v3.26.1
LEASES (Tables)
 3 Months Ended
Apr. 30, 2026
Leases  
SCHEDULE OF LEASE COSTS

The following table presents the Trust’s lease costs for the three months ended April 30, 2026:

 

   For the Three Months Ended 
   April 30, 2026 
Operating Lease Costs:     
Operating lease cost*   38,306 

 

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

Supplemental cash flow information is as follows:

 

   For the Three Months Ended 
   April 30, 2026 
     
Cash paid for amounts included in the measurement of lease liabilities:     
Operating cash flows from operating leases  $(1,157)
      
Lease obligations:     
Operating leases, net  $2,196,084 
Long-term obligations  $2,167,584 
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)  April 30, 2026 
Operating leases   30 
      
Weighted average discount rate   4.85%
Operating leases     
SCHEDULE OF ANNUAL LEASE OBLIGATIONS

The aggregate future lease payments for Operating Lease Liability as of April 30, 2026 are as follows:

 

For the Years Ending January 31,    
2027   100,784 
2028   134,391 
2029   134,403 
2030   134,416 
2031   134,428 
Thereafter   3,724,012 
Total minimum lease payments  $4,362,434 
Less: amount representing interest   2,166,350 
Total present value of minimum payments   2,196,084 
Less: current portion  $28,500 
Long term portion of operating lease liability   2,167,584