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Segment Reporting | 12 Months Ended
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Jan. 31, 2023
Segment Reporting [Abstract] |
SEGMENT REPORTING |
| 10. | SEGMENT REPORTING
We organize and manage our business by the following two segments which meet the definition of reportable segments under ASC 280-10, Segment Reporting: 4P Therapeutics and Pocono Pharmaceuticals. These segments are based on the customer type of products or services provided and are the same as our business units. Separate financial information is available and regularly reviewed by our chief-decision maker, who is or chief executive officer, in making resource allocation decisions for our segments. Our chief-decision maker evaluates segment performance to the GAAP measure of gross profit.
|  | January 31, |
|  | 2023 |  |  | 2022 |
Net sales |  |  |  |  |  |
Pocono Pharmaceuticals |  | $ | 1,785,597 |  |  | $ | 1,179,620 |
4P Therapeutics |  |  | 294,102 |  |  |  | 242,534 |
|  |  | 2,079,699 |  |  |  | 1,422,154 |
Gross profit |  |  |  |  |  |  |  |
Pocono Pharmaceuticals |  |  | 726,702 |  |  |  | 595,087 |
4P Therapeutics |  |  | 23,702 |  |  |  | (40,777 | )
|  |  | 750,404 |  |  |  | 554,310 |
Operating expenses |  |  |  |  |  |  |  |
Selling, general and administrative-Pocono Pharmaceuticals |  |  | 577,930 |  |  |  | 556,204 |
Selling, general and administrative-4P Therapeutics |  |  | 103,181 |  |  |  | 96,079 |
Corporate overhead |  |  | 3,234,930 |  |  |  | 3,370,541 |
Research and development-4P Therapeutics |  |  | 982,227 |  |  |  | 411,383 |
Goodwill impairment-Pocono Pharmaceuticals |  |  | 327,326 |  |  |  | 2,180,836 |
|  |  | 5,225,594 |  |  |  | 6,615,043 |
Depreciation and Amortization |  |  |  |  |  |  |  |
Pocono Pharmaceuticals |  | $ | 264,156 |  |  | $ | 220,524 |
4P Therapeutics |  |  | 65,987 |  |  |  | 88,217 |
|  | $ | 330,143 |  |  | $ | 308,741 |
The following table presents information about net sales and property and equipment, net of accumulated depreciation, in the United States and elsewhere.
|  | Year Ended |
|  | January 31, |
|  | 2023 |  |  | 2022 |
Net sales: |  |  |  |  |  |
United States |  | $ | 2,079,699 |  |  | $ | 1,335,554 |
Outside the United States |  |  | - |  |  |  | 86,600 |
|  | $ | 2,079,699 |  |  | $ | 1,422,154 |
Property and equipment, net of accumulated depreciation |  |  |  |  |  |  |  |
United States |  | $ | 897,735 |  |  | $ | 979,297 |
Outside the United States |  |  | - |  |  |  | - |
|  | $ | 897,735 |  |  | $ | 979,297 |
Assets: |  |  |  |  |  |  |  |
Corporate |  | $ | 1,745,731 |  |  | $ | 4,750,937 |
Pocono Pharmaceuticals |  |  | 5,400,814 |  |  |  | 5,639,178 |
4P Therapeutics |  |  | 2,309,832 |  |  |  | 2,349,548 |
|  | $ | 9,456,377 |  |  | $ | 12,739,660 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-15 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//280/tableOfContent Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 26 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-26 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 34 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-34 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 + Details
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