9 INCOME TAXES (Tables)

12 Months Ended

Feb. 28, 2014

Income Tax Disclosure [Abstract]

Income tax expense (benefit)

	Current		Deferred			Total
Year ended February 28, 2014:
U.S. federal	$	—		177,185			177,185
State		4,356		48,916			53,272
Total income tax expense (benefit)	$	4,356		226,101			230,457
Year ended February 28 2013:
U.S. federal	$	—		(219,972	)		(219,972	)
State		50,273		24,919			75,192
Total income tax expense (benefit)	$	50,273		(195,053	)		(144,780	)

Expected income tax expense

	2014			2013
Expected tax expense	$	296,161		$	195,137
Permanent differences		5,158			3,990
True up of state tax payable		29,138			39,238
Change in valuation allowance		(100,000	)		(383,145	)
Income tax expense (benefit)	$	230,457		$	(144,780	)

Deferred tax assets

	February 28,
	2014			2013
Deferred tax assets:
NOL carryforwards	$	32,864		$	469,136
Inventory reserves		-			(11,280	)
Depreciation		(30,173	)		(51,305	)
Accrued expenses		6,374			41,510
Stock compensation		460,796			319,148
Other		25,373			54,125
Valuation allowance		-			(100,000	)
Net deferred tax assets	$	495,233		$	721,334