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EMPLOYEE RETENTION TAX CREDIT (Details Narrative)
$ in Millions
9 Months Ended
Oct. 31, 2023
USD ($)
Employee Retention Tax Credit  
Compensation and benefits trust $ 2.7
Tax credit receivable and tax refund description the Trust placed an amount equal to approximately 12% per Fiscal Quarter of this total as a Tax Credit Receivable and Tax Refund on the Balance Sheet and Income statement, respectively, for the year ended January 31, 2023. The Trust has further recognized an additional 12% approximately of the total anticipated Tax Credit receivable for the Quarter ended October 31, 2023
Employee retention tax credit amount $ 1.9
Employee retention tax credit amount to be received $ 0.8