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Income Taxes (Tables) | 12 Months Ended
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Jan. 31, 2021
Income Tax Disclosure [Abstract] |
Schedule of deferred income taxes |
|  | 2021 |  |  | 2020 |
Deferred Income Tax Assets |  |  |  |  |  |
Federal net operating loss carryforward |  | $ | 7,762,784 |  |  | $ | 12,455,237 |
State net operating loss carryforward |  |  | 1,817,622 |  |  |  | 2,485,074 |
Intangible assets |  |  | 286,297 |  |  |  | 244,053 |
Accrued liabilities |  |  | 4,422,738 |  |  |  | 1,833,549 |
Equity-based compensation |  |  | 1,082,820 |  |  |  | 503,201 |
Property and equipment |  |  | 640,581 |  |  |  | 1,748,593 |
Merchandise inventories |  |  | 330,333 |  |  |  | 254,034 |
Charitable Contributions |  |  | 9,615 |  |  |  | - |
Total Deferred Income Tax Assets |  |  | 16,352,790 |  |  |  | 19,523,741 |
Valuation Allowance |  |  | (16,352,790 | ) |  |  | (19,523,741 | )
Net Deferred Income Tax Asset |  | $ | - |  |  | $ | - |
Schedule of federal income tax rate to pre-tax income |
|  | 2021 |  |  | 2020 |
Provision (benefit) at Federal Statutory rates |  | $ | 3,110,696 |  |  | $ | (3,183,958 | )
Permanent adjustments |  |  | (410,550 | ) |  |  | (847,531 | )
State tax, net of Federal provision (benefit) |  |  | 495,442 |  |  |  | (582,572 | )
Federal True-ups |  |  | 61,052 |  |  |  | (393,702 | )
Uncertain tax positions- NOLS |  |  | - |  |  |  | (10,753,384 | )
Change in valuation allowance |  |  | (3,170,951 | ) |  |  | 15,804,459 |
Income tax provision |  | $ | 85,689 |  |  | $ | 43,312 |
Schedule of federal, state and local corporate income taxes |
|  | 2021 |  |  | 2020 |
Current taxes: |  |  |  |  |  |
U.S. federal |  | $ | - |  |  | $ | - |
State and local |  |  | 85,689 |  |  |  | 43,312 |
Total current tax expense |  | $ | 85,689 |  |  | $ | 43,312 |
Deferred taxes: |  |  |  |  |  |  |  |
U.S. federal |  | $ | - |  |  | $ | - |
State and local |  |  | - |  |  |  | - |
Total deferred tax expense (benefit) |  | $ | - |  |  | $ | - |
Total tax provision |  | $ | 85,689 |  |  | $ | 43,312 |
Schedule of percentage |
|  | 2021 |  |  | 2020 |
Provision (benefit) at Federal Statutory rates |  |  | 21.0 | % |  |  | -21.0 | %
Permanent adjustments |  |  | -2.8 | % |  |  | -5.6 | %
State tax, net of Federal provision (benefit) |  |  | 3.4 | % |  |  | -3.8 | %
Federal True-ups |  |  | 0.4 | % |  |  | -2.6 | %
Uncertain tax positions- NOLS |  |  | 0.0 | % |  |  | -70.9 | %
Change in valuation allowance |  |  | -21.4 | % |  |  | 104.2 | %
Income tax provision |  |  | 0.60 | % |  |  | 0.30 | %
Schedule of unrecognized tax benefits |
|  | 2021 |  |  | 2020 |
Beginning balance |  | $ | - |  |  | $ | 10,753,384 |
Additions for tax positions acquired |  |  | - |  |  |  | - |
Additions for tax positions related to current year |  |  | - |  |  |  | - |
Tax positions of prior years: |  |  |  |  |  |  |  |
Payments |  |  | - |  |  |  | - |
Settlements |  |  | - |  |  |  | - |
Release |  |  | - |  |  |  | (10,753,384 | )
Ending balance |  | $ | - |  |  | $ | - |

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