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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
6 Months Ended
Jul. 31, 2023
Jul. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES    
Consolidated Net Income $ 531,825 $ 629,345
Adjustments to Reconcile Consolidated Net Income to Net Cash Provided By Operating Activities:    
Oher Notes Payable Correction 18,883
PPP Loan Forgiveness
Employee Retention Credit 1,123,048 (701,582)
Stock-Based Compensation 23,147 13,173
Depreciation 334,786 344,436
Changes in Assets and Liabilities:    
Accounts Receivable (68,299) 38,744
Income Tax Receivable
Prepaid Expenses and Other Assets (187,521) (139,772)
Operating Lease (2,296) (82,836)
Finance Lease (1,284) (570)
Accounts Payable and Accrued Expenses (314,522) 9,177
NET CASH PROVIDED BY OPERATING ACTIVITIES 1,438,884 128,998
CASH FLOWS FROM INVESTING ACTIVITIES    
Improvements and Additions to Hotel Properties (247,194) (116,599)
Payments on Investments in Unigen (30,000) (125,000)
NET CASH USED IN INVESTING ACTIVITIES (277,194) (241,599)
CASH FLOWS FROM FINANCING ACTIVITIES    
Principal Payments on Mortgage Notes Payable (111,605) (80,977)
Borrowings on Mortgage Notes Payable 3,901,484
Lendings on Notes Receivable - Related Party
Payments on Notes Payable - Related Party (1,955,093)
Borrowings on Note Payable - Related Party 977,546
Payments on Other Notes Payable (100,000) (14,901)
Borrowings on Other Notes Payable
Payment of Dividends (90,062) (91,175)
Distributions to Non-Controlling Interest Holders (346,342) (433,718)
Sale of Ownership Interest in Subsidiary, net (30,000)
Repurchase of Treasury Stock (226,180) (161,400)
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES (874,189) 2,111,766
NET INCREASE IN CASH AND CASH EQUIVALENTS 287,501 1,999,165
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 2,111,383 1,224,380
CASH AND CASH EQUIVALENTS AT END OF PERIOD $ 2,398,884 $ 3,223,545