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PREPAID EXPENSES AND OTHER CURRENT ASSETS
12 Months Ended
Jan. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
PREPAID EXPENSES AND OTHER CURRENT ASSETS

9. PREPAID EXPENSES AND OTHER CURRENT ASSETS

 

Prepaid expenses and other current assets are carried at historical cost and are expected to be consumed within one year. As of January 31, 2024, and 2023, prepaid expenses and other current assets consisted of the following:

 

   January 31, 2024   January 31, 2023 
Tax and Insurance Escrow  $162,290   $96,774 
Deposits   -    7,000 
Prepaid Insurance   64,963    32,159 
Prepaid Workman’s Compensation   1,799    562 
Miscellaneous Prepaid Expenses   81,839    63,934 
Total Prepaid Expenses and Current Assets  $310,891   $200,429