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LEASES (Tables)
 9 Months Ended
Oct. 31, 2021
Lessee, Lease, Description [Line Items]  
SCHEDULE OF LEASE COSTS

The following table presents the Company’s lease costs for the nine months ended October 31, 2021:

 

    Nine Months Ended  
    October 31, 2021  
Operating Lease Costs:        
Operating lease cost*     150,260  
SCHEDULE OF CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

 

   Nine Months Ended 
   October 31, 2021 
     
Cash paid for amounts included in the measurement of lease liabilities:     
Operating cash flows from operating leases  $64,762 
      
Lease obligations:     
Operating leases, net  $2,326,160 
Long-term obligations  $2,273,740 
SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES

Weighted average remaining lease terms and discount rates were as follows:

 

Weighted average remaining lease term (years)  October 31, 2021 
Operating leases   37 
      
Weighted average discount rate Operating leases   4.85%
SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE AND FINANCE LEASE

The aggregate future lease payments for Operating Lease Liability as of October 31, 2021 are as follows:

 

For the Years Ending October 31,      
2022   $ 43,557  
2023     148,348  
2024     112,116  
2025     112,116  
2026     112,116  
Thereafter     5,039,195  
Total minimum lease payments   $ 5,567,448  
Less: amount representing interest     3,241,288  
Total present value of minimum payments     2,326,160  
Less: current portion   $ 52,420  
Long term portion of operating lease liability     2,273,740  
Finance Leases [Member]  
Lessee, Lease, Description [Line Items]  
SCHEDULE OF LEASE COSTS

The following table presents the Company’s lease costs for the nine months ended October 31, 2021:

 

   Nine Months Ended 
   October 31, 2021 
Finance Lease Costs:     
Amortization of right-of-use assets  $20,812 
Interest on lease obligations   2,576 
SCHEDULE OF CASH FLOW INFORMATION

Supplemental cash flow information is as follows:

 

   Nine Months Ended 
   October 31, 2021 
     
Cash paid for amounts included in the measurement of lease liabilities:     
Operating cash flows from finance leases  $20,811 
      
Lease obligations:     
Finance leases, net  $59,209 
Long-term obligations  $30,321 
SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES

Weighted average remaining lease terms and discount rates were as follows:

 

Weighted average remaining lease term (years)  October 31, 2021 
Finance leases   2 
      
Weighted average discount rate   4.85%
Finance leases     
SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE AND FINANCE LEASE

The aggregate future lease payments for Finance Lease Liability as of October 31, 2021 are as follows:

 

For the Years Ending October 31,    
2022   7,781 
2023   31,123 
2024   23,343 
Total minimum lease payments  $62,247 
Less: amount representing interest   3,038 
Total present value of minimum payments   59,209 
Less: current portion  $28,888 
Long term portion of finance lease liability   30,321