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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
6 Months Ended
Jul. 31, 2022
Jul. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES    
Consolidated Net Income $ 629,345 $ 558,725
Adjustments to Reconcile Consolidated Net Income to Net Cash Provided By Operating Activities:    
Oher Notes Payable Correction 18,883
PPP Loan Forgiveness (967,141)
Employee Retention Credit (701,582)
Stock-Based Compensation 13,173 187,110
Depreciation 344,436 363,292
Changes in Assets and Liabilities:    
Accounts Receivable 38,744 8,092
Prepaid Expenses and Other Assets (139,772) (44,506)
Operating Lease (82,836) 14,818
Finance Lease (570) 114
Income Tax Receivable 67,966
Accounts Payable and Accrued Expenses 9,177 (4,288)
NET CASH PROVIDED BY OPERATING ACTIVITIES 128,998 184,182
CASH FLOWS FROM INVESTING ACTIVITIES    
Improvements and Additions to Hotel Properties (116,599) (87,325)
Payments on Investments in Unigen (30,000)
Issuance of Payments on Convertible Note Receivable - UniGen (125,000)
NET CASH USED IN INVESTING ACTIVITIES (241,599) (117,325)
CASH FLOWS FROM FINANCING ACTIVITIES    
Principal Payments on Mortgage Notes Payable (80,977) (100,870)
Borrowings on Mortgage Notes Payable 3,901,484
Payments on Notes Payable - Related Party (1,955,093) (643,737)
Borrowings on Note Payable - Related Party 977,546 261,224
Payments on Other Notes Payable (14,901) (39,211)
Borrowings on Other Notes Payable 550,854
Payment of Dividends (91,175) (95,877)
Distributions to Non-Controlling Interest Holders (433,718)
Sale of Ownership Interest in Subsidiary, net (30,000)
Repurchase of Treasury Stock (161,400)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES 2,111,766 (67,617)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 1,999,165 (760)
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 1,224,380 1,702,755
CASH AND CASH EQUIVALENTS AT END OF PERIOD $ 3,223,545 $ 1,701,995