XML 42 R33.htm IDEA: XBRL DOCUMENT
v3.23.1

LEASES (Tables) | 3 Months Ended
--- | ---
Apr. 30, 2023
Lessee, Lease, Description [Line Items] |
SCHEDULE OF LEASE COSTS | The following table presents the Trust’s lease costs for the three months ended April 30, 2023: SCHEDULE OF LEASE COSTS
|  | Three Months Ended |
|  | April 30, 2023 |
Operating Lease Costs: |  |  |  |
Operating lease cost* |  |  | 22,660 |
| * | Short term lease costs were immaterial.
SCHEDULE OF CASH FLOW INFORMATION | Supplemental cash flow information is as follows: SCHEDULE OF CASH FLOW INFORMATION
|  | Three Months Ended |
|  | April 30, 2023 |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |
Operating cash flows from operating leases |  | $ | (1,530 | )
Lease obligations: |  |  |  |
Operating leases, net |  | $ | 2,271,681 |
Long-term obligations |  | $ | 2,247,067 |
SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES | Weighted average remaining lease terms and discount rates were as follows: SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES
Weighted average remaining lease term (years) |  | April 30, 2023 |
Finance leases |  |  | 1 |
Weighted average discount rate |  |  | 4.85 | %
Finance leases |  |  |  |
SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE | The aggregate future lease payments for Operating Lease Liability as of April 30, 2023 are as follows: SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASE
For the Years Ending April 30, |  |  |
2024 |  | $ | 100,757 |
2025 |  |  | 134,355 |
2026 |  |  | 134,367 |
2027 |  |  | 134,379 |
2028 |  |  | 134,391 |
Thereafter |  |  | 4,125,252 |
Total minimum lease payments |  | $ | 4,763,501 |
Less: amount representing interest |  |  | 2,491,820 |
Total present value of minimum payments |  |  | 2,271,681 |
Less: current portion |  | $ | 24,614 |
Long term portion of operating lease liability |  |  | 2,247,067 |
Finance Leases [Member] |
Lessee, Lease, Description [Line Items] |
SCHEDULE OF LEASE COSTS | The following table presents the Company’s lease costs for the three months ended April 30, 2023: SCHEDULE OF LEASE COSTS
|  | Three Months Ended |
|  | April 30, 2023 |
Finance Lease Costs: |  |  |  |
Amortization of right-of-use assets |  | $ | 13,874 |
Interest on lease obligations |  |  | 218 |
SCHEDULE OF CASH FLOW INFORMATION | Supplemental cash flow information is as follows: SCHEDULE OF CASH FLOW INFORMATION
|  | Three Months Ended |
|  | April 30, 2023 |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |
Operating cash flows from finance leases |  | $ | (815 | )
Lease obligations: |  |  |  |
Finance leases, net |  | $ | 12,812 |
Long-term obligations |  | $ | 0 |
SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES | Weighted average remaining lease terms and discount rates were as follows: SCHEDULE OF WEIGHTED AVERAGE REMAINING LEASE TERMS AND DISCOUNT RATES
Weighted average remaining lease term (years) |  | April 30, 2023 |
Operating leases |  |  | 34 |
Weighted average discount rate Operating leases |  |  | 4.85 | %
SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR FINANCE LEASE | The aggregate future lease payments for Finance Lease Liability as of April 30, 2023 are as follows: SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR FINANCE LEASE
For the Years Ending January 31, |  |  |
2024 |  |  | 13,030 |
Total minimum lease payments |  | $ | 13,030 |
Less: amount representing interest |  |  | 218 |
Total present value of minimum payments |  |  | 12,812 |
Less: current portion |  | $ | 12,812 |
Long term portion of finance lease liability |  |  | 0 |

X
- Definition Schedule of cash flow information [Table Text Block] + References No definition available. + Details
Name: | IHT_ScheduleOfCashFlowInformationTableTextBlock
Namespace Prefix: | IHT_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Weighted Average Remaining Lease Terms And Discount Rates [Table Text Block] + References No definition available. + Details
Name: | IHT_ScheduleOfWeightedAverageRemainingLeaseTermsAndDiscountRatesTableTextBlock
Namespace Prefix: | IHT_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6 + Details
Name: | us-gaap_FinanceLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147478964/842-20-50-4 + Details
Name: | us-gaap_LeaseCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147478964/842-20-50-3 + Details
Name: | us-gaap_LesseeLeaseDescriptionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147478964/842-20-50-6 + Details
Name: | us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_LeaseContractualTermAxis=IHT_FinanceLeasesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |