XML 45 R36.htm IDEA: XBRL DOCUMENT
v3.23.1

NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details Narrative) - USD ($) |  | 3 Months Ended | 12 Months Ended
--- | --- | --- | ---
Apr. 30, 2023 | Apr. 30, 2023 | Apr. 30, 2022 | Jan. 31, 2023 | Jan. 31, 2023
Debt instrument interest rate | 7.00% | 7.00% |  |  |
Cash | $ 1,704,000 | $ 1,704,000 |  |  |
Related Party Demand/Revolving Line of Credit/Promissory Note [Member] |  |  |  |  |
Line of credit limit | 2,250,000 | 2,250,000 |  |  |
Line of credit advance to affiliate | 2,000,000 | 2,000,000 |  |  |
Trust [Member] |  |  |  |  |
Amount payable | 0 | 0 |  |  |
Trust [Member] |  |  |  |  |
Line of credit amount | 250,000 | 250,000 |  |  |
Trust [Member] | Related Party Demand/Revolving Line of Credit/Promissory Note [Member] |  |  |  |  |
Line of credit limit | 2,000,000 | 2,000,000 |  |  |
Republic Bank of Arizona [Member] |  |  |  |  |
Line of credit amount | $ 250,000 | $ 250,000 |  |  |
Class A Partnership Units [Member] |  |  |  |  |
Account units outstanding | 200,003 | 200,003 |  | 200,003 | 200,003
Class B Partnership Units [Member] | James Wirth [Member] |  |  |  |  |
Account units outstanding | 2,974,038 | 2,974,038 |  | 2,974,038 | 2,974,038
General Partner Units [Member] |  |  |  |  |
General partners shares | 10,037,476 | 10,037,476 |  | 10,037,476 | 10,037,476
Innsuites Hotel Located in Tucson [Member] |  |  |  |  |
Partnership interest units percentage |  | 51.01% |  |  |
Innsuites Hotel Located in Albuquerque New Mexico [Member] |  |  |  |  |
Partnership interest units percentage |  |  |  |  | 21.00%
Class A Partnership Units [Member] |  |  |  |  |
Partnership interest units percentage |  | 1.51% |  |  | 1.51%
Class B Partnership Units [Member] |  |  |  |  |
Partnership interest units percentage |  | 22.51% |  |  |
General Partner Units [Member] |  |  |  |  |
Partnership interest units percentage | 75.98% |  |  | 75.98% |
Limited Partner [Member] |  |  |  |  |
General partners shares | 3,174,041 | 3,174,041 |  | 3,174,041 | 3,174,041
UniGen Power Inc. [Member] |  |  |  |  |
Convertible debenture | $ 1,000,000 | $ 1,000,000 |  |  |
Debt instrument interest rate | 6.00% | 6.00% |  |  |
Privately-held common stock | $ 603,750 | $ 603,750 |  |  |
Privately-held common stock, shares | 510,000 | 510,000 |  |  |
RRF Limited Partnership [Member] | Weighted Average [Member] |  |  |  |  |
Percentage of ownership interest held by the trust |  | 75.98% | 75.89% |  |
RRF Limited Partnership [Member] | General Partner [Member] |  |  |  |  |
Percentage of ownership interest held by the trust |  | 75.98% |  |  | 75.98%

X
- Definition Percentage of ownership interest held by the trust. + References No definition available. + Details
Name: | IHT_PercentageOfOwnershipInterestHeldByTrust
Namespace Prefix: | IHT_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Privately-held common stock. + References No definition available. + Details
Name: | IHT_PrivatelyheldCommonStock
Namespace Prefix: | IHT_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Privately held common stock shares. + References No definition available. + Details
Name: | IHT_PrivatelyheldCommonStockShares
Namespace Prefix: | IHT_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4 + Details
Name: | us-gaap_CashAndCashEquivalentsAtCarryingValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The portion of the carrying value of long-term convertible debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. Convertible debt is a financial instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_ConvertibleDebtCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Contractual interest rate for funds borrowed, under the debt agreement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_DebtInstrumentInterestRateStatedPercentage
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Percentage investment held by the managing member or general partner of the limited liability company (LLC) or limited partnership (LP). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 272 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482987/272-10-50-3 + Details
Name: | us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of limited partner units outstanding. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 5 -Subparagraph (SAB Topic 4.F) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5 + Details
Name: | us-gaap_LimitedPartnersCapitalAccountUnitsOutstanding
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(b),22(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of borrowing capacity currently available under the credit facility (current borrowing capacity less the amount of borrowings outstanding). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(b),22(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The carrying value as of the balance sheet date of the current portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(13)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + Details
Name: | us-gaap_LinesOfCreditCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Carrying value as of the balance sheet date of notes payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_LongTermNotesPayable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The number of units or percentage investment held in the subsidiary by the limited liability company or limited partnership. + References No definition available. + Details
Name: | us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of units or equivalent units outstanding for all classes. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 5 -Subparagraph (SAB TOPIC 4.F) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-5 + Details
Name: | us-gaap_UnitsOfPartnershipInterestAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | us-gaap_DebtInstrumentAxis=IHT_RelatedPartyDemandRevolvingLineofCreditPromissoryNoteMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedAndNonrelatedPartyStatusAxis=IHT_TrustMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IHT_TrustMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IHT_RepublicBankofArizonaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=IHT_ClassAPartnershipUnitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=IHT_ClassBPartnershipUnitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=IHT_JamesWirthMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=IHT_GeneralPartnerUnitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=IHT_InnSuitesHotelLocatedinTucsonMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=IHT_InnsuitesHotelLocatedInAlbuquerqueNewMexicoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=IHT_ClassAPartnershipUnitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=IHT_ClassBPartnershipUnitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=IHT_GeneralPartnerUnitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PartnerTypeOfPartnersCapitalAccountAxis=us-gaap_LimitedPartnerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=IHT_UnigenPowerIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=IHT_RRFLimitedPartnershipMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_WeightedAverageMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PartnerTypeOfPartnersCapitalAccountAxis=us-gaap_GeneralPartnerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |