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ACCOUNTS PAYABLE AND ACCRUED EXPENSES
 12 Months Ended
Jan. 31, 2026
Payables and Accruals [Abstract]  
ACCOUNTS PAYABLE AND ACCRUED EXPENSES

10. ACCOUNTS PAYABLE AND ACCRUED EXPENSES

 

As of January 31, 2026 and 2025, accounts payable and accrued expenses consisted of the following:

  

   January 31, 2026   January 31, 2025 
Accounts Payable  $439,740   $196,261 
Accrued Salaries and Wages   88,613    80,629 
Accrued Vacation   10,000    10,000 
Accrued Property Taxes   67,628    113,527 
Sales Tax Payable   41,002    52,284 
Accrued Other   200,769    199,923 
Total Accounts Payable and Accrued Expenses  $847,752   $652,624