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Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Jan. 31, 2023
Accounting Policies [Abstract]  
Schedule of Inventories

Inventories by major category are as follows:

 

   January 31, 2023   January 31, 2022 
Raw Materials  $1,883,270   $1,854,156 
Work in Process   98,910    244,974 
Finished goods   1,653,701    791,663 
Total  $3,635,881   $2,890,793 
Schedule of Property and Equipment Estimated Useful Lives

Asset lives for financial statement reporting of depreciation are:

 

Machinery and equipment   2-7 years
Furniture and fixtures   3 - 5years
Leasehold improvements   *

 

(*) Amortized on a straight-line basis over the term of the lease or the estimated useful lives, whichever period is shorter.
Schedule of Other Intangible Assets Impairment Losses Recognized for Goodwill

Other intangibles consist of trademarks, trade names and customer relationships. Intangible asset lives for financial statement reporting of amortization are:

 

Tradenames and trademarks   3 years
Customer relationships   4 - 5 years
Schedule of Expenses of Slotting Fees, Sales Discounts and Allowances are Accounted as Direct Reduction of Revenues

Expenses such as slotting fees, sales discounts, and allowances are accounted for as a direct reduction of revenues as follows:

 

   January 31, 2023   January 31, 2022 
   For the Years Ended 
   January 31, 2023   January 31, 2022 
Gross Sales  $95,420,129   $48,798,656 
Less: Slotting, Discounts, and Allowances   2,232,508    1,714,916 
Net Sales  $93,187,621   $47,083,740 
Schedule of Disaggregates Gross Revenue by Significant Geographic Area

 

   January 31, 2023   January 31, 2022 
   For the Years Ended 
   January 31, 2023   January 31, 2022 
Northeast  $40,382,360   $16,119,490 
Southeast   27,014,357    17,546,606 
Midwest   14,928,517    4,917,263 
West   6,274,633    5,358,105 
Southwest   6,820,262    4,857,192 
Total revenue  $95,420,129   $48,798,656 
Schedule of Fair Value of Share-Based Payments

For the year ended January 31, 2023 and 2022, when computing fair value of share-based payments, the Company has considered the following variables:

 

   January 31, 2023   January 31, 2022 
Risk-free interest rate   2.77%   N/A 
Expected life of grants   6.5 years    N/A 
Expected volatility of underlying stock   85.74%   N/A 
Dividends   0%   N/A 
Schedule of Earnings Per Share, Basic and Diluted

The following table provides a reconciliation of the numerator and denominator used in computing basic and diluted net income attributable to common stockholders per common share.

 

   January 31, 2023   January 31, 2022 
   For the Years Ended 
   January 31, 2023   January 31, 2022 
Numerator:          
Net income (loss) attributable to common stockholders  $2,268,604    (251,926)
Effect of dilutive securities:   (34,070)   — 
           
Diluted net income (loss)  $2,234,534   $(251,926)
           
Denominator:          
Weighted average common shares outstanding - basic   36,093,858    35,702,197 
Dilutive securities (a):          
Series B Preferred   819,000-    - 
Options   355,432    - 
Restricted Stock   44,888      
Warrants   -    - 
           
Weighted average common shares outstanding and assumed conversion – diluted   37,313,178    35,702,197 
           
Basic net income (loss) per common share  $0.06   $(0.01)
           
Diluted net income (loss) per common share  $0.06   $(0.01)
           
(a) - Anti-dilutive securities excluded:          
Options   150,000    669,000 
Warrants   13,650    -