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INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($)
Feb. 28, 2021
Feb. 29, 2020
Deferred tax assets:    
Allowance for doubtful accounts $ 89,600 $ 64,100
Inventory overhead capitalization 127,700 69,200
Inventory valuation allowance 138,700 70,100
Inventory valuation allowance – noncurrent 56,400 56,700
Allowance for sales returns 27,200 27,200
Accruals 754,200 363,900
Total deferred tax assets 1,193,800 651,200
Deferred tax liabilities:    
Property, plant and equipment (1,283,700) (1,644,500)
Total deferred tax liabilities (1,283,700) (1,644,500)
Net deferred income tax liabilities $ (89,900) $ (993,300)