Inventory	9 Months Ended
Oct. 31, 2023
Inventory [Abstract]
INVENTORY	NOTE 5 – INVENTORY Inventory includes all necessary expenditures and charges directly or indirectly incurred in bringing an article to its existing condition and location, and is stated at the lower of cost or net realizable value and consists of finished goods for resale. Management periodically reviews the inventory for potential obsolescence, slow-moving, or damaged items. The assessment considers various factors, including historical sales trends, market conditions, and the technological advancements. The measurement of inventory reserves, if necessary, is based on a conservative estimate of the reduction in the inventory’s value and the reserves amount is made with management’s judgment.

Inventory

9 Months Ended

Oct. 31, 2023

NOTE 5 – INVENTORY

Inventory includes all necessary expenditures and charges directly or indirectly incurred in bringing an article to its existing condition and location, and is stated at the lower of cost or net realizable value and consists of finished goods for resale. Management periodically reviews the inventory for potential obsolescence, slow-moving, or damaged items. The assessment considers various factors, including historical sales trends, market conditions, and the technological advancements. The measurement of inventory reserves, if necessary, is based on a conservative estimate of the reduction in the inventory’s value and the reserves amount is made with management’s judgment.

ARION GROUP CORP. 10-Q