Income Taxes (Tables)

12 Months Ended

Feb. 28, 2021

Income Tax Disclosure [Abstract]

Income tax reconciliation

	February 28, 2021			February 29, 2020
Expected federal income tax	$	283,052		$	254,898
State tax, net of federal		27,102			19,758
Research and development tax credits		(105,320	)		(213,521	)
Permanent timing difference		12,719			29,632
Change in valuation allowances		9,672			15,238
Income tax expense	$	227,225		$	106,005

Deferred tax asset and liability components

	February 28, 2021			February 29, 2020
Deferred tax asset
Inventory	$	66,000		$	41,000
Allowance for accounts receivable		13,000			15,000
Accrued expenses and other		181,000			94,000
Research tax credits		—			27,000
Deferred tax asset – Long Term	$	260,000		$	177,000
Deferred tax liability
Building and leasehold depreciation		(206,000	)		(252,000	)
Deferred tax liability – Long Term	$	(206,000	)	$	(252,000	)