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Business Acquisitions (Tables)
 12 Months Ended
Jan. 31, 2023
Business Combination and Asset Acquisition [Abstract]  
Schedule of Pro-forma Combined Results of Operation

The following presents the unaudited pro-forma combined results of operations for the year ended January 31, 2022 of T&L and OB with the Company as if the entities were combined on February 1, 2021.

 

 

  

For the Year Ended

January 31, 2022

 
Revenues  $76,914,679 
Net income  $62,304 
Net income per share - basic  $0.00 
Weighted average number of shares outstanding   35,702,197 
Schedule of Asset Acquired and Liabilities Assumed

The following summarizes the fair values of the assets acquired and liabilities assumed at the acquisition date:

 

      
Assets:    
Cash  $591,458 
Accounts receivable   2,715,515 
Inventories   1,221,055 
Fixed assets, net   503,907 
Intangibles   10,574,334 
Total identified assets acquired  $15,606,269 

 

Liabilities:    
Accounts payable and accrued expenses  $1,606,269 
Total liabilities assumed   1,606,269 
      
Total net assets acquired  $14,000,000