PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Feb. 28, 2021

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

3.        PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consist of the following:

	February 28 (29),
	2021			2020
Land	$	4,107,200		$	4,107,200
Building		20,373,900			20,321,800
Building improvements		1,949,200			1,833,700
Machinery and equipment		8,289,400			8,025,000
Furniture and fixtures		110,800			110,800
Capitalized software		866,500			-
Property, plant and equipment - in progress		4,436,300			528,300
Total property, plant and equipment		40,133,300			34,926,800
Less accumulated depreciation		(10,182,300	)		(8,549,100	)
Property, plant and equipment-net	$	29,951,000		$	26,377,700

During fiscal year 2020, the Company began the process to upgrade the software platform that the UBAM division consultants use to monitor their business. During fiscal year 2021, the Company placed into service these UBAM platform upgrades and continued its development of a new platform for customers to place orders. In addition, during fiscal year 2021 the Company began construction on two new pick-pack-ship lines to increase the Company’s daily shipping capacity.