RELATED PARTY NOTES	12 Months Ended
Jan. 31, 2023
Related Party Notes
RELATED PARTY NOTES	13. RELATED PARTY NOTES On December 1, 2014, the Trust entered a Demand/Revolving Line of Credit/Promissory Note with Rare Earth Financial, LLC, an entity which is wholly owned by Mr. Wirth and his family members. The Demand/Revolving Line of Credit/Promissory Note, as amended on June 19, 2017, bears interest at 7.0% per annum for both a payable and receivable, interest is due quarterly, matures on August 24, 2023, and automatically renews annually each calendar year. No prepayment penalty exists on the Demand/Revolving Line of Credit/Promissory Note. The balance fluctuates through the period. On December 30, 2020, the Demand/Revolving Line of Credit/Promissory Note was extended and increased to the current level of $2,000,000. As of January 31, 2023, and January 31, 2022, the Trust had an amount payable of approximately $0 and $977,000, respectively. During the Fiscal Years ended January 31, 2023 and 2022, the Trust accrued approximately $0, respectively, of interest expense.

RELATED PARTY NOTES

12 Months Ended

Jan. 31, 2023

13. RELATED PARTY NOTES

On December 1, 2014, the Trust entered a Demand/Revolving Line of Credit/Promissory Note with Rare Earth Financial, LLC, an entity which is wholly owned by Mr. Wirth and his family members. The Demand/Revolving Line of Credit/Promissory Note, as amended on June 19, 2017, bears interest at 7.0% per annum for both a payable and receivable, interest is due quarterly, matures on August 24, 2023, and automatically renews annually each calendar year. No prepayment penalty exists on the Demand/Revolving Line of Credit/Promissory Note. The balance fluctuates through the period. On December 30, 2020, the Demand/Revolving Line of Credit/Promissory Note was extended and increased to the current level of $2,000,000. As of January 31, 2023, and January 31, 2022, the Trust had an amount payable of approximately $0 and $977,000, respectively. During the Fiscal Years ended January 31, 2023 and 2022, the Trust accrued approximately $0, respectively, of interest expense.