Income Taxes (Tables)

12 Months Ended

Feb. 28, 2023

Income Tax Disclosure [Abstract]

Schedule of U.S. federal excise and capital gains tax and worthless securities losses

	February 28, 2023			February 28, 2022
Capital in excess of par value	$	16		$	(4,704	)
Total distributable earnings (loss)		(16	)		4,704

Schedule of tax character of distributions paid

	February 28, 2023		February 28, 2022		February 28, 2021
Ordinary income	$	27,313	$	22,033	$	13,747
Capital gains		-		-
Total	$	27,313	$	22,033	$	13,747

Schedule of components of accumulated losses on a tax basis

	February 28, 2023			February 28, 2022
Post October loss deferred	$	-		$	-
Accumulated capital losses		(1,580	)		(1,143	)
Other temporary differences		1,971			(1,601	)
Undistributed Long Term Gain		-			-
Undistributed ordinary income		19,771			9,897
Unrealized appreciation (depreciation)		(15,500	)		21,283
Total components of accumulated losses	$	4,662		$	28,436

Schedule of deferred tax assets and liabilities

	February 28, 2023			February 28, 2022
Total deferred tax assets	$	2,542,373		$	1,991,241
Total deferred tax liabilities		(3,008,829	)		(1,293,496	)
Valuation allowance on net deferred tax assets		(2,350,116	)		(1,946,761	)
Net deferred tax liability	$	(2,816,572	)	$	(1,249,016	)

Schedule of federal and state income tax provisions benefit

	February 28, 2023			February 28, 2022			February 28, 2021
Current
Federal	$	(473,475	)	$	2,498,515		$	-
State		(80,273	)		327,021			-
Net current expense		(553,748	)		2,825,536			-
Deferred
Federal		1,467,975			(444,628	)		461,503
State		99,582			(227,737	)		113,798
Net deferred expense		1,567,557			(672,365	)		575,301
Net tax provision	$	1,013,809		$	2,153,171		$	575,301