EARNINGS (LOSS) PER SHARE (Tables)

6 Months Ended

Aug. 31, 2023

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

The computation of weighted average common and common equivalent shares used in the calculation of basic and diluted EPS is shown below:

	Three Months Ended August 31,					Six Months Ended August 31,
	2023		2022			2023		2022
Earnings (loss):
Net earnings (loss) applicable to common shareholders	$	1,061,700	$	(801,900	)	$	188,900	$	(586,100	)
Weighted average shares:
Weighted average shares outstanding-basic		8,269,771		8,081,807			8,273,910		8,084,117
Issued unvested restricted stock and assumed shares issuable under granted unvested restricted stock awards		-		-			9,311		-
Weighted average shares outstanding-diluted		8,269,771		8,081,807			8,283,221		8,084,117
Earnings (loss) per share:
Basic	$	0.13	$	(0.10	)	$	0.02	$	(0.07	)
Diluted	$	0.13	$	(0.10	)	$	0.02	$	(0.07	)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

As shown in the table below, the following shares have not been included in the calculation of diluted earnings (loss) per share as they would be anti-dilutive to the calculation above.

	Three Months Ended August 31,				Six Months Ended August 31,
	2023		2022		2023		2022
Weighted average shares:
Issued unvested restricted stock and assumed shares issuable under granted unvested restricted stock awards		-		264,653		-		331,956