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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Apr. 30, 2022
Apr. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES    
Consolidated Net Income $ 376,187 $ 157,161
Adjustments to Reconcile Consolidated Net Income to Net Cash Provided By Operating Activities:    
PPP Loan Forgiveness (416,288)
Employee Retention Credit (350,791)
Stock-Based Compensation 93,555
Depreciation 171,691 185,020
Changes in Assets and Liabilities:    
Accounts Receivable (37,293) (14,382)
Income Tax Receivable 67,966
Prepaid Expenses and Other Assets 10,973 (56,600)
Operating Lease 5,027 7,410
Finance Lease (241) 99
Accounts Payable and Accrued Expenses (83,108) 26,079
NET CASH PROVIDED BY OPERATING ACTIVITIES 92,445 50,020
CASH FLOWS FROM INVESTING ACTIVITIES    
Improvements and Additions to Hotel Properties (50,332) (59,434)
Issuance of Payments on Convertible Note Receivable - UniGen (110,000)
NET CASH USED IN INVESTING ACTIVITIES (160,332) (59,434)
CASH FLOWS FROM FINANCING ACTIVITIES    
Principal Payments on Mortgage Notes Payable (26,359) (58,705)
Borrowings on Mortgage Notes Payable 3,901,484
Borrowings on Note Payable - Related Party 977,546 38,737
Payments on Notes Payable - Related Party (1,955,093) (643,737)
Payments on Other Notes Payable (4,472) (21,500)
Borrowings on Other Notes Payable 550,854
Distributions to Non-Controlling Interest Holders (156,081)
Repurchase of Treasury Stock (39,961)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES 2,697,064 (134,351)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 2,629,177 (143,765)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 1,224,380 1,702,755
CASH AND CASH EQUIVALENTS AT END OF PERIOD $ 3,853,557 $ 1,558,990