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Note 15 - Income Taxes (Tables)

12 Months Ended

Aug. 31, 2025

Notes Tables

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

		Fiscal Year Ended August 31,
		2025				2024
Current:
Federal		$	—			$	—
State			69,000				48,000
Foreign			1,823,000				1,601,000
			1,892,000				1,649,000
Deferred:
Federal			—				—
State			—				—
Foreign			153,002				(323,203	)
			153,002				(323,203	)
		$	2,045,002			$	1,325,797

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

		Fiscal Year Ended August 31,
		2025				2024
Tax computed at statutory rates		$	647,000			$	1,627,000
State income tax, net of federal benefit			120,000				21,000
Tax effect on equity in income of international joint ventures			(742,000	)			(887,000	)
Tax effect of foreign operations			875,000				371,000
Deemed repatriation			26,000				4,000
Foreign tax credit			—				(321,000	)
Research and development credit			(138,000	)			(512,000	)
Valuation allowance			1,363,000				1,066,000
Stock based compensation			77,002				175,000
Non-controlling interest			(62,000	)			(71,000	)
Prior year true-up			(112,000	)			(146,000	)
Other			(9,000	)			(1,203	)
		$	2,045,002			$	1,325,797

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

		August 31,
		2025				2024
Stock-based compensation		$	797,000			$	637,100
Foreign tax credit carryforward			2,814,400				3,844,800
Capitalized research and experimentation			2,472,400				2,037,800
Other credit and loss carryforward			6,757,900				5,974,200
Capital loss carryforward			129,900				—
Interest expense limitation			71,300				—
Other			922,400				965,368
Total deferred tax assets			13,965,300				13,459,268
Valuation allowance			(13,153,200	)			(12,694,800	)
Total deferred tax assets after valuation allowance			812,100				764,468
Right-of-use asset			(51,900	)			(64,700	)
Intangible assets			(1,457,700	)			(1,564,200	)
Unremitted foreign earnings			(234,600	)			(34,800	)
Other			(77,491	)			(61,100	)
Total deferred tax liabilities			(1,821,691	)			(1,724,800	)
Net deferred tax liabilities		$	(1,009,591	)		$	(960,332	)

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

		Fiscal Year Ended August 31,
		2025				2024
Gross unrecognized tax benefits – beginning balance		$	399,300			$	361,200
Gross (decreases) increases – prior period tax positions			(17,400	)			(5,400	)
Gross increases – current period tax positions			40,000				43,500
Gross unrecognized tax benefits – ending balance		$	421,900			$	399,300

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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