Fair Value Measurements (Tables)

3 Months Ended

Apr. 30, 2023

Schedule of fair value of the convertible feature using a Black-Scholes option-pricing model

The Company made this determination using a Black-Scholes option-pricing model.

Schedule of assets and liabilities measured at fair value on a recurring basis

The following table presents our assets measured at fair value on a recurring basis:

	April 30, 2023								January 31, 2023
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total
Assets
Cash equivalents	$	6	$	—	$	—	$	6	$	6	$	—	$	—	$	6
Commitment Fee	$	—	$	—	$	—	$	—	$	—	$	—	$	195	$	195
Total financial assets	$	6	$	—	$	—	$	6	$	6	$	—	$	195	$	201
Liabilities
Warrants	$	—	$	0	$	—	$	0	$	—	$	—	$	—	$	0
Conversion options	$	—	$	—	$	559	$	559	$	—	$	—	$	734	$	734
Total financial liabilities	$	—	$	0	$	559	$	559	$	—	$	—	$	734	$	734

Level 3 [Member]

Schedule of assets and liabilities measured at fair value on a recurring basis

The following table presents a summary of the changes in the fair value of the Company's Level 3 financial instruments:

	Convertible Notes Derivative Liability			C5 Notes Derivative Liability			Commitment Fee Derivative Asset
Fair Value as of January 31, 2023	$	671		$	63		$	195
Change in fair value		(112	)		(63	)		(195	)
Fair value as of April 30, 2023	$	559		$	-		$	-

The Company did not hold any Level 3 financial instruments as of April 30, 2022.