SHARE-BASED PAYMENTS	12 Months Ended
Jan. 31, 2025
Equity [Abstract]
SHARE-BASED PAYMENTS	23. SHARE-BASED PAYMENTS The Trust compensates its three non-employee Trustees for their services through grants of restricted Shares. The aggregate grant date fair value of these Shares was $26,400. These restricted 22,000 shares, (6,000 each to the three Independent Trustees at the beginning of the Fiscal Year; 4,000 additional shares for a newly appointed and vote-approved replacement Trustee, for the deceased Trustee Mr. J.R. Chase), vest in equal monthly amounts during Fiscal Year 2025. On May 15, 2023, the Trust’s Board of Trustees approved a grant to issue Officers, Trustees, and Key Employees totaling 46,000 fully paid IHT restricted shares. The aggregate grant date fair value of these Shares was approximately $55,200. These shares partially vested on December 31, 2023, and February 28, 2024, in two equal amounts. In addition, 1,000 IHT Restricted Shares were issued to each of the Trust’s two accountants, 2,000 restricted IHT Shares to each of four IHT employees, and 3,000 shares to each of the three Trust Officers. The shares were fully vested at February 28, 2024. See Note 2 – “Summary of Significant Accounting Policies” for information related to grants of restricted shares under “Stock-Based Compensation.”

SHARE-BASED PAYMENTS

12 Months Ended

Jan. 31, 2025

23. SHARE-BASED PAYMENTS

The Trust compensates its three non-employee Trustees for their services through grants of restricted Shares. The aggregate grant date fair value of these Shares was $26,400. These restricted 22,000 shares, (6,000 each to the three Independent Trustees at the beginning of the Fiscal Year; 4,000 additional shares for a newly appointed and vote-approved replacement Trustee, for the deceased Trustee Mr. J.R. Chase), vest in equal monthly amounts during Fiscal Year 2025.

On May 15, 2023, the Trust’s Board of Trustees approved a grant to issue Officers, Trustees, and Key Employees totaling 46,000 fully paid IHT restricted shares. The aggregate grant date fair value of these Shares was approximately $55,200. These shares partially vested on December 31, 2023, and February 28, 2024, in two equal amounts.

In addition, 1,000 IHT Restricted Shares were issued to each of the Trust’s two accountants, 2,000 restricted IHT Shares to each of four IHT employees, and 3,000 shares to each of the three Trust Officers. The shares were fully vested at February 28, 2024.

See Note 2 – “Summary of Significant Accounting Policies” for information related to grants of restricted shares under “Stock-Based Compensation.”