Note 9 - Notes Payable	9 Months Ended
Oct. 31, 2022
Notes to Financial Statements
Long-Term Debt [Text Block]	9. Notes Payable On May 5, 2020, the Company's wholly owned subsidiary, Klein (the “Borrower”), was granted a loan (the “Loan”) from Bank of America, N.A. in the amount of approximately $850,000, pursuant to the Small Business Association's Paycheck Protection Program (the “PPP”), a component of the Coronavirus Aid, Relief, and Economic Security Act which was enacted on March 27, 2020. The Loan, in the form of promissory note (the “Note”) dated May 1, 2020 issued by the Borrower, was set to mature on May 1, 2022 and bore interest at a rate of 1% per annum, payable monthly commencing on November 1, 2020. The Note stipulated various restrictions customary with this type of transaction including representations, warranties, and covenants, in addition to events of default, breaches of representation and warranties or other provisions of the Note. In the event of default, the Borrower would have become obligated to repay all amounts outstanding under the Note. The Borrower was permitted to prepay the Note at any time prior to maturity with no prepayment penalties. Under the terms of the PPP, funds from the Loan could only be used for payroll costs, rent, utilities and interest on other debt obligations incurred prior to February 15, 2020. In addition, certain amounts of the Loan could be forgiven if the funds were used to pay qualifying expenses. In February 2021, the Loan was forgiven, resulting in other income of that amount.

Note 9 - Notes Payable

9 Months Ended

Oct. 31, 2022

9. Notes Payable

On May 5, 2020, the Company's wholly owned subsidiary, Klein (the “Borrower”), was granted a loan (the “Loan”) from Bank of America, N.A. in the amount of approximately $850,000, pursuant to the Small Business Association's Paycheck Protection Program (the “PPP”), a component of the Coronavirus Aid, Relief, and Economic Security Act which was enacted on March 27, 2020.

The Loan, in the form of promissory note (the “Note”) dated May 1, 2020 issued by the Borrower, was set to mature on May 1, 2022 and bore interest at a rate of 1% per annum, payable monthly commencing on November 1, 2020. The Note stipulated various restrictions customary with this type of transaction including representations, warranties, and covenants, in addition to events of default, breaches of representation and warranties or other provisions of the Note. In the event of default, the Borrower would have become obligated to repay all amounts outstanding under the Note. The Borrower was permitted to prepay the Note at any time prior to maturity with no prepayment penalties.

Under the terms of the PPP, funds from the Loan could only be used for payroll costs, rent, utilities and interest on other debt obligations incurred prior to February 15, 2020. In addition, certain amounts of the Loan could be forgiven if the funds were used to pay qualifying expenses.

In February 2021, the Loan was forgiven, resulting in other income of that amount.