Note 4 - Disaggregation of Revenue

3 Months Ended

May 31, 2022

Notes to Financial Statements

Disaggregation of Revenue [Text Block]

NOTE 4 – DISAGGREGATION OF REVENUE         

The following table presents disaggregated revenue by method of recognition and segment:

Three Months Ended May 31, 2022
Revenues recognized over time under ASC 606:
	Franchising		Manufacturing		Retail		U-Swirl		Total
Franchise fees	$	53,853	$	-	$	-	$	13,367	$	67,220
Revenues recognized at a point in time:
	Franchising		Manufacturing		Retail		U-Swirl		Total
Factory sales		-		5,157,610		-		-		5,157,610
Retail sales		-		-		250,410		542,218		792,628
Royalty and marketing fees		1,440,327		-		-		368,787		1,809,114
Total	$	1,494,180	$	5,157,610	$	250,410	$	924,372	$	7,826,572

Three Months Ended May 31, 2021
Revenues recognized over time under ASC 606:
	Franchising		Manufacturing		Retail		U-Swirl		Total
Franchise fees	$	41,245	$	-	$	-	$	14,968	$	56,213
Revenues recognized at a point in time:
	Franchising		Manufacturing		Retail		U-Swirl		Total
Factory sales		-		5,040,723		-		-		5,040,723
Retail sales		-		-		282,978		506,497		789,475
Royalty and marketing fees		1,392,482		-		-		314,818		1,707,300
Total	$	1,433,727	$	5,040,723	$	282,978	$	836,283	$	7,593,711