Note 6 - Income Taxes (Tables)

12 Months Ended

Feb. 28, 2013

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	2013			2012		2011
Current
Federal	$	2,090,996		$	1,128,049	$	1,650,552
State		287,026			173,822		217,039
Total Current		2,378,022			1,301,871		1,867,591
Deferred
Federal		(1,107,287	)		729,900		223,424
State		(37,275	)		3,975		7,203
Total Deferred		(1,144,562	)		733,875		230,627
Total	$	1,233,460		$	2,035,746	$	2,098,218

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2013			2012			2011
Statutory rate		34.0	%		34.0	%		34.0	%
State income taxes, net of federal benefit		4.8	%		2.0	%		2.5	%
Domestic production deduction		(3.2	%)		(1.8	%)		(1.7	%)
Other		1.5	%		0.2	%		0.1	%
Acquisition related expenses		6.4	%		-			-
Valuation allowance, U-Swirl, Inc. Consolidated loss		4.2	%		-			-
Effective Rate		47.7	%		34.4	%		34.9	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Deferred Tax Assets	2013			2012
Allowance for doubtful accounts and notes	$	280,030		$	216,136
Inventories		93,726			92,315
Accrued compensation		136,406			147,814
Loss provisions and deferred income		166,650			156,738
Self insurance accrual		43,625			52,946
Amortization, design costs		71,868			87,213
Restructuring charges		115,963			-
U-Swirl, Inc. accumulated net loss		380,383			-
Valuation allowance, U-Swirl, Inc. accumulated net loss		(380,383	)		-
Net deferred tax assets		908,268			753,162
Deferred Tax Liabilities
Depreciation and amortization		(1,079,004	)		(2,051,240	)
Prepaid expenses		(82,325	)		(99,605	)
Net deferred tax liability	$	(1,161,329	)	$	(2,150,845	)
Current deferred tax assets	$	628,633		$	487,274
Non-current deferred tax liabilities		(881,694	)		(1,884,957	)
Net deferred tax liability	$	(253,061	)	$	(1,397,683	)