Income Taxes (Tables)

12 Months Ended

Feb. 29, 2024

Income Tax Disclosure [Abstract]

Schedule of Components of Income (Loss) Before Provision (Benefit) for Income Taxes

The components of income (loss) before the provision (benefit) for income taxes are as follows:

	Year Ended			Year Ended			Year Ended
	February 29, 2024			February 28, 2023			February 28, 2022
Domestic Operations	$	(36,128	)	$	(33,501	)	$	(26,665	)
Foreign Operations		(11,249	)		2,551			826
	$	(47,377	)	$	(30,950	)	$	(25,839	)

Schedule of Provision (Benefit) for Income Taxes

The provision (benefit) for income taxes is comprised of the following:

	Year Ended			Year Ended			Year Ended
	February 29, 2024			February 28, 2023			February 28, 2022
Current provision (benefit)
Federal	$	(231	)	$	254		$	20
State		72			242			804
Foreign		811			1,248			2,148
Total current provision	$	652		$	1,744		$	2,972
Deferred (benefit) provision
Federal	$	(721	)	$	(394	)	$	(2,300	)
State		(520	)		(271	)		1,010
Foreign		(1,196	)		(1,118	)		(56	)
Total deferred (benefit) provision	$	(2,437	)	$	(1,783	)	$	(1,346	)
Total (benefit) provision
Federal	$	(952	)	$	(140	)	$	(2,280	)
State		(448	)		(29	)		1,814
Foreign		(385	)		130			2,092
Total (benefit) provision	$	(1,785	)	$	(39	)	$	1,626

Schedule of Effective Tax Rate Before Income Taxes

The effective tax rate before income taxes varies from the current statutory U.S. federal income tax rate as follows:

	Year Ended					Year Ended					Year Ended
	February 29, 2024					February 28, 2023					February 28, 2022
Tax benefit at Federal statutory rates	$	(9,949	)	21.0	%	$	(6,499	)	21.0	%	$	(5,426	)	21.0	%
State income taxes, net of Federal benefit		(692	)	1.5			(711	)	2.3			(282	)	1.1
Change in valuation allowance		6,589		(13.9	)		5,785		(18.7	)		7,214		(28.0	)
Change in tax reserves		(183	)	0.4			(173	)	0.5			(227	)	0.9
Non-controlling interest		463		(1.0	)		476		(1.5	)		766		(3.0	)
U.S. effects of foreign operations		-		—			379		(1.2	)		(2,135	)	8.3
Permanent differences and other		195		(0.4	)		794		(2.6	)		581		(2.2	)
Capital loss carryforward expiration		3,464		(7.3	)		-		-			-		-
Foreign rate differential		(879	)	1.9			402		(1.3	)		787		(3.1	)
Change in tax rate		(255	)	0.5			39		(0.1	)		105		(0.4	)
Research & development credits		(538	)	1.1			(531	)	1.7			243		(0.9	)
Effective tax rate	$	(1,785	)	3.8	%	$	(39	)	0.1	%	$	1,626		(6.3	)%

Schedule of Deferred Tax Assets and Liabilities

Deferred income taxes reflect the net tax effects of temporary differences between the carrying values of assets and liabilities for financial reporting and tax purposes. Significant components of the Company's deferred tax assets and liabilities are as follows:

	February 29, 2024			February 28, 2023
Deferred tax assets:
Accounts receivable	$	-		$	192
Inventory		3,732			4,196
Property, plant and equipment		3,092			2,467
IRC Section 174 - Capitalized R&D		5,171			3,735
Interim arbitration award		-			10,453
Operating lease		675			811
Accruals and reserves		3,018			6,097
Deferred compensation		205			268
Warranty reserves		1,198			1,465
Unrealized gains and losses		1,337			4,877
Partnership investments		3,904			3,262
163(j) interest limitation		1,786			-
Net operating losses		22,881			5,270
Foreign tax credits		2,111			1,739
Other tax credits		6,334			5,344
Deferred tax assets before valuation allowance		55,444			50,176
Less: valuation allowance		(41,845	)		(35,421	)
Total deferred tax assets		13,599			14,755
Deferred tax liabilities:
Intangible assets		(12,858	)		(16,035	)
Prepaid expenses		(1,295	)		(1,513	)
Operating lease		(652	)		(798	)
Deferred financing fees		(32	)		(46	)
Total deferred tax liabilities		(14,837	)		(18,392	)
Net deferred tax liability	$	(1,238	)	$	(3,637	)

Schedule of Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits, excluding interest and penalties, is as follows:

Balance at February 28, 2021	$	6,860
Additions based on tax positions taken in the current and prior years		140
Settlements		—
Decreases based on tax positions taken in the prior years		(563	)
Other		(172	)
Balance at February 28, 2022	$	6,265
Additions based on tax positions taken in the current and prior years		114
Settlements		—
Decreases based on tax positions taken in the prior years		(484	)
Other		89
Balance at February 28, 2023	$	5,984
Additions based on tax positions taken in the current and prior years		452
Settlements		—
Decreases based on tax positions taken in prior years		(995	)
Other		184
Balance at February 29, 2024	$	5,625

Schedule of Tax Returns Subject to Examination by Tax Authorities in Major Jurisdictions

The Company, or one of its subsidiaries, files its tax returns in the U.S. and certain state and foreign income tax jurisdictions with varying statutes of limitations. The earliest years' tax returns filed by the Company that are still subject to examination by the tax authorities in the major jurisdictions are as follows:

Jurisdiction	Tax Year
U.S.	2019
Netherlands	2018
Germany	2019