0001493152-23-044918 | 10-Q | XBRL Viewer | Streamline Health Solutions INC

$ 6,133,000

$ 6,217,000

$ 17,235,000

$ 18,144,000

Selling, general and administrative expense

4,122,000

4,055,000

12,079,000

12,629,000

Research and development

1,304,000

1,754,000

4,310,000

4,527,000

Impairment of goodwill

9,813,000

Impairment of long-lived assets

963,000

Total operating expenses

19,080,000

9,379,000

35,776,000

27,139,000

Operating loss

(12,947,000)

(3,162,000)

(18,541,000)

(8,995,000)

Other (expense) income:

Interest expense

(266,000)

(198,000)

(781,000)

(519,000)

Acquisition earnout valuation adjustments

1,182,000

163,000

1,905,000

188,000

Other

68,000

31,000

151,000

Loss before income taxes

(12,031,000)

(3,129,000)

(17,386,000)

(9,175,000)

Income tax benefit (expense)

120,000

(9,000)

59,000

(22,000)

Net loss

$ (11,911,000)

$ (3,138,000)

$ (17,327,000)

$ (9,197,000)

Basic and Diluted Earnings Per Share:

Net loss per common share - basic

$ (0.21)

$ (0.07)

$ (0.31)

$ (0.19)

Net loss per common share - diluted

$ (0.21)

$ (0.07)

$ (0.31)

$ (0.19)

Weighted average number of common shares - basic

^[1],[2]

56,710,335

47,730,009

56,346,300

47,329,923

Weighted average number of common shares - diluted

^[1],[2]

56,710,335

47,730,009

56,346,300

47,329,923

Software as a Service [Member]

Revenues:

$ 3,924,000

$ 3,209,000

$ 10,630,000

$ 9,157,000

Cost of goods and services

1,677,000

1,742,000

5,159,000

4,771,000

Maintenance and Support [Member]

Revenues:

1,070,000

1,120,000

3,327,000

3,348,000

Cost of goods and services

129,000

84,000

250,000

220,000

Professional Fees and Licenses [Member]

Revenues:

1,139,000

1,888,000

3,278,000

5,639,000

Cost of goods and services

$ 1,072,000

$ 1,744,000

$ 3,202,000

$ 4,992,000

[1]

Diluted net loss per share excludes the effect of shares that are anti-dilutive. For the three and nine months ended October 31, 2023, diluted earnings per share excludes 418,836 outstanding stock options and 1,980,471 unvested restricted shares of common stock. For the three and nine months ended October 31, 2022, diluted earnings per share excludes 628,958 outstanding stock options and 1,501,031unvested restricted shares of common stock.

[2]

Includes the effect of vested and excludes the effect of unvested restricted shares of common stock, which are considered non-participating securities. As of October 31, 2023 and 2022, there were 1,980,471 and 1,501,031 unvested restricted shares of common stock outstanding, respectively.

INCOME TAXES

9 Months Ended

Oct. 31, 2023

Income Tax Disclosure [Abstract]

INCOME TAXES

NOTE 6 — INCOME TAXES

Income tax benefit increased to $59,000 for the nine months ended October 31, 2023 compared to expense of $22,000 in the prior year comparable period. The effective income tax rate on continuing operations of approximately -0-% differs from our combined federal and state statutory rate of 25% primarily due to the full valuation allowance the Company currently maintains on its net deferred tax asset.

The Company has recorded $340,000 and $333,000 in reserves for uncertain tax positions as of October 31, 2023 and January 31, 2023, respectively.

The Company and its subsidiaries are subject to U.S. federal income tax as well as income taxes in multiple state and local jurisdictions. The Company has concluded all U.S. federal tax matters for years through January 31, 2019. All material state and local income tax matters have been concluded for years through January 31, 2018. The Company is no longer subject to IRS examination for periods prior to the tax year ended January 31, 2019; however, carryforward losses that were generated prior to the tax year ended January 31, 2019 may still be adjusted by the IRS if they are used in a future period.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

Condensed Consolidated Balance Sheets - USD ($)	Oct. 31, 2023	Jan. 31, 2023
Current assets:
Cash and cash equivalents	$ 2,557,000	$ 6,598,000
Accounts receivable, net of allowance for credit losses of $94,000 and $132,000, respectively	3,653,000	7,719,000
Contract receivables	763,000	960,000
Prepaid and other current assets	742,000	710,000
Total current assets	7,715,000	15,987,000
Non-current assets:
Property and equipment, net of accumulated amortization of $278,000 and $246,000 respectively	94,000	79,000
Right-of use asset for operating lease		32,000
Capitalized software development costs, net of accumulated amortization of $7,560,000 and $6,224,000, respectively	6,248,000	5,846,000
Intangible assets, net of accumulated amortization of $3,978,000 and $2,627,000, respectively	12,479,000	14,793,000
Goodwill	13,276,000	23,089,000
Other	1,293,000	1,695,000
Total non-current assets	33,390,000	45,534,000
Total assets	41,105,000	61,521,000
Current liabilities:
Accounts payable	736,000	626,000
Accrued expenses	2,883,000	3,265,000
Current portion of term loan	1,250,000	750,000
Deferred revenues	5,983,000	8,361,000
Current portion of operating lease obligation		35,000
Acquisition earnout liability	1,833,000	3,738,000
Total current liabilities	12,685,000	16,775,000
Non-current liabilities:
Term loan, net of current portion and deferred financing costs	8,042,000	8,964,000
Line of credit	500,000
Deferred revenues, less current portion	127,000	167,000
Other non-current liabilities		104,000
Total non-current liabilities	8,669,000	9,235,000
Total liabilities	21,354,000	26,010,000
Commitments and contingencies – Note 8
Stockholders’ equity:
Common stock, $0.01 par value per share, 85,000,000 shares authorized; 58,793,990 and 57,567,210 shares issued and outstanding, respectively	588,000	576,000
Additional paid in capital	133,492,000	131,973,000
Accumulated deficit	(114,329,000)	(97,038,000)
Total stockholders’ equity	19,751,000	35,511,000
Total liabilities and stockholders’ equity	$ 41,105,000	$ 61,521,000

SCHEDULE OF RECONCILIATION OF THE RESTRUCTURING LIABILITY (Details) - USD ($)	9 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Accrued Balance as of January 31, 2023	$ 3,265,000
2023 Expenses to Date	(417,000)	$ 1,159,000
Accrued Balance as of October 31, 2023	2,883,000
Total Costs Incurred to Date	2,883,000
Cost of Sales [Member]
Accrued Balance as of January 31, 2023
2023 Expenses to Date	154
2023 Cash Payments
Accrued Balance as of October 31, 2023	154
Total Costs Incurred to Date	154
Total Expected Costs	154
Selling, General and Administrative Expenses [Member]
Accrued Balance as of January 31, 2023
2023 Expenses to Date	350
2023 Cash Payments
Accrued Balance as of October 31, 2023	350
Total Costs Incurred to Date	350
Total Expected Costs	350
Research and Development Expense [Member]
Accrued Balance as of January 31, 2023
2023 Expenses to Date	227
2023 Cash Payments
Accrued Balance as of October 31, 2023	227
Total Costs Incurred to Date	227
Total Expected Costs	227
Severance Expenses [Member]
Accrued Balance as of January 31, 2023
2023 Expenses to Date	731
2023 Cash Payments
Accrued Balance as of October 31, 2023	731
Total Costs Incurred to Date	731
Total Expected Costs	731
Professional Fees [Member]
Accrued Balance as of January 31, 2023
2023 Expenses to Date	18
2023 Cash Payments
Accrued Balance as of October 31, 2023	18
Total Costs Incurred to Date	18
Total Expected Costs	169
Accrued Expenses [Member]
Accrued Balance as of January 31, 2023
2023 Expenses to Date	749
2023 Cash Payments
Accrued Balance as of October 31, 2023	749
Total Costs Incurred to Date	749
Total Expected Costs	$ 900

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Oct. 31, 2023
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

SCHEDULE OF ACCOUNTING PRONOUNCEMENTS RECENTLY ADOPTED (Details)	9 Months Ended
	Oct. 31, 2023 USD ($)
Accounting Policies [Abstract]
Allowance for doubtful accounts	$ 132,000
CECL Adoption	36,000
Provision adjustments
Write offs and Recoveries
Allowance for doubtful accounts	$ 96,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)		3 Months Ended						9 Months Ended
	Oct. 16, 2023 USD ($) Integer	Oct. 31, 2023 USD ($) shares	Jul. 31, 2023 shares	Apr. 30, 2023 shares	Oct. 31, 2022 USD ($) shares	Jul. 31, 2022 shares	Apr. 30, 2022 shares	Oct. 31, 2023 USD ($) shares	Oct. 31, 2022 USD ($) shares	Feb. 01, 2023 USD ($)	Jan. 31, 2023 USD ($)
Acquisition related costs		$ 0			$ 2,000			$ 44,000	$ 141,000
Debt Instrument, Interest Rate, Stated Percentage		0.50%						0.50%
Long-Term Debt, Gross		$ 9,250,000						$ 9,250,000			$ 9,750,000
Discount book value		12,000						12,000			0
Deferred revenue, revenue recognized								6,772,000
Revenue remaining performance obligation		23,045,000						$ 23,045,000
Revenue, remaining performance obligation, expected timing of satisfaction, explanation								the Company expects to recognize approximately 56% over the next 12 months and the remainder thereafter.
Deferred costs, net		98,000						$ 98,000			94,000
Accumulated amortization of deferred costs		235,000						235,000			176,000
Deferred costs, amortization expense		24,000			22,000			59,000	62,000
Accumulated amortization		1,238,000						1,238,000			820,000
Deferred commission costs		35,000
Compensation expense related to stock-based award		517,000			$ 555,000			1,626,000	$ 1,212,000
[custom:NumberOfEmployeesTerminated-0] \| Integer	26
[custom:PercentageOfWorkforceTerminated]	24.00%
Restructuring Costs	$ 900,000
Capitalized software purchased with stock		60,000						176,000
Alllowance for credit losses		$ 96,000						96,000		$ 96,000	132,000
Adjustment in accounting policy change due to adoption								$ 36,000
Employees [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Gross \| shares		45,000			65,000			1,130,000	865,000
Consultants [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Gross \| shares		131,054			53,836			359,080	187,937
Common Stock [Member]
Outstanding and unvested shares of restricted common stock \| shares		260,000						260,000
Stock Issued During Period, Shares, Restricted Stock Award, Gross \| shares		176,054	385,720	1,185,927	118,836	726,801	408,031
Common Stock [Member] \| Board Of Directors [Member]
Stock Issued During Period, Shares, Restricted Stock Award, Gross \| shares		0			0			258,621	200,731
Equity Award [Member] \| Share-Based Payment Arrangement, Nonemployee [Member]
Compensation expense related to stock-based award		$ 60,000						$ 176,000
Selling, General and Administrative Expenses [Member]
Deferred sales commissions		129,000			$ 110,000			383,000	$ 298,000
Deferred commission costs								35,000
Other Noncurrent Assets [Member]
Deferred commissions costs paid and payable		1,195,000						1,195,000			1,534,000
Line of Credit [Member]
Fair value of line of credit		$ 488,000						$ 488,000			0
Second Amended and Restated Loan and Security Agreement [Member]
Debt Instrument, Description of Variable Rate Basis								The term loan bears interest at a per annum rate equal to the Prime Rate (as published in The Wall Street Journal) plus
Debt Instrument, Interest Rate, Stated Percentage		1.50%						1.50%
Long-Term Debt, Gross		$ 9,054,000						$ 9,054,000			9,550,000
Debt Instrument, Face Amount		$ 196,000						$ 196,000			$ 200,000
Second Amended and Restated Loan and Security Agreement [Member] \| Prime Rate [Member]
Debt Instrument, Interest Rate, Stated Percentage		3.25%						3.25%
Debt Instrument, Basis Spread on Variable Rate								1.50%

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Oct. 31, 2023

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Our significant accounting policies are presented in “Note 2 – Significant Accounting Policies” in the fiscal year 2022 Annual Report on Form 10-K. Users of financial information for interim periods are encouraged to refer to the notes to the consolidated financial statements contained in the Annual Report on Form 10-K when reviewing interim financial results.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. On an ongoing basis, management evaluates its estimates and judgments, including those related to the recognition of revenue, share-based compensation, capitalization of software development costs, intangible assets, the allowance for credit losses, contingent consideration, and income taxes. Actual results could differ from those estimates.

Reclassification

Certain amounts for the three and nine months ended October 31, 2022 were reclassified to conform to the current period classification. For the three and nine months ended October 31, 2023, the Company incurred certain acquisition-related costs related to the acquisition of Avelead totaling $0 and $44,000, respectively, consisting primarily of professional service fees. For the three and nine months ended October 31, 2022, the Company incurred acquisition-related costs totaling $2,000 and $141,000, respectively, consisting primarily of professional service fees. The aforementioned acquisition-related costs for the three and nine months ended October 31, 2022 were previously presented in a separate, single caption and are now included in selling, general, and administrative expense in the accompanying condensed consolidated statements of operations, which is consistent with the presentation for the current period.

Fair Value of Financial Instruments

The Financial Accounting Standards Board’s (“FASB”) authoritative guidance on fair value measurements establishes a framework for measuring fair value. This guidance enables the reader of the financial statements to assess the inputs used to develop those measurements by establishing a hierarchy for ranking the quality and reliability of the information used to determine fair values. Under this guidance, assets and liabilities carried at fair value must be classified and disclosed in one of the following three categories:

Level 1: Quoted market prices in active markets for identical assets or liabilities.

Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data.

Level 3: Unobservable inputs that are not corroborated by market data.

The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and accrued expenses approximate fair value based on the short-term maturity of these instruments. Cash and cash equivalents are classified as Level 1. There were no transfers of assets or liabilities between Levels 1, 2, or 3 during the nine months ended October 31, 2023 and 2022.

The table below provides information on the fair value of our liabilities:

SCHEDULE OF FAIR VALUE OF LIABILITIES

	Total Fair		Quoted Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
	Value		(Level 1)		(Level 2)		(Level 3)
At January 31, 2023
Acquisition earnout liability (1)	$	3,738,000	$	—	$	—	$	3,738,000
At October 31, 2023
Acquisition earnout liability (1)	$	1,833,000	$	—	$	—	$	1,833,333

(1)

The fair value of the acquisition earnout liability is based upon a probability-weighted discounted cash flow that was completed at the date of acquisition and updated as of October 31, 2023. The change in the fair value of the acquisition earnout liability decreased $1,182,000 and $1,905,000 for the three and nine months ended October 31, 2023, respectively. The change in the fair value is recognized in “Acquisition earnout valuation adjustments” in the accompanying condensed consolidated statement of operations.

The probability-weighted discounted cash flow is calculated using a Monte Carlo valuation method. The valuation model provides numerous outcomes. The outcomes are averaged and discounted to present value, which provides the current value point estimate. A range of possible outcomes is not available under the specific valuation method that was used in determining fair value of the acquisition earnout liability. The significant inputs include recorded Avelead SaaS revenue, the probabilities associated with each of (i) a change in control or (ii) a certain client termination, as well as other normal and customary inputs to financial models, including but not limited to, risk factors and interest rates.

The fair value of the Company’s term loan and outstanding balance of the revolving line of credit under its Second Amended and Restated Loan and Security Agreement (as amended and modified, the “Second Amended and Restated Loan Agreement”) was determined through an analysis of the interest rate spread from the date of closing the loan (August 2021) to the date of the most recent balance sheets, October 31, 2023 and January 31, 2023. The term loan bears interest at a per annum rate equal to the Prime Rate (as published in The Wall Street Journal) plus 1.5%, with a Prime “floor” rate of 3.25%. The prime rate is variable and, thus accommodates changes in the market interest rate. However, the interest rate spread (the 1.5% added to the Prime Rate) is fixed. We estimated the impact of the changes in the interest rate spread by analogizing the effect of the change in the published “Corporate Bond Rates,” reduced for any changes in the market interest rate. This provided us with an estimated change to the interest rate spread of approximately 0.5% from (i) the date we entered the Second Amended and Restated Loan Agreement for the term loan or (ii) the date of each draw on the revolving line of credit to the end of the fiscal third quarter, October 31, 2023, and end of the fiscal year, January 31, 2023. The fair value of the debt as of October 31, 2023 and January 31, 2023 was estimated to be $9,054,000 and $9,550,000, respectively, or a discount to book value of $196,000 and $200,000, respectively. The fair value of the line of credit as of October 31, 2023 and January 31, 2023 was estimated to be $488,000 and $0, respectively, or a discount to book value of $12,000 and $0, respectively. Long-term debt is classified as Level 2.

Revenue Recognition

We derive revenue from the sale of internally-developed software, either by licensing for local installation or by a SaaS delivery model, through the Company’s direct sales force or through third-party resellers. Licensed, locally-installed customers on a perpetual model utilize the Company’s support and maintenance services for a separate fee, whereas term-based locally installed license fees and SaaS fees include support and maintenance. We also derive revenue from professional services that support the implementation, configuration, training and optimization of the applications, as well as audit services and consulting services.

We recognize revenue in accordance with Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers, under the core principle of recognizing revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.

Disaggregation of Revenue

The following table provides information about disaggregated revenue by type and nature of revenue stream:

SCHEDULE OF DISAGGREGATION OF REVENUE

	October 31, 2023		October 31, 2022		October 31, 2023		October 31, 2022
	Three Months Ended				Nine Months Ended
	October 31, 2023		October 31, 2022		October 31, 2023		October 31, 2022
Over time revenue	$	6,133,000	$	6,217,000	$	17,161,000	$	18,021,000
Point in time revenue		—		—		74,000		123,000
Total revenue	$	6,133,000	$	6,217,000	$	17,235,000	$	18,144,000

The Company includes revenue categories of (i) over time and (ii) point in time revenue. The Company includes revenue categories of (i) SaaS, (ii) maintenance and support, (iii) professional services, and (iv) audit services as over time revenue. For point in time revenue, the performance obligation is recognized as the point in time when the obligation is fully satisfied. The Company includes (i) software licenses as point in time revenue.

Contract Receivables and Deferred Revenues

The Company receives payments from customers based upon contractual billing schedules. Contract receivables include amounts related to the Company’s contractual right to consideration for completed performance obligations not yet invoiced. Deferred revenue includes payments received in advance of performance under the contract. The Company’s contract receivables and deferred revenue are reported on an individual contract basis at the end of each reporting period. Contract receivables are classified as current or noncurrent based on the timing of when we expect to bill the customer. Deferred revenue is classified as current or noncurrent based on the timing of when we expect to recognize revenue. During the nine months ended October 31, 2023, the Company recognized approximately $6,772,000 in revenue from deferred revenues outstanding as of January 31, 2023. Revenue allocated to remaining performance obligations was $23,045,000 as of October 31, 2023, of which the Company expects to recognize approximately 56% over the next 12 months and the remainder thereafter.

Deferred costs (costs to fulfill a contract and contract acquisition costs)

The Company defers the direct costs, which include salaries and benefits, for professional services related to SaaS contracts as a cost to fulfill a contract. These deferred costs will be amortized on a straight-line basis over the period of expected benefit which is the contractual term. As of October 31, 2023 and January 31, 2023, the Company had deferred costs of $98,000 and $94,000, respectively, net of accumulated amortization of $235,000 and $176,000, respectively. Amortization expense of these costs was $24,000 and $22,000 for the three months ended October 31, 2023 and 2022, respectively, and $59,000 and $62,000 for the nine months ended October 31, 2023 and 2022, respectively, and is included in cost of SaaS in the condensed consolidated statements of operations.

Contract acquisition costs, which consist of sales commissions paid or payable, are considered incremental and recoverable costs of obtaining a contract with a customer. Sales commissions for initial and renewal contracts are deferred and then amortized on a straight-line basis over the contract term. As a practical expedient, the Company expenses sales commissions as incurred when the amortization period of related deferred commission costs is expected to be one year or less.

As of October 31, 2023 and January 31, 2023, deferred commission costs paid and payable, which are included on the consolidated balance sheets within other non-current assets totaled $1,195,000 and $1,534,000, respectively, net of accumulated amortization and impairment totaling $1,238,000 and $820,000, respectively. Amortization expense associated with deferred sales commissions, which is included in selling, general and administrative expense in the condensed consolidated statements of operations, was $129,000 and $110,000 for the three months ended October 31, 2023 and 2022, respectively. Amortization expense for the nine months ended October 31, 2023 and 2022 was $383,000 and $298,000, respectively. For the three and nine months ended October 31, 2023, the Company recorded an impairment of $35,000 for deferred commission costs related to the client termination notification received in October 2023. There were no impairment charges recorded for the three and nine months ended October 31, 2022.

Equity Awards

The Company accounts for share-based payments based on the grant-date fair value of the awards with compensation cost recognized as expense over the requisite service period, and forfeitures are recognized as incurred. For awards to non-employees, the Company recognizes compensation expense in the same manner as if the entity had paid cash for the goods or services. The Company incurred total compensation expense related to share-based awards for the three and nine months ended October 31, 2023 of $517,000 and $1,626,000, respectively, which includes $60,000 and $176,000, respectively, of capitalized non-employee stock compensation, compared to share-based compensation expense of $555,000 and $1,212,000, respectively, for the three and nine months ended October 31, 2022. During third quarter of fiscal year 2023, the Company accelerated the vesting of approximately 260,000 previously outstanding and unvested shares of restricted common stock of the Company.

The fair value of stock options granted are estimated at the date of grant using a Black-Scholes option pricing model. Option pricing model input assumptions such as expected term, expected volatility and risk-free interest rate impact the fair value estimate. These assumptions are subjective and are generally derived from external (such as, risk-free rate of interest) and historical data (such as, volatility factor and expected term). Future grants of equity awards accounted for as share-based compensation could have a material impact on reported expenses depending upon the number, value and vesting period of future awards.

The Company issues restricted stock awards in the form of Company common stock. The fair value of these awards is based on the market closing price per share on the grant date. For the three and nine months ended October 31, 2023, the Company issued 45,000 and 1,130,000 shares of restricted common stock to employees, respectively, compared to 65,000 and 865,000 shares of restricted common stock for the three and nine months ended October 31, 2022, respectively. The Company expenses the compensation cost of these awards as the restriction period lapses, which is typically a three-year period. For the three and nine months ended October 31, 2023, the Company issued 0 and 258,621 shares of restricted common stock to the Board of Directors, respectively, compared to 0 and 200,731 shares of restricted common stock for the three and nine months ended October 31, 2022, respectively. For the three and nine months ended October 31, 2023, the Company issued 131,054 and 359,080 shares of restricted common stock to consultants, respectively, compared to 53,836 and 187,937 shares of restricted common stock for the three and nine months ended October 31, 2022, respectively.

Income Taxes

Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and for tax credit and loss carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. In assessing net deferred tax assets, the Company considers whether it is more likely than not that some or all of the deferred tax assets will not be realized. The Company establishes a valuation allowance when it is more likely than not that all or a portion of deferred tax assets will not be realized. Refer to Note 6 – Income Taxes for further details.

The Company provides for uncertain tax positions and the related interest and penalties based upon management’s assessment of whether certain tax positions are more likely than not to be sustained upon examination by tax authorities. The Company believes it has appropriately accounted for any uncertain tax positions as of October 31, 2023.

Net Loss Per Common Share

The Company presents basic and diluted earnings per share (“EPS”) data for the Company’s common stock.

The Company’s unvested restricted stock awards are considered non-participating securities because holders are not entitled to non-forfeitable rights to dividends or dividend equivalents during the vesting term. Diluted EPS for the Company’s common stock is computed using the treasury stock method.

The following is the calculation of the basic and diluted net loss per share of common stock for the three and nine months ended October 31, 2023 and 2022:

	October 31, 2023			October 31, 2022			October 31, 2023			October 31, 2022
	Three Months Ended						Nine Months Ended
	October 31, 2023			October 31, 2022			October 31, 2023			October 31, 2022
Basic and diluted loss per share:
Net loss	$	(11,911,000	)	$	(3,138,000	)	$	(17,327,000	)	$	(9,197,000	)
Basic and diluted net loss per share of common stock from operations	$	(0.21	)	$	(0.07	)	$	(0.31	)	$	(0.19	)
Weighted average shares outstanding – basic and diluted (1)(2)		56,710,335			47,730,009			56,346,300			47,329,923
Weighted average shares outstanding - basic		56,710,335			47,730,009			56,346,300			47,329,923

(1)	Includes the effect of vested and excludes the effect of unvested restricted shares of common stock, which are considered non-participating securities. As of October 31, 2023 and 2022, there were 1,980,471 and 1,501,031 unvested restricted shares of common stock outstanding, respectively.

(2)	Diluted net loss per share excludes the effect of shares that are anti-dilutive. For the three and nine months ended October 31, 2023, diluted earnings per share excludes 418,836 outstanding stock options and 1,980,471 unvested restricted shares of common stock. For the three and nine months ended October 31, 2022, diluted earnings per share excludes 628,958 outstanding stock options and 1,501,031 unvested restricted shares of common stock.

Restructuring

On October 16, 2023, the Company announced it was executing a strategic restructuring designed to reduce expenses while maintaining the Company’s ability to expand its SaaS business. The strategic restructuring initiatives included a reduction in force, resulting in the termination of 26 employees, approximately 24% of the Company’s workforce. To execute the strategic restructuring, the Company estimates the one-time restructuring costs associated with the workforce reduction to be approximately $900,000, and the Company expects the expenses associated with the strategic restructuring to be substantially recognized by the end of fiscal year 2023. The estimated costs pertain to severance and other employee termination-related costs and various professional fees the Company may require to assist with execution of the strategic restructuring. The following is a reconciliation of the strategic restructuring liability that is reflected on the Company’s condensed consolidated balance sheet under “Accrued expenses”.

	(in thousands)
									As of October 31, 2023
	Accrued Balance as of January 31, 2023		2023 Expenses to Date		2023 Cash Payments		Accrued Balance as of October 31, 2023		Total Costs Incurred to Date		Total Expected Costs
Severance expense
Cost of sales	$	—	$	154	$	—	$	154	$	154	$	154
Selling, general, and administrative		—		350		—		350		350		350
Research and development		—		227		—		227		227		227
Total severance expense	$	—	$	731	$	—	$	731	$	731	$	731
Professional fees		—		18		—		18		18	$	169
Total	$	—	$	749	$	—	$	749	$	749		900

Non-Cash Items

For the three and nine months ended October 31, 2023, the Company recorded capitalized software purchased with stock, totaling $60,000 and $176,000, respectively, as non-cash items as it relates to non-cash investing activities in the condensed consolidated statements of cash flow.

Accounting Pronouncements Recently Adopted

On February 1, 2023, the Company adopted ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”), as amended. ASU 2016-13 requires an allowance for expected credit losses to be applied to financial assets at inception and reflect the risk of credit loss over the life of the asset. The Company estimated current expected credit losses based on historical credit loss rates and applied an increase to account for future economic conditions. The Company’s allowance for doubtful accounts as of January 31, 2023, prior to the adoption of ASU 216-13, was $132,000. The Company estimated the current expected credit loss related to accounts receivable as of the adoption date of February 1, 2023 to be $96,000. The Company recorded the adjustment in accounting policy change of $36,000 to the opening accumulated deficit balance for the year of adoption.

		January 31, 2023				CECL Adoption				Provision adjustments				Write-offs & Recoveries				October 31, 2023
Allowance for credit losses		$	(132,000	)		$	36,000				—				—			$	(96,000	)

For the period ended October 31, 2023, the Company estimated the current expected credit loss related to accounts receivable using historical credit loss rates and applied an adjustment to account for future economic conditions in accordance with ASU 2016-13. The Company had no further impact on the allowance for credit losses during the nine-month period ended October 31, 2023.

Recent Accounting Pronouncements Not Yet Adopted

The Company does not believe there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

SCHEDULE OF OUTSTANDING PRINCIPAL BALANCES (Details) - USD ($)	Oct. 31, 2023	Jan. 31, 2023
Debt Disclosure [Abstract]
Term loan	$ 9,250,000	$ 9,750,000
Financing cost payable	120,000	69,000
Deferred financing cost	(78,000)	(105,000)
Total	9,292,000	9,714,000
Less: Current portion of term loan	(1,250,000)	(750,000)
Non-current portion of term loan	8,042,000	8,964,000
Non-current portion of line of credit	500,000
Total non-current portion of debt	$ 8,542,000	$ 8,964,000

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

The carrying value as of the balance sheet date of the noncurrent 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.

SCHEDULE OF FAIR VALUE OF LIABILITIES (Details) - USD ($)

Oct. 31, 2023

Jan. 31, 2023

Acquisition earn out liability fair value, observable inputs

^[1]

$ 1,833,000

$ 3,738,000

Fair Value, Inputs, Level 1 [Member]

Acquisition earn out liability fair value, observable inputs

^[1]

Fair Value, Inputs, Level 2 [Member]

Acquisition earn out liability fair value, observable inputs

^[1]

Fair Value, Inputs, Level 3 [Member]

Acquisition earn out liability fair value, observable inputs

^[1]

$ 1,833,333

$ 3,738,000

[1]

GOODWILL AND INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2023	Oct. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Iimpairment of goodwill	$ 9,813,000		$ 9,813,000
Impairment of intangible assets			963,000
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Impairment of intangible assets			$ 963,000

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Oct. 31, 2023	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2023	Oct. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Non employee stock compensation				$ 1,626,000	$ 1,212,000
Master Services Agreement [Member] \| 180 Consulting LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock issued during period, shares, issued for services	1,273,394	100,037	183,284	358,190	293,190
Professional fees		$ 639,000	$ 751,000	$ 2,558,000	$ 1,781,000
Master Services Agreement [Member] \| 180 Consulting LLC [Member] \| Share-Based Payment Arrangement, Nonemployee [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Non employee stock compensation		60,000		176,000
SOW [Member] \| 180 Consulting LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Professional fees		$ 87,000		$ 468,000

DEBT

9 Months Ended

Oct. 31, 2023

Debt Disclosure [Abstract]

DEBT

NOTE 5 — DEBT

Outstanding principal balances consisted of the following at:

	October 31, 2023			January 31, 2023
Term loan	$	9,250,000		$	9,750,000
Financing cost payable		120,000			69,000
Deferred financing cost		(78,000	)		(105,000	)
Total		9,292,000			9,714,000
Less: Current portion of term loan		(1,250,000	)		(750,000	)
Non-current portion of term loan		8,042,000			8,964,000
Non-current portion of line of credit		500,000			—
Total non-current portion of debt	$	8,542,000		$	8,964,000

Term Loan and Revolving Line of Credit

On November 29, 2022, the Company executed a Second Modification to Second Amended and Restated Loan Agreement (the “Second Modification”). The Second Modification includes an expansion of the Company’s total borrowing to include a $2,000,000 non-formula revolving line of credit. The revolving line of credit will be co-terminus with the term loan and matures on August 26, 2026. There are no requirements to draw on the line of credit. Amounts outstanding under the line of credit portion of the Second Amended and Restated Loan Agreement bear interest at a per annum rate equal to the Prime Rate (as published in The Wall Street Journal) plus 1.5%, with a Prime “floor” rate of 3.25%. The Second Modification amended certain financial covenants in the Second Amended and Restated Loan Agreement. At January 31, 2023 and October 31, 2023, there was $0 and $500,000 outstanding on the revolving line of credit, respectively.

Under the Second Amended and Restated Loan Agreement, the Company has a term loan facility with an initial maximum principal amount of $10,000,000. Amounts outstanding under the Second Amended and Restated Loan Agreement bear interest at a per annum rate equal to the Prime Rate (as published in The Wall Street Journal) plus 1.5%, with a Prime “floor” rate of 3.25%. The Second Amended and Restated Loan Agreement has a five-year term, and the maximum principal amount was advanced in a single-cash advance on or about the original closing date (August 2021). Interest is due monthly, and the Company shall make monthly interest-only payments through the one-year anniversary of the original closing date. Under the Second Amended and Restated Loan Agreement, principal repayments are required of $500,000 in the second year, $1,000,000 in the third year, $2,000,000 in the fourth year, and $3,000,000 in the fifth year with the remaining outstanding principal balance and all accrued but unpaid interest due in full on the maturity date. The Second Amended and Restated Loan Agreement may also require early repayments if certain conditions are met.

The Second Amended and Restated Loan Agreement includes customary financial covenants as follows:

	●	Minimum Cash. Borrowers shall, at all times, maintain unrestricted cash of Borrowers at Bank in an amount not less than Two Million Dollars ($2,000,000).

	●	Maximum Debt to ARR Ratio. Borrowers’ Maximum Debt to ARR Ratio, measured on a quarterly basis as of the last day of each fiscal quarter, shall not be greater than the amount set forth under the heading “Maximum Debt to ARR Ratio” as of, and for each of the dates appearing adjacent to such “Maximum Debt to ARR Ratio”.

SCHEDULE OF MAXIMUM DEBT TO ARR RATIO

Quarter Ending		Maximum Debt to ARR Ratio
October 31, 2022		0.80 to 1.00
January 31, 2023		0.70 to 1.00
April 30, 2023		0.65 to 1.00
July 31, 2023		0.60 to 1.00
October 31, 2023		0.55 to 1.00
January 31, 2024		0.50 to 1.00

●

Maximum Debt to Adjusted EBITDA Ratio. Commencing with the quarter ending April 30, 2024, Borrowers’ Maximum Debt to Adjusted EBITDA Ratio, measured on a quarterly basis as of the last day of each fiscal quarter for the trailing four (4) quarter period then ended, shall not be greater than the amount set forth under the heading “Maximum Debt to Adjusted EBITDA Ratio” as of, and for each of the dates appearing adjacent to such “Maximum Debt to Adjusted EBITDA Ratio”.

Quarter Ending

Maximum

Debt to Adjusted

EBITDA

Ratio

April 30, 2024

3.50 to 1.00

July 31, 2024 and on the last day of each quarter thereafter

2.00 to 1.00

●

Fixed Charge Coverage Ratio. Commencing with the quarter ending April 30, 2024, Borrowers shall maintain a Fixed Charge Coverage Ratio of not less than 1.20 to 1.00, measured on a quarterly basis as of the last day of each fiscal quarter for the trailing four (4) quarter period then ended.

The Second Amended and Restated Loan Agreement also includes customary negative covenants, subject to exceptions, which limit transfers, capital expenditures, indebtedness, certain liens, investments, acquisitions, dispositions of assets, restricted payments, and the business activities of the Company, as well as customary representations and warranties, affirmative covenants and events of default, including cross defaults and a change of control default. The line of credit also is subject to customary prepayment requirements. Substantially all the assets of the Company are collateralized by the Second Amended and Restated Loan Agreement. For the periods ended January 31, 2023 and October 31, 2023, the Company was in compliance with the Second Amended and Restated Loan Agreement covenants. However, the Company’s current forecast projects the Company may not be able to maintain compliance with certain of its financial covenants under the Second Amended and Restated Loan Agreement in the future. The Company is forecasted to miss certain future covenants. See Note 1 – Basis of Presentation for detail regarding the Company’s assessment as a going concern.

The Company records costs related to the maintenance of the Second Amended and Restated Loan Agreement as deferred financing costs, net of the term loan. These deferred financing costs are being amortized over the remaining term of the loan. The Company has incurred $250,000 in financing costs which becomes payable at the earlier of the term date of the loan, or pre-payment. These costs are being accreted, through interest expense, to the full value of the $250,000 over the remaining term of the loan.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2023	Oct. 31, 2022
Related Party Transactions [Abstract]
Rent expense	$ 0	$ 18,000	$ 6,000	$ 55,000

BASIS OF PRESENTATION

9 Months Ended

Oct. 31, 2023

BASIS OF PRESENTATION

NOTE 1 — BASIS OF PRESENTATION

Streamline Health Solutions, Inc. and each of its wholly-owned subsidiaries, Streamline Health, LLC, Avelead Consulting, LLC, Streamline Consulting Solutions, LLC and Streamline Pay & Benefits, LLC, (collectively, unless the context requires otherwise, “we,” “us,” “our,” “Streamline,” or the “Company”), operate in one segment as a provider of healthcare information technology solutions and associated services. The Company provides these capabilities through the licensing of its Coding & Clinical Documentation Improvement (CDI) solutions, eValuator coding analysis platform, RevID, and other workflow software applications and the use of such applications by software as a service (“SaaS”). The Company also provides audit services to help clients optimize their internal clinical documentation and coding functions, as well as implementation and consulting services to complement its software solutions. The Company’s software and services enable hospitals and integrated healthcare delivery systems in the United States and Canada to capture, store, manage, route, retrieve and process patient clinical, financial and other healthcare provider information related to the patient revenue cycle.

The accompanying unaudited condensed consolidated financial statements have been prepared by us pursuant to the rules and regulations applicable to quarterly reports on Form 10-Q of the U.S. Securities and Exchange Commission (the “SEC”). Certain information and note disclosures normally included in annual financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to those rules and regulations, although we believe that the disclosures made are adequate to make the information not misleading. The condensed consolidated financial statements include the accounts of Streamline Health Solutions, Inc. and each of its wholly-owned subsidiaries. In the opinion of the Company’s management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation of the condensed consolidated financial statements have been included. These condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s most recent annual report on Form 10-K. Operating results for the three and nine months ended October 31, 2023 are not necessarily indicative of the results that may be expected for the fiscal year ending January 31, 2024.

The Company has one operating segment and one reporting unit due to the singular nature of our products, product development and distribution process, and client base as a provider of computer software-based solutions and services for acute-care healthcare providers.

All amounts in the condensed consolidated financial statements, notes and tables have been rounded to the nearest thousand dollars, except share and per share amounts, unless otherwise indicated. All references to a fiscal year refer to the fiscal year commencing February 1 in that calendar year and ending on January 31 of the following calendar year.

Going Concern

The Company’s financial statements are prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of obligations in the normal course of business. To date, the Company has not generated sufficient revenues to allow it to generate cash flow from operations. The Company has historically accumulated losses and used cash from its financing activities to supplement its operations. Further, the Company’s current forecast projects the Company will not be able to maintain compliance with certain of its financial covenants under its current credit agreement in the next twelve months. These conditions raise substantial doubt about the ability of the Company to continue as a going concern within one year after the date that the financial statements are issued.

In view of these matters, continuation as a going concern is dependent upon the Company’s ability to achieve cash from operations and raise additional debt or equity capital to fund its ongoing operations. The Company expects to generate positive operating cash flow in the next two fiscal quarters based upon executed contracts which it expects to be fully implemented.

As of October 31, 2023, the Company had approximately $9.75 million of total outstanding debt associated with its term loan and revolver, $1.25 million of which is classified as a current liability. The Company is engaged in ongoing discussions with its current banking partner, Western Alliance Bank, with whom it maintains a good working relationship; however, the Company does not have written or executed agreements as of the issuance of this Form 10-Q. The Company’s ability to refinance its existing debt is based upon credit markets and economic forces that are outside of its control. There can be no assurance that the Company will be successful in raising additional capital or that such capital, if available, will be on terms that are acceptable to the Company.

The financial statements do not include any adjustments to the amount and classification of assets and liabilities that may be necessary should the Company not continue as a going concern.

SCHEDULE OF CARRYING AMOUNT OF GOODWILL (Details) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2023	Oct. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Beginning Balance			$ 23,089,000
Impairment	$ (9,813,000)		(9,813,000)
Ending Balance	$ 13,276,000		$ 13,276,000

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

9 Months Ended

Oct. 31, 2023

Fair Value of Financial Instruments

Use of Estimates

Use of Estimates

Reclassification

Reclassification

Fair Value of Financial Instruments

Level 1: Quoted market prices in active markets for identical assets or liabilities.

Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data.

Level 3: Unobservable inputs that are not corroborated by market data.

The table below provides information on the fair value of our liabilities:

SCHEDULE OF FAIR VALUE OF LIABILITIES

	Total Fair		Quoted Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
	Value		(Level 1)		(Level 2)		(Level 3)
At January 31, 2023
Acquisition earnout liability (1)	$	3,738,000	$	—	$	—	$	3,738,000
At October 31, 2023
Acquisition earnout liability (1)	$	1,833,000	$	—	$	—	$	1,833,333

(1)

Revenue Recognition

Revenue Recognition

Disaggregation of Revenue

The following table provides information about disaggregated revenue by type and nature of revenue stream:

SCHEDULE OF DISAGGREGATION OF REVENUE

	October 31, 2023		October 31, 2022		October 31, 2023		October 31, 2022
	Three Months Ended				Nine Months Ended
	October 31, 2023		October 31, 2022		October 31, 2023		October 31, 2022
Over time revenue	$	6,133,000	$	6,217,000	$	17,161,000	$	18,021,000
Point in time revenue		—		—		74,000		123,000
Total revenue	$	6,133,000	$	6,217,000	$	17,235,000	$	18,144,000

Contract Receivables and Deferred Revenues

Deferred costs (costs to fulfill a contract and contract acquisition costs)

Equity Awards

Equity Awards

Income Taxes

Income Taxes

Net Loss Per Common Share

Net Loss Per Common Share

The Company presents basic and diluted earnings per share (“EPS”) data for the Company’s common stock.

The following is the calculation of the basic and diluted net loss per share of common stock for the three and nine months ended October 31, 2023 and 2022:

	October 31, 2023			October 31, 2022			October 31, 2023			October 31, 2022
	Three Months Ended						Nine Months Ended
	October 31, 2023			October 31, 2022			October 31, 2023			October 31, 2022
Basic and diluted loss per share:
Net loss	$	(11,911,000	)	$	(3,138,000	)	$	(17,327,000	)	$	(9,197,000	)
Basic and diluted net loss per share of common stock from operations	$	(0.21	)	$	(0.07	)	$	(0.31	)	$	(0.19	)
Weighted average shares outstanding – basic and diluted (1)(2)		56,710,335			47,730,009			56,346,300			47,329,923
Weighted average shares outstanding - basic		56,710,335			47,730,009			56,346,300			47,329,923

(1)	Includes the effect of vested and excludes the effect of unvested restricted shares of common stock, which are considered non-participating securities. As of October 31, 2023 and 2022, there were 1,980,471 and 1,501,031 unvested restricted shares of common stock outstanding, respectively.

(2)	Diluted net loss per share excludes the effect of shares that are anti-dilutive. For the three and nine months ended October 31, 2023, diluted earnings per share excludes 418,836 outstanding stock options and 1,980,471 unvested restricted shares of common stock. For the three and nine months ended October 31, 2022, diluted earnings per share excludes 628,958 outstanding stock options and 1,501,031 unvested restricted shares of common stock.

Restructuring

Restructuring

	(in thousands)
									As of October 31, 2023
	Accrued Balance as of January 31, 2023		2023 Expenses to Date		2023 Cash Payments		Accrued Balance as of October 31, 2023		Total Costs Incurred to Date		Total Expected Costs
Severance expense
Cost of sales	$	—	$	154	$	—	$	154	$	154	$	154
Selling, general, and administrative		—		350		—		350		350		350
Research and development		—		227		—		227		227		227
Total severance expense	$	—	$	731	$	—	$	731	$	731	$	731
Professional fees		—		18		—		18		18	$	169
Total	$	—	$	749	$	—	$	749	$	749		900

Non-Cash Items

Non-Cash Items

Accounting Pronouncements Recently Adopted

Accounting Pronouncements Recently Adopted

		January 31, 2023				CECL Adoption				Provision adjustments				Write-offs & Recoveries				October 31, 2023
Allowance for credit losses		$	(132,000	)		$	36,000				—				—			$	(96,000	)

Recent Accounting Pronouncements Not Yet Adopted

Recent Accounting Pronouncements Not Yet Adopted

The Company does not believe there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

RELATED PARTY TRANSACTIONS

9 Months Ended

Oct. 31, 2023

RELATED PARTY TRANSACTIONS

NOTE 10 - RELATED PARTY TRANSACTIONS

Refer to Note 3 – Business Combination. The Company acquired Avelead on August 16, 2021. Accordingly, the Company assumed a lease for corporate office space from a selling equity-holder of Avelead that is a former employee of the Company. This lease term ended February 2023. For the three and nine months ended October 31, 2023, the Company recorded rent expense of $0 and $6,000, respectively. For the three and nine months ended October 31, 2022, the Company recorded rent expense of $18,000 and $55,000, respectively (refer to Note 4 – Operating Leases).

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF BASIC AND DILUTED NET LOSS PER SHARE OF COMMON STOCK (Details) (Parenthetical) - shares	3 Months Ended		9 Months Ended
	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2023	Oct. 31, 2022
Unvested Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Diluted earnings per share			1,980,471	1,501,031
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Diluted earnings per share	418,836	628,958	418,836	628,958
Unvested Restricted Shares [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Diluted earnings per share	1,980,471	1,501,031	1,980,471	1,501,031

OPERATING LEASES (Details Narrative) - USD ($)			3 Months Ended		9 Months Ended
OPERATING LEASES (Details Narrative) - USD ($)	Oct. 02, 2021	Aug. 16, 2021	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2023	Oct. 31, 2022	Jan. 31, 2023	Oct. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Other income related to sublease				$ 49,000		$ 145,000
Operating Lease, Right-of-Use Asset							$ 32,000	$ 540,000
Lessee, Operating Lease, Discount Rate			6.50%		6.50%
Operating lease cost			$ 0	48,000	$ 32,000	145,000
Rent expenes			0	$ 18,000	6,000	$ 55,000
Sublease Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Sublease, term	18 months
Other income related to sublease	$ 292,000
Other income related to sublease			0		32,000
Suwanee Office Lease [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Lease expiration date		Feb. 28, 2022
Rent expenes			$ 0		$ 6,000

SCHEDULE OF MAXIMUM DEBT TO ARR RATIO (Details)	Oct. 31, 2023
October 31, 2022 [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Maximum Debt to ARR Ratio	0.80%
October 31, 2022 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Maximum Debt to ARR Ratio	1.00%
January 31, 2023 [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Maximum Debt to ARR Ratio	0.70%
January 31, 2023 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Maximum Debt to ARR Ratio	1.00%
April 30, 2023 [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Maximum Debt to ARR Ratio	0.65%
April 30, 2023 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Maximum Debt to ARR Ratio	1.00%
July 31, 2023 [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Maximum Debt to ARR Ratio	0.60%
July 31, 2023 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Maximum Debt to ARR Ratio	1.00%
October 31, 2023 [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Maximum Debt to ARR Ratio	0.55%
October 31, 2023 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Maximum Debt to ARR Ratio	1.00%
January 31, 2024 [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Maximum Debt to ARR Ratio	0.50%
January 31, 2024 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Maximum Debt to ARR Ratio	1.00%

DEBT (Details Narrative) - USD ($)	Nov. 29, 2022	Aug. 26, 2021	Oct. 31, 2023
Debt Instrument [Line Items]
Debt instrument, interest rate, stated percentage			0.50%
Line of credit			$ 500,000
Second Modification Agreement [Member]
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity	$ 2,000,000
Debt financial covenants, description	Borrowers shall, at all times, maintain unrestricted cash of Borrowers at Bank in an amount not less than Two Million Dollars ($2,000,000).
Second Modification Agreement [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	1.50%
Debt instrument, interest rate, stated percentage	3.25%
Second Amended And Restated Loan Agreement [Member]
Debt Instrument [Line Items]
Principal amount	$ 10,000,000
Long term debt, maturity, year two		$ 500,000
Long term debt, maturity, year three		1,000,000
Long term debt, maturity, year four		2,000,000
Long term debt, maturity, year five		3,000,000
Amortization of debt issuance costs		250,000
Accretion expense		$ 250,000
Second Amended And Restated Loan Agreement [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Fixed charge coverage ratio			1.20%
Second Amended And Restated Loan Agreement [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Fixed charge coverage ratio			1.00%
Second Amended And Restated Loan Agreement [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Debt instrument, basis spread on variable rate	1.50%
Debt instrument, interest rate, stated percentage	3.25%

GOODWILL AND INTANGIBLE ASSETS (Tables)

9 Months Ended

Oct. 31, 2023

SCHEDULE OF CARRYING AMOUNT OF GOODWILL

The changes in the carrying amount of goodwill were as follows:

SCHEDULE OF CARRYING AMOUNT OF GOODWILL

	Nine Months Ended
	October 31, 2023
Balance as of January 31, 2023	$	23,089,000
Impairment		(9,813,000	)
Balance as of October 31, 2023	$	13,276,000

SCHEDULE OF FINITE-LIVED INTANGIBLE ASSETS

The changes in the carrying amounts of the Company’s finite-lived assets were as follows:

		October 31, 2023
	Estimated Useful Life	Gross Assets		Accumulated Amortization		Impairment		Net Assets
Finite-lived assets:
Client relationships	8-10 years	$	9,700,000	$	2,216,000	$	963,000	$	6,521,000
Internally developed software	9 years		6,380,000		1,565,000		—	$	4,815,000
Trademarks and tradenames	15 years		1,340,000		197,000		—	$	1,143,000
Total		$	17,420,000	$	3,978,000		963,000	$	12,479,000

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Jan. 31, 2022	$ 478,000	$ 119,225,000	$ (85,659,000)	$ 34,044,000
Balance, shares at Jan. 31, 2022	47,840,950
Restricted stock issued	$ 4,000	(4,000)
Restricted stock issued, shares	408,031
Restricted stock forfeited
Restricted stock forfeited, shares	(63,900)
Surrender of shares	$ (1,000)	(140,000)		(141,000)
Surrender of shares, shares	(95,701)
Share-based compensation		326,000		326,000
Net loss			(2,787,000)	(2,787,000)
Balance at Apr. 30, 2022	$ 481,000	119,407,000	(88,446,000)	31,442,000
Balance, shares at Apr. 30, 2022	48,089,380
Balance at Jan. 31, 2022	$ 478,000	119,225,000	(85,659,000)	34,044,000
Balance, shares at Jan. 31, 2022	47,840,950
Net loss				(9,197,000)
Balance at Oct. 31, 2022	$ 551,000	128,469,000	(94,856,000)	34,164,000
Balance, shares at Oct. 31, 2022	55,130,334
Balance at Apr. 30, 2022	$ 481,000	119,407,000	(88,446,000)	31,442,000
Balance, shares at Apr. 30, 2022	48,089,380
Restricted stock issued	$ 7,000	(7,000)
Restricted stock issued, shares	726,801
Restricted stock forfeited
Restricted stock forfeited, shares	(20,000)
Share-based compensation		331,000		331,000
Net loss			(3,272,000)	(3,272,000)
Exercise of stock options		6,000		6,000
Exercise of Stock Options, shares	5,000
Balance at Jul. 31, 2022	$ 488,000	119,737,000	(91,718,000)	28,507,000
Balance, shares at Jul. 31, 2022	48,801,181
Restricted stock issued	$ 1,000	(1,000)
Restricted stock issued, shares	118,836
Restricted stock forfeited	$ (1,000)	1,000
Restricted stock forfeited, shares	(75,200)
Surrender of shares		(24,000)		(24,000)
Surrender of shares, shares	(14,472)
Share-based compensation		555,000		555,000
Net loss			(3,138,000)	(3,138,000)
Issuance of common stock	$ 63,000	8,253,000		8,316,000
Issuance of Common Stock, shares	6,299,989
Offering expenses		(52,000)		(52,000)
Balance at Oct. 31, 2022	$ 551,000	128,469,000	(94,856,000)	34,164,000
Balance, shares at Oct. 31, 2022	55,130,334
Balance at Jan. 31, 2023	$ 576,000	131,973,000	(97,038,000)	35,511,000
Balance, shares at Jan. 31, 2023	57,567,210
Restricted stock issued	$ 12,000	(12,000)
Restricted stock issued, shares	1,185,927
Restricted stock forfeited	$ (1,000)	1,000
Restricted stock forfeited, shares	(28,400)
Surrender of shares	$ (1,000)	(178,000)		(179,000)
Surrender of shares, shares	(88,326)
Share-based compensation		595,000		595,000
Adoption of ASU 2016-13			36,000	36,000
Net loss			(2,901,000)	(2,901,000)
Balance at Apr. 30, 2023	$ 586,000	132,379,000	(99,903,000)	33,062,000
Balance, shares at Apr. 30, 2023	58,636,411
Balance at Jan. 31, 2023	$ 576,000	131,973,000	(97,038,000)	35,511,000
Balance, shares at Jan. 31, 2023	57,567,210
Net loss				(17,327,000)
Balance at Oct. 31, 2023	$ 588,000	133,492,000	(114,329,000)	19,751,000
Balance, shares at Oct. 31, 2023	58,793,990
Balance at Apr. 30, 2023	$ 586,000	132,379,000	(99,903,000)	33,062,000
Balance, shares at Apr. 30, 2023	58,636,411
Restricted stock issued	$ 4,000	(4,000)
Restricted stock issued, shares	385,720
Restricted stock forfeited	$ (1,000)	1,000
Restricted stock forfeited, shares	(77,000)
Surrender of shares		(73,000)		(73,000)
Surrender of shares, shares	(50,060)
Share-based compensation		630,000		630,000
Net loss			(2,515,000)	(2,515,000)
Balance at Jul. 31, 2023	$ 589,000	132,933,000	(102,418,000)	31,104,000
Balance, shares at Jul. 31, 2023	58,895,071
Restricted stock issued	$ 2,000	(2,000)
Restricted stock issued, shares	176,054
Restricted stock forfeited	$ (2,000)	2,000
Restricted stock forfeited, shares	(239,100)
Surrender of shares	$ (1,000)	(18,000)		(19,000)
Surrender of shares, shares	(38,035)
Share-based compensation		577,000		577,000
Net loss			(11,911,000)	(11,911,000)
Balance at Oct. 31, 2023	$ 588,000	$ 133,492,000	$ (114,329,000)	$ 19,751,000
Balance, shares at Oct. 31, 2023	58,793,990

BUSINESS COMBINATION (Details Narrative) - USD ($)	Jan. 31, 2024	Nov. 21, 2022	Oct. 31, 2023	Jan. 31, 2023
Business Acquisition [Line Items]
Common stock, par value			$ 0.01	$ 0.01
Acquisition earnout liability			$ 1,833,000	$ 3,738,000
Avelead [Member]
Business Acquisition [Line Items]
Cash payments		$ 2,012,000
Restricted common stock, shares		1,871,037
Common stock, par value		$ 0.01
Estimated aggregate value of first year earnout payment		$ 5,000,000
Avelead [Member] \| Forecast [Member]
Business Acquisition [Line Items]
Cash payments	$ 1,214,000
Restricted common stock, shares	1,589,342
Common stock, par value	$ 0.01

Cover - shares	9 Months Ended
Cover - shares	Oct. 31, 2023	Dec. 11, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Oct. 31, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--01-31
Entity File Number	000-28132
Entity Registrant Name	STREAMLINE HEALTH SOLUTIONS, INC.
Entity Central Index Key	0001008586
Entity Tax Identification Number	31-1455414
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	2400 Old Milton Pkwy.
Entity Address, Address Line Two	Box 1353
Entity Address, City or Town	Alpharetta
Entity Address, State or Province	GA
Entity Address, Postal Zip Code	30009
City Area Code	(888)
Local Phone Number	997-8732
Title of 12(b) Security	Common Stock, $0.01 par value per share
Trading Symbol	STRM
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		58,829,461

SCHEDULE OF MAXIMUM DEBT TO ADJUSTED EBITDA RATIO (Details)	Oct. 31, 2023
April 30, 2024 [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Maximum Debt to Adjusted EBITDA Ratio	3.50%
April 30, 2024 [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Maximum Debt to Adjusted EBITDA Ratio	1.00%
July 31, 2024 and Thereafter [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Maximum Debt to Adjusted EBITDA Ratio	2.00%
July 31, 2024 and Thereafter [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Maximum Debt to Adjusted EBITDA Ratio	1.00%

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482900/835-30-50-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(f))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69C
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481568/470-20-55-69C

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69E
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481568/470-20-55-69E

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69F
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481568/470-20-55-69F

Reference 9: 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 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1D
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1D

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1D
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1D

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1D
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1D

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1F
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1F
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1F
-Subparagraph (b)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1F
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Pay vs Performance Disclosure - USD ($)	3 Months Ended						9 Months Ended
Pay vs Performance Disclosure - USD ($)	Oct. 31, 2023	Jul. 31, 2023	Apr. 30, 2023	Oct. 31, 2022	Jul. 31, 2022	Apr. 30, 2022	Oct. 31, 2023	Oct. 31, 2022
Pay vs Performance Disclosure [Table]
Net Income (Loss) Attributable to Parent	$ (11,911,000)	$ (2,515,000)	$ (2,901,000)	$ (3,138,000)	$ (3,272,000)	$ (2,787,000)	$ (17,327,000)	$ (9,197,000)

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481687/323-10-50-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482907/825-10-50-28

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482765/220-10-50-6

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-8

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-9

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 13: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 830
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480167/946-830-55-10

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section 45
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483581/946-220-45-7

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(18))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(9))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(1)(d))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(B))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

Reference 32: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 33: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 34: http://www.xbrl.org/2003/role/disclosureRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-7

Reference 35: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 230
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 28
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482740/230-10-45-28

Reference 36: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A

Reference 37: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B

Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

Commitments and Contingencies Disclosure [Abstract]

BASIS OF PRESENTATION (Details Narrative) - USD ($)	Oct. 31, 2023	Jan. 31, 2023
Accounting Policies [Abstract]
Total outstanding debt amount	$ 9,750,000
Current portion of term loan	$ 1,250,000	$ 750,000

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Oct. 31, 2023	Oct. 31, 2022
Statement of Cash Flows [Abstract]
Net loss	$ (17,327,000)	$ (9,197,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	3,264,000	3,272,000
Acquisition earnout valuation adjustments	(1,905,000)	(188,000)
Benefit for deferred income taxes	(104,000)
Share-based compensation expense	1,626,000	1,212,000
Impairment of goodwill	9,813,000
Impairment of long-lived assets	963,000
Provision for credit losses		21,000
Changes in assets and liabilities:
Accounts and contract receivables	4,299,000	492,000
Other assets	(65,000)	(868,000)
Accounts payable	109,000	(373,000)
Accrued expenses and other liabilities	(417,000)	1,159,000
Deferred revenue	(2,417,000)	(251,000)
Net cash used in operating activities	(2,161,000)	(4,721,000)
Cash flows from investing activities:
Purchases of property and equipment	(47,000)	(10,000)
Capitalization of software development costs	(1,562,000)	(1,435,000)
Net cash used in investing activities	(1,609,000)	(1,445,000)
Cash flows from financing activities:
Repayment of bank term loan	(500,000)	(125,000)
Proceeds from line of credit	500,000
Proceeds from issuance of common stock		8,316,000
Payments for costs directly attributable to the issuance of common stock		(52,000)
Payments related to settlement of employee share-based awards	(271,000)	(165,000)
Other		6,000
Net cash (used in) provided by financing activities	(271,000)	7,980,000
Net (decrease) increase in cash and cash equivalents	(4,041,000)	1,814,000
Cash and cash equivalents at beginning of period	6,598,000	9,885,000
Cash and cash equivalents at end of period	$ 2,557,000	$ 11,699,000

EQUITY (Details Narrative) - USD ($)			9 Months Ended
EQUITY (Details Narrative) - USD ($)	Jun. 15, 2023	Oct. 24, 2022	Oct. 31, 2023	Oct. 31, 2022	Jun. 28, 2023	Jan. 31, 2023	Jun. 22, 2022	Jun. 07, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock par value			$ 0.01			$ 0.01
Proceeds from issuance of common stock				$ 8,316,000
Number of additional shares authorized to issue	1,000,000
Common stock, shares authorized			85,000,000			85,000,000		65,000,000
180 Consulting LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock issued for resale					394,127		272,653
Third Amended And Restated 2013 Stock Incentive Plan [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of additional shares authorized to issue			2,000,000
Number of shares authorized to issue	10,223,246							8,223,246
Third Amended And Restated 2013 Stock Incentive Plan [Member] \| Maximum [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares authorized to issue	11,223,246		10,223,246
Purchase Agreement [Member] \| 2022 Offering [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares issued		6,299,989
Common stock par value		$ 0.01
Purchase price		$ 1.32
Proceeds from issuance of common stock		$ 8,316,000

COMMITMENTS AND CONTINGENCIES

9 Months Ended

Oct. 31, 2023

COMMITMENTS AND CONTINGENCIES

NOTE 8 — COMMITMENTS AND CONTINGENCIES

Consulting Agreement with 180 Consulting, LLC

On March 19, 2020, the Company entered into a Master Services Agreement (the “MSA”) with 180 Consulting, pursuant to which 180 Consulting has provided and will continue to provide a variety of consulting services in support of eValuator products including product management, operational consulting, staff augmentation, internal systems platform integration and software engineering services, among others, through separate executed statements of work (“SOWs”). On September 20, 2021, the Company entered into a separate MSA in support of Avelead products. Certain of the SOWs include the ability of 180 Consulting to earn common stock of the company at a conversion rate to be calculated 20 days after the execution of the related SOW. The MSA includes a termination clause upon a 90-day written notice. While no related party has a direct or indirect material interest in this MSA or the related SOWs, individuals providing services to the Company under the MSA and the SOWs may share workspace and administrative costs with 121G Consulting, LLC (“121G”). Mr. Green is a “member” of 121G, and, accordingly, has a financial interest in that entity. 180 Consulting earned 100,037 and 358,190 shares for the three and nine months ended October 31, 2023, respectively, and has earned an aggregate of 1,273,394 shares of the Company’s common stock through October 31, 2023. 180 Consulting earned 183,284 and 293,190 shares for the three and nine months ended October 31, 2022, respectively. For services rendered by 180 Consulting during the three and nine months ended October 31, 2023, the Company incurred fees of $639,000 and $2,558,000, respectively, and capitalized non-employee stock compensation of $60,000 and $176,000, respectively. The Company paid fees of $751,000 and $1,781,000 for services rendered by 180 Consulting during the three and nine months ended October 31, 2022.

Inclusive of the MSA executed with 180 Consulting are SOWs that provide for the Company to sublicense software through 180 Consulting that is owned by 121G. This is a services agreement for access to software that assists the Company in implementing and integrating with our clients’ technology. The license agreement is designed such that there is no material financial benefit that accrues to 121G. 180 Consulting licenses the software from 121G at cost. The Company paid approximately $87,000 and $468,000 for the SOWs that include the sublicense agreement for the three and nine months ended October 31, 2023, respectively, which are included in the aforementioned totals above.

SCHEDULE OF BASIC AND DILUTED NET LOSS PER SHARE OF COMMON STOCK (Details) - USD ($)

3 Months Ended

9 Months Ended

Oct. 31, 2023

Jul. 31, 2023

Apr. 30, 2023

Oct. 31, 2022

Jul. 31, 2022

Apr. 30, 2022

Oct. 31, 2023

Oct. 31, 2022

Basic net loss per share of common stock from operations

Net loss

$ (11,911,000)

$ (2,515,000)

$ (2,901,000)

$ (3,138,000)

$ (3,272,000)

$ (2,787,000)

$ (17,327,000)

$ (9,197,000)

$ (0.21)

$ (0.07)

$ (0.31)

$ (0.19)

Diluted net loss per share of common stock from operations

$ (0.21)

$ (0.07)

$ (0.31)

$ (0.19)

Weighted average shares outstanding - basic

^[1],[2]

56,710,335

47,730,009

56,346,300

47,329,923

Weighted average shares outstanding - diluted

^[1],[2]

56,710,335

47,730,009

56,346,300

47,329,923

[1]

[2]

The amount of net income (loss) from continuing operations per each share of common stock or unit outstanding during the reporting period.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(23))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(25))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(27))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-7

Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-03(13))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-1

Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(20))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

Reference 15: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

The amount of net income (loss) derived from continuing operations during the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-2

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(23))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(25))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(27))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-7

Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-03(13))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-1

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
INCOME TAXES (Details Narrative) - USD ($)	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2023	Oct. 31, 2022	Jan. 31, 2023
Income Tax Disclosure [Abstract]
Income Tax Expense (Benefit)	$ 120,000	$ (9,000)	$ 59,000	$ (22,000)
Income Tax Expense (Benefit)	(120,000)	$ 9,000	$ (59,000)	$ 22,000
Effective Income Tax Rate Reconciliation, Percent			0.00%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			25.00%
Uncertain tax positions	$ 340,000		$ 340,000		$ 333,000
Income tax description			The Company and its subsidiaries are subject to U.S. federal income tax as well as income taxes in multiple state and local jurisdictions. The Company has concluded all U.S. federal tax matters for years through January 31, 2019. All material state and local income tax matters have been concluded for years through January 31, 2018. The Company is no longer subject to IRS examination for periods prior to the tax year ended January 31, 2019; however, carryforward losses that were generated prior to the tax year ended January 31, 2019 may still be adjusted by the IRS if they are used in a future period.

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

SCHEDULE OF FAIR VALUE OF LIABILITIES (Details) (Parenthetical) - USD ($)	3 Months Ended	9 Months Ended
	Oct. 31, 2023	Oct. 31, 2023
Accounting Policies [Abstract]
Change in the fair value of the acquisition earnout liability	$ 1,182,000	$ 1,905,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Oct. 31, 2023

SCHEDULE OF FAIR VALUE OF LIABILITIES

The table below provides information on the fair value of our liabilities:

SCHEDULE OF FAIR VALUE OF LIABILITIES

	Total Fair		Quoted Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
	Value		(Level 1)		(Level 2)		(Level 3)
At January 31, 2023
Acquisition earnout liability (1)	$	3,738,000	$	—	$	—	$	3,738,000
At October 31, 2023
Acquisition earnout liability (1)	$	1,833,000	$	—	$	—	$	1,833,333

(1)

SCHEDULE OF DISAGGREGATION OF REVENUE

The following table provides information about disaggregated revenue by type and nature of revenue stream:

SCHEDULE OF DISAGGREGATION OF REVENUE

	October 31, 2023		October 31, 2022		October 31, 2023		October 31, 2022
	Three Months Ended				Nine Months Ended
	October 31, 2023		October 31, 2022		October 31, 2023		October 31, 2022
Over time revenue	$	6,133,000	$	6,217,000	$	17,161,000	$	18,021,000
Point in time revenue		—		—		74,000		123,000
Total revenue	$	6,133,000	$	6,217,000	$	17,235,000	$	18,144,000

SCHEDULE OF BASIC AND DILUTED NET LOSS PER SHARE OF COMMON STOCK

The following is the calculation of the basic and diluted net loss per share of common stock for the three and nine months ended October 31, 2023 and 2022:

	October 31, 2023			October 31, 2022			October 31, 2023			October 31, 2022
	Three Months Ended						Nine Months Ended
	October 31, 2023			October 31, 2022			October 31, 2023			October 31, 2022
Basic and diluted loss per share:
Net loss	$	(11,911,000	)	$	(3,138,000	)	$	(17,327,000	)	$	(9,197,000	)
Basic and diluted net loss per share of common stock from operations	$	(0.21	)	$	(0.07	)	$	(0.31	)	$	(0.19	)
Weighted average shares outstanding – basic and diluted (1)(2)		56,710,335			47,730,009			56,346,300			47,329,923
Weighted average shares outstanding - basic		56,710,335			47,730,009			56,346,300			47,329,923

(1)	Includes the effect of vested and excludes the effect of unvested restricted shares of common stock, which are considered non-participating securities. As of October 31, 2023 and 2022, there were 1,980,471 and 1,501,031 unvested restricted shares of common stock outstanding, respectively.

(2)	Diluted net loss per share excludes the effect of shares that are anti-dilutive. For the three and nine months ended October 31, 2023, diluted earnings per share excludes 418,836 outstanding stock options and 1,980,471 unvested restricted shares of common stock. For the three and nine months ended October 31, 2022, diluted earnings per share excludes 628,958 outstanding stock options and 1,501,031 unvested restricted shares of common stock.

SCHEDULE OF RECONCILIATION OF THE RESTRUCTURING LIABILITY

	(in thousands)
									As of October 31, 2023
	Accrued Balance as of January 31, 2023		2023 Expenses to Date		2023 Cash Payments		Accrued Balance as of October 31, 2023		Total Costs Incurred to Date		Total Expected Costs
Severance expense
Cost of sales	$	—	$	154	$	—	$	154	$	154	$	154
Selling, general, and administrative		—		350		—		350		350		350
Research and development		—		227		—		227		227		227
Total severance expense	$	—	$	731	$	—	$	731	$	731	$	731
Professional fees		—		18		—		18		18	$	169
Total	$	—	$	749	$	—	$	749	$	749		900

SCHEDULE OF ACCOUNTING PRONOUNCEMENTS RECENTLY ADOPTED

		January 31, 2023				CECL Adoption				Provision adjustments				Write-offs & Recoveries				October 31, 2023
Allowance for credit losses		$	(132,000	)		$	36,000				—				—			$	(96,000	)

SCHEDULE OF DISAGGREGATION OF REVENUE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 31, 2023	Oct. 31, 2022	Oct. 31, 2023	Oct. 31, 2022
Disaggregation of Revenue [Line Items]
Total revenue	$ 6,133,000	$ 6,217,000	$ 17,235,000	$ 18,144,000
Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue	6,133,000	6,217,000	17,161,000	18,021,000
Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Total revenue			$ 74,000	$ 123,000

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

Business Combination and Asset Acquisition [Abstract]

BUSINESS COMBINATION

9 Months Ended

Oct. 31, 2023

BUSINESS COMBINATION

NOTE 3 — BUSINESS COMBINATION

Avelead Acquisition

The Company acquired all the equity interests of Avelead Consulting, LLC (“Avelead”) as part of the Company’s strategic expansion into the acute-care health care revenue cycle management industry (the “Transaction”). The Transaction was completed on August 16, 2021.

On November 21, 2022, the Company made cash payments of $2,012,000 and issued 1,871,037 unregistered securities in the form of restricted common stock, par value $0.01 per share, with respect to the first year earnout consideration. The estimated aggregate value of the first year earnout payment was $5,000,000. The second (and final) year earnout payment is expected to be paid during the quarter ending January 31, 2024 and consists of $1,214,000 of cash payments and 1,589,342 unregistered securities in the form of restricted common stock, par value $0.01 per share. These liabilities are reflected at the estimated fair value of the future commitment on the Company’s condensed consolidated balance sheet as “Acquisition Earnout Liability” and totaled $1,833,000 as of October 31, 2023.

EQUITY

9 Months Ended

Oct. 31, 2023

Equity [Abstract]

EQUITY

NOTE 7 — EQUITY

Capital Raise

On October 24, 2022, the Company entered into purchase agreements with certain investors pursuant to which the Company agreed to issue and sell in a registered direct offering (the “2022 Offering”) an aggregate of 6,299,989 shares of common stock, par value $0.01 per share, at a purchase price of $1.32 per share. The gross proceeds to the Company from the 2022 Offering were approximately $8,316,000. The Company used the proceeds of the 2022 Offering for general corporate purposes. The 2022 Offering closed on October 26, 2022.

Registration of Shares Issued to 180 Consulting

On June 22, 2022, the Company filed a Registration Statement on Form S-3 (Registration No. 333-265773) for the purpose of registering for resale 272,653 shares of common stock issued to 180 Consulting, LLC (“180 Consulting”). The Registration Statement was declared effective by the SEC on July 1, 2022.

On June 28, 2023, the Company filed a Registration Statement on Form S-3 (Registration No. 333-272993) for purpose of registering for resale 394,127 shares of common stock issued to 180 Consulting, LLC (“180 Consulting”). The Registration Statement was declared effective by the SEC on July 10, 2023.

Authorized Shares Increase

At the Annual Meeting of Stockholders held on June 7, 2022, the Company’s stockholders approved an amendment to the Streamline Health Solutions, Inc. Third Amended and Restated 2013 Stock Incentive Plan to increase the number of shares of the Company’s common stock authorized for issuance thereunder by 2,000,000 shares, from 8,223,246 shares to 10,223,246 shares. The Company’s stockholders also approved an amendment to the Company’s Certificate of Incorporation, as amended, to increase the total number of authorized shares of the Company’s common stock from 65,000,000 shares to 85,000,000 shares.

At the Annual Meeting of Stockholders held on June 15, 2023, the Company’s stockholders approved an amendment to the Streamline Health Solutions, Inc. Third Amended and Restated 2013 Stock Incentive Plan to increase the available number of shares of the Company’s common stock authorized for issuance thereunder by 1,000,000 shares, from 10,223,246 shares to 11,223,246 shares.

The entire disclosure for equity.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481004/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18