
Outside the United States   
-
    
-
 
   $2,139,537   $2,085,314 

 

   January 31,   January 31, 
   2025   2024 
Property and equipment, net of accumulated depreciation        
United States  $695,063   $774,924 
Outside the United States   
-
    
-
 
   $695,063   $774,924 
Assets          
Corporate  $4,205,577   $339,552 
Pocono Pharmaceuticals   1,404,585    5,079,293 
4P Therapeutics   1,859,793    2,098,309 
   $7,469,955   $7,517,154