Condensed Statements of Cash Flows - USD ($) |
6 Months Ended | |
|---|---|---|
Jul. 31, 2026 |
Jul. 31, 2025 |
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| Operating activities | ||
| Royalties received | $ 3,433,080 | $ 7,727,463 |
| Interest received | 321,363 | 805,974 |
| Expenses paid | (2,971,650) | (2,077,510) |
| Net cash from operating activities | 782,793 | 6,455,927 |
| Financing activity | ||
| Distributions to unitholders | (6,560,005) | (85,411,267) |
| Net change in cash and cash equivalents | (5,777,212) | (78,955,340) |
| Cash and cash equivalents, beginning of period | 23,162,609 | 100,204,531 |
| Cash and cash equivalents, end of period | 17,385,397 | 21,249,191 |
| Reconciliation of net income to net cash from operating activities | ||
| Net income | 992,450 | 8,375,091 |
| Increase in accrued income receivable | (185,598) | (283,114) |
| Increase in contract asset | (786,204) | (1,524,746) |
| Increase in prepaid expenses | (292,291) | (195,687) |
| Increase in accrued expenses | 1,054,436 | 84,383 |
| Net cash from operating activities | 782,793 | 6,455,927 |
| Non cash financing activity | ||
| Distributions declared and payable | $ 656,001 | $ 1,574,401 |
| X | ||||||||||
- Definition This element represents non cash financing activity of distribution declared. No definition available.
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| X | ||||||||||
- Definition Amount of cash and cash equivalent, and cash and cash equivalent restricted to withdrawal or usage; attributable to continuing operation. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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| X | ||||||||||
- Definition Amount, excluding effect from change in exchange rate, of increase (decrease) in cash and cash equivalent, and cash and cash equivalent restricted to withdrawal or usage; including, but not limited to, discontinued operation. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition The increase (decrease) during the reporting period in the aggregate amount of expenses incurred but not yet paid. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Amount of increase (decrease) in right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition The increase (decrease) during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Amount of cash inflow (outflow) from operating activity, including, but not limited to, discontinued operation. Operating activity includes, but is not limited to, transaction, adjustment, and change in value not defined as investing or financing activity. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- References No definition available.
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| X | ||||||||||
- Definition Total amount of cash paid for operating activities during the current period. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Cash outflow in the form of capital distributions and dividends to common shareholders, preferred shareholders and noncontrolling interests. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition Interest received on loans and other debt instruments during the current period. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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| X | ||||||||||
- Definition Cash received for royalties during the current period. Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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| X | ||||||||||
- Definition The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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