SUBSEQUENT EVENTS	12 Months Ended
Jan. 31, 2026
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	28. SUBSEQUENT EVENTS The Trust intends to maintain its current conservative uninterrupted annual dividend policy. The Trust may reduce dividend frequency from semi-annual to annual, in the Fiscal Year ahead, to provide additional cashflow for investing purposes, including our current diversification investments. In the Fiscal Years ended January 31, 2026 and 2025, the Trust paid dividends of $0.01 per share in each of the first and third quarters. The Trust has paid dividends each Fiscal Year since its inception in 1971. The Trust paid the scheduled semi-annual $0.01 dividend payable on August 4, 2025, as well as February 9, 2026. The Trust’s Management received communication from the NYSE-American on August 29, 2022, indicating IHT is fully compliant with all of the Continued Listing Standards Equity Requirements set forth in Part 10 of the NYSE American Company Guide, of the NYSE-American. Subsequent to the Fiscal Year ended January 31, 2026 the Trust repurchased 3,767 Shares of Beneficial Interest on the open market for a total cash repurchase price of approximately $4,168. Hotel Operation results of the Albuquerque Hotel and the Tucson Hotel both achieved record revenue and Gross Operating Profit (GOP) results for the Fiscal Year ended January 31, 2026. Increased record results are expected for the two hotels, during the current Fiscal Year 2027, ending January 31, 2027. Total Revenues increased to approximately $7.6 million. IHT hotel operations contributed to a solid start in the current 2027 Fiscal Year (February 1, 2026, through January 31, 2027), with both the Tucson Hotel and Albuquerque Hotel achieving record results for the combined months of February, and March of the current Fiscal Year. Combined Revenue for both hotels was approximately $1.6 million for the First Two Fiscal Months of Fiscal 2027, a new combined record level. The Trust made a change with their External Auditor and outside Tax Preparation Service Provider on May 17, 2024, hiring the BCRG Group for the Fiscal Year 2025, and continuing in Fiscal Years 2026 and 2027. On February 20, 2026, shortly after the end of the 2026 Fiscal Year, all the Corporate Officers and three of the five Directors of UniGen Power, Inc., an IHT diversified investment, resigned leaving 100% of the UniGen Board seats to James Wirth and Marc Berg. James Wirth was elected Chairman, CEO, and President of UniGen, while Marc Berg was elected as Vice Chairman, EVP, and Secretary/Treasurer of UniGen. James Wirth and Marc Berg, the only two remaining Directors of UniGen and are also both Officers of IHT, plan to rejuvenate the momentum of UniGen to benefit all the UniGen debt and equity holders, including IHT. Other Recent Pronouncements Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force) and the SEC did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

SUBSEQUENT EVENTS

12 Months Ended

Jan. 31, 2026

28. SUBSEQUENT EVENTS

The Trust intends to maintain its current conservative uninterrupted annual dividend policy. The Trust may reduce dividend frequency from semi-annual to annual, in the Fiscal Year ahead, to provide additional cashflow for investing purposes, including our current diversification investments. In the Fiscal Years ended January 31, 2026 and 2025, the Trust paid dividends of $0.01 per share in each of the first and third quarters. The Trust has paid dividends each Fiscal Year since its inception in 1971. The Trust paid the scheduled semi-annual $0.01 dividend payable on August 4, 2025, as well as February 9, 2026.

The Trust’s Management received communication from the NYSE-American on August 29, 2022, indicating IHT is fully compliant with all of the Continued Listing Standards Equity Requirements set forth in Part 10 of the NYSE American Company Guide, of the NYSE-American.

Subsequent to the Fiscal Year ended January 31, 2026 the Trust repurchased 3,767 Shares of Beneficial Interest on the open market for a total cash repurchase price of approximately $4,168.

Hotel Operation results of the Albuquerque Hotel and the Tucson Hotel both achieved record revenue and Gross Operating Profit (GOP) results for the Fiscal Year ended January 31, 2026. Increased record results are expected for the two hotels, during the current Fiscal Year 2027, ending January 31, 2027. Total Revenues increased to approximately $7.6 million. IHT hotel operations contributed to a solid start in the current 2027 Fiscal Year (February 1, 2026, through January 31, 2027), with both the Tucson Hotel and Albuquerque Hotel achieving record results for the combined months of February, and March of the current Fiscal Year. Combined Revenue for both hotels was approximately $1.6 million for the First Two Fiscal Months of Fiscal 2027, a new combined record level.

The Trust made a change with their External Auditor and outside Tax Preparation Service Provider on May 17, 2024, hiring the BCRG Group for the Fiscal Year 2025, and continuing in Fiscal Years 2026 and 2027.

On February 20, 2026, shortly after the end of the 2026 Fiscal Year, all the Corporate Officers and three of the five Directors of UniGen Power, Inc., an IHT diversified investment, resigned leaving 100% of the UniGen Board seats to James Wirth and Marc Berg. James Wirth was elected Chairman, CEO, and President of UniGen, while Marc Berg was elected as Vice Chairman, EVP, and Secretary/Treasurer of UniGen. James Wirth and Marc Berg, the only two remaining Directors of UniGen and are also both Officers of IHT, plan to rejuvenate the momentum of UniGen to benefit all the UniGen debt and equity holders, including IHT.

Other Recent Pronouncements

Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force) and the SEC did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.