v3.25.4
Income Taxes (Tables)
9 Months Ended
Nov. 30, 2025
Income Taxes [Abstract]  
Schedule of Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities, and related valuation allowance as of November 30, 2025 and February 28, 2025 were as follows:

 

   November 30,
2025
   February 28,
2025
 
Total deferred tax assets  $2,456,671   $1,786,943 
Total deferred tax liabilities   (4,744,152)   (4,968,693)
Valuation allowance on net deferred tax assets   (2,217,080)   (1,707,579)
Net deferred tax liability  $(4,504,561)  $(4,889,329)
Schedule of Federal and State Income Tax (Provisions) Benefit on Investments

Federal and state income tax (provisions) benefit on investments for three and nine months ended November 30, 2025 and November 30, 2024:

 

   For the
three months ended
   For the
nine months ended
 
   November 30,
2025
   November 30,
2024
   November 30,
2025
   November 30,
2024
 
Current                
Federal  $
-
   $
-
   $
-
   $
-
 
State   
-
    
-
         
-
 
Net current expense   
-
    
-
    
-
    
-
 
Deferred                    
Federal   (51,803)   86,609    (291,290)   677,189 
State   (7,044)   76,892    (97,782)   113,042 
Net deferred expense   (58,847)   163,501    (389,072)   790,231 
Net tax provision  $(58,847)  $163,501   $(389,072)  $790,231