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Note 5 - Inventories | 6 Months Ended
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Jul. 31, 2024
Notes to Financial Statements |
Inventory Disclosure [Text Block] | Note 5 - Inventories Inventories are stated at the lower of cost or net realizable value. Cost is determined using the first-in, first-out method for all inventories. Inventories consisted of the following:
|  | July 31, 2024 |  |  | January 31, 2024 |
Raw materials |  | $ | 14,777 |  |  | $ | 13,787 |
Work in process |  |  | 574 |  |  |  | 611 |
Finished goods |  |  | 1,275 |  |  |  | 2,022 |
Subtotal |  |  | 16,626 |  |  |  | 16,420 |
Less allowance |  |  | 803 |  |  |  | 879 |
Inventories |  | $ | 15,823 |  |  | $ | 15,541 |
The Company conducts periodic reviews of its inventory and records allowances for slow moving and obsolete items to reflect their net realizable value, which is primarily attributable to finished goods.

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- Definition The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 330 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/330/tableOfContent + Details
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