LEASES (Tables)

6 Months Ended

Jul. 31, 2021

Operating Leases [Member]

Lessee, Lease, Description [Line Items]

SCHEDULE OF LEASE COSTS

The following table presents the Company’s lease costs for the six months ended July 31, 2021:

	Six Months Ended
	July 31, 2021
Operating Lease Costs:
Operating lease cost*		100,174

* Short term lease costs were immaterial.

SCHEDULE OF CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

	Six Months Ended
	July 31, 2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	43,002
Lease obligations:
Operating leases, net	$	2,341,098
Long-term obligations	$	2,295,144

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, 2021
Operating leases		37
Weighted average discount rate Operating leases		4.85	%

SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE AND FINANCE LEASE

The aggregate future lease payments for Operating Lease Liability as of July 31, 2021 are as follows:

For the Years Ending July 31,
2022	$	86,821
2023		148,348
2024		112,116
2025		112,116
2026		112,116
Thereafter		5,039,196
Total minimum lease payments	$	5,610,713
Less: amount representing interest		3,269,615
Total present value of minimum payments		2,341,098
Less: current portion	$	45,954
Long term portion of operating lease liability		2,295,144

Finance Leases [Member]

Lessee, Lease, Description [Line Items]

SCHEDULE OF LEASE COSTS

The following table presents the Company’s lease costs for the six months ended July 31, 2021:

	Six Months Ended
	July 31, 2021
Finance Lease Costs:
Amortization of right-of-use assets	$	13,874
Interest on lease obligations		1,801

SCHEDULE OF CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

	Six Months Ended
	July 31, 2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from finance leases	$	13,874
Lease obligations:
Finance leases, net	$	66,216
Long-term obligations	$	44,940

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, 2021
Finance leases		2.25
Weighted average discount rate		4.85	%
Finance leases

SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE AND FINANCE LEASE

The aggregate future lease payments for Finance Lease Liability as of July 31, 2021 are as follows:

For the Years Ending July 31,
2022		15,562
2023		31,123
2024		24,202
Total minimum lease payments	$	70,887
Less: amount representing interest		4,671
Total present value of minimum payments		66,216
Less: current portion	$	21,276
Long term portion of finance lease liability		44,940