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PREPAID EXPENSES AND OTHER CURRENT ASSETS
12 Months Ended
Jan. 31, 2025
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, 2025, and 2024, prepaid expenses and other current assets consisted of the following:

 

 

   January 31, 2025   January 31, 2024 
Tax and Insurance Escrow  $57,752   $162,290 
Deposits   -    - 
Prepaid Insurance   95,532    64,963 
Prepaid Workman’s Compensation   592    1,799 
Miscellaneous Prepaid Expenses   45,357    81,839 
Total Prepaid Expenses and Current Assets  $199,233   $310,891