v3.26.1
LEASES (Tables)
 12 Months Ended
Jan. 31, 2026
Leases  
SCHEDULE OF LEASE COSTS

The Trust’s Operating Lease costs recognized in the consolidated statement of operations for the year ended January 31, 2026 consist of the following:

   

   For the Year Ended 
   January 31, 2026 
Operating Lease Costs:     
Operating lease cost*   149,461 

 

  * Short term lease costs were immaterial.
SCHEDULE OF CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

 

   For the Year Ended 
   January 31, 2026 
     
Cash paid for amounts included in the measurement of lease liabilities:     
Operating cash flows from operating leases  $(4,614)
      
Lease obligations:     
Operating leases, net  $2,202,995 
Long-term obligations  $2,174,841 
SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES

Weighted average remaining lease terms and discount rates were as follows:

 

Weighted average remaining lease term (years)  January 31, 2026 
Operating leases   30 
      
Weighted average discount rate   4.85%
Operating leases     
SCHEDULE OF ANNUAL LEASE OBLIGATIONS

The aggregate annual lease obligations at January 31, 2026 are as follows:

 

For the Years Ending January 31,    
2027   134,379 
2028   134,391 
2029   134,403 
2030   134,416 
2031   134,428 
Thereafter   3,724,011 
Total minimum lease payments  $4,396,028 
Less: amount representing interest   2,193,033 
Total present value of minimum payments   2,202,995 
Less: current portion  $28,154 
Long term portion of operating lease liability   2,174,841