SHARE-BASED PAYMENTS	12 Months Ended
Jan. 31, 2024
Equity [Abstract]
SHARE-BASED PAYMENTS	23. SHARE-BASED PAYMENTS The Trust compensates its three non-employee Trustees for their services through grants of restricted Shares. The aggregate grant date fair value of these Shares was $10,800. These restricted 27,000 shares, (9,000 each to the three Independent Trustees), vest in equal monthly amounts during Fiscal Year 2024. On May 15, 2023, the Trust’s Board of Trustees approved a grant to issue Officers, Trustees, and Key Employees totaling 46,000 fully paid IHT restricted shares. The aggregate grant date fair value of these Shares was approximately $55,200. These shares partially vest on December 31, 2023, and February 28, 2024, in two equal amounts. In addition, 1,000 IHT Restricted Shares were issued to each of the Trust’s two accountants, 2,000 restricted IHT Shares to each of four IHT employees, and 3,000 shares to each of the three Trust Officers. The shares were fully vested at February 28, 2024. See Note 2 – “Summary of Significant Accounting Policies” for information related to grants of restricted shares under “Stock-Based Compensation.”

SHARE-BASED PAYMENTS

12 Months Ended

Jan. 31, 2024

23. SHARE-BASED PAYMENTS

The Trust compensates its three non-employee Trustees for their services through grants of restricted Shares. The aggregate grant date fair value of these Shares was $10,800. These restricted 27,000 shares, (9,000 each to the three Independent Trustees), vest in equal monthly amounts during Fiscal Year 2024.

On May 15, 2023, the Trust’s Board of Trustees approved a grant to issue Officers, Trustees, and Key Employees totaling 46,000 fully paid IHT restricted shares. The aggregate grant date fair value of these Shares was approximately $55,200. These shares partially vest on December 31, 2023, and February 28, 2024, in two equal amounts.

In addition, 1,000 IHT Restricted Shares were issued to each of the Trust’s two accountants, 2,000 restricted IHT Shares to each of four IHT employees, and 3,000 shares to each of the three Trust Officers. The shares were fully vested at February 28, 2024.

See Note 2 – “Summary of Significant Accounting Policies” for information related to grants of restricted shares under “Stock-Based Compensation.”