SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Feb. 29, 2024

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) [Line Items]

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:

	Year Ended February 29 (28),
	2024		2023
Earnings (loss) per share:
Net earnings (loss) applicable to common shareholders	$	546,400	$	(2,504,900	)
Shares:
Weighted average shares outstanding-basic		8,269,971		8,157,704
Issued unvested restricted stock and assumed shares issuable under granted unvested restricted stock awards		15,259		-
Weighted average shares outstanding-diluted		8,285,230		8,157,704
Diluted earnings (loss) per share:
Basic	$	0.07	$	(0.31	)
Diluted	$	0.07	$	(0.31	)

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.

	Year Ended February 29 (28),
	2024		2023
Weighted average shares:
Issued unvested restricted stock and assumed shares issuable under granted unvested restricted stock awards		-		222,395

Property, Plant and Equipment, Estimated Useful Life [Member]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) [Line Items]

Property, Plant and Equipment [Table Text Block]

Property, plant and equipment are stated at cost and depreciated on a straight-line basis over their estimated useful life, as follows:

Building	30 years
Building improvements	5 – 15 years
Machinery and equipment	3 – 15 years
Furniture and fixtures	3 years
Capitalized software	4 – 10 years
Molds and tooling	3 – 5 years