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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
6 Months Ended
Jul. 31, 2021
Jul. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES    
Consolidated Net Income (Loss) $ 558,725 $ (1,620,242)
Adjustments to Reconcile Consolidated Net Loss to Net Cash Provided By (Used In) Operating Activities:    
PPP Loan Forgiveness (967,141)
Stock-Based Compensation 187,110 14,400
Depreciation 363,292 426,710
Changes in Assets and Liabilities:    
Accounts Receivable 8,092 524,024
Prepaid Expenses and Other Current Assets (44,506) (138,528)
Operating Lease Asset 43,002 (11,276)
Finance Lease Asset 13,874 28,512
Income Tax Receivable 67,966 (138,528)
Operating Lease Liability (28,184) (11,276)
Finance Lease Liability (13,760) 28,512
Accounts Payable and Accrued Expenses (4,288) 383,854
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES 184,182 (392,546)
CASH FLOWS FROM INVESTING ACTIVITIES    
Improvements and Additions to Hotel Properties (87,325)
Payment on Investments in Unigen (30,000) (400,000)
Redemption (purchase) of Marketable Securities (60)
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES (117,325) (400,060)
CASH FLOWS FROM FINANCING ACTIVITIES    
Principal Payments on Mortgage Notes Payable (100,870) (81,454)
Payments on Notes Payable to Banks, net of financing costs (17,100)
Lendings on Notes Receivable - Related Party (50,000)
Collections on Notes Receivable - Related Party 50,000
Payments on Notes Payable - Related Party (643,737) (161,440)
Borrowings on Notes Payable - Related Party 261,224
Payments on Other Notes Payable (39,211) (132,133)
Borrowings on Other Notes Payable 550,854 513,224
Payment of Dividends (95,877) (95,924)
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 (207,339)
NET CASH USED IN FINANCING ACTIVITIES (67,617) (277,513)
NET DECREASE IN CASH AND CASH EQUIVALENTS (760) (1,070,119)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 1,702,755 1,200,528
CASH AND CASH EQUIVALENTS AT END OF PERIOD $ 1,701,995 $ 130,409