Note 14. Treasury Stock

As of January 31, 2023, treasury stock consisted of 250,000 shares of Series B Preferred stock and 26,662 shares of common stock. During the three months ended October 31, 2023, the Company retired the treasury stock related to the Series B Preferred stock. As of October 31, 2023, treasury stock consisted of 190,464 shares of common stock and 60,000 shares of Series C Preferred stock. The shares are considered issued but not outstanding. Therefore, the shares are not used in the EPS calculations.