v3.26.3
LEASES (Tables)
 6 Months Ended
Jul. 31, 2026
Leases  
SCHEDULE OF LEASE COSTS

The following table presents the Trust’s lease costs for the six months ended July 31, 2026:

 

   For the Six Months Ended 
   July 31, 2026 
Operating Lease Costs:     
Operating lease cost*   76,613 

 

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

Supplemental cash flow information is as follows:

 

   For the Six Months Ended 
   July 31, 2026 
     
Cash paid for amounts included in the measurement of lease liabilities:     
Operating cash flows from operating leases  $(2,314)
      
Lease obligations:     
Operating leases, net  $2,189,088 
Long-term obligations  $2,160,238 
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)  July 31, 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 July 31, 2026 are as follows:

 

For the Years Ending January 31,    
2027   67,190 
2028   134,391 
2029   134,403 
2030   134,416 
2031   134,428 
Thereafter   3,724,010 
Total minimum lease payments  $4,328,838 
Less: amount representing interest   2,139,750 
Total present value of minimum payments   2,189,088 
Less: current portion  $28,850 
Long term portion of operating lease liability   2,160,238