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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Apr. 30, 2021
Apr. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES    
Consolidated Net Income (Loss) $ 157,161 $ (352,857)
Adjustments to Reconcile Consolidated Net Income (Loss) to Net Cash Provided By (Used In) By Operating Activities:    
PPP Loan Forgiveness (416,288)
Stock-Based Compensation 93,555 8,100
Depreciation 185,020 214,309
Bad Debt Expense 7,000
Changes in Assets and Liabilities:    
Accounts Receivable (14,382) 272,099
Income Tax Receivable 67,966
Prepaid Expenses and Other Assets (56,600) (128,957)
Operating Lease Asset 21,416 (19,514)
Finance Lease Asset 6,937 28,170
Operating Lease Liability (14,006)
Finance Lease Liability (6,838)
Accounts Payable and Accrued Expenses 26,079 (401,217)
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES 50,020 (372,867)
CASH FLOWS FROM INVESTING ACTIVITIES    
Improvements and Additions to Hotel Properties (59,434)
Investments in Unigen (400,000)
Purchases of Marketable Securities (31,755)
NET CASH USED IN INVESTING ACTIVITIES (59,434) (431,755)
CASH FLOWS FROM FINANCING ACTIVITIES    
Principal Payments on Mortgage Notes Payable (58,705) (40,182)
Payments on Notes Payable to Banks, net of financing costs (28,627)
Lendings on Notes Receivable - Related Party (25,000)
Payments on Notes Payable - Related Party (643,737) (84,222)
Borrowings on Note Payable - Related Party 38,737
Payments on Other Notes Payable (21,500) (67,749)
Borrowings on Other Notes Payable 550,854 513,224
Proceeds from Sale of Non-Controlling Ownership Interest in Subsidiary, net 10,000
Distributions to Non-Controlling Interest Holders (105,347)
Repurchase of Treasury Stock (20,772)
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES (134,351) 151,325
NET DECREASE IN CASH AND CASH EQUIVALENTS (143,765) (653,297)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 1,702,755 1,200,528
CASH AND CASH EQUIVALENTS AT END OF PERIOD $ 1,558,990 $ 547,231