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11. REVENUE RECOGNITION (Details) - Schedule of New Accounting Pronouncements and Changes in Accounting Principles - USD ($) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Feb. 28, 2019 | Nov. 30, 2018 | Aug. 31, 2018 | May 31, 2018 | Nov. 30, 2017 | Aug. 31, 2017 | May 31, 2017 | Feb. 28, 2017 | Feb. 28, 2019 | Feb. 28, 2018
ASSETS |  |  |  |  |  |  |  |  |  |
Accounts receivable-Net | $ 3,258,800 |  |  |  |  |  |  |  | $ 3,258,800 | $ 2,913,700
Inventories-Net | 33,445,600 |  |  |  |  |  |  |  | 33,445,600 | 26,618,600
Prepaid expenses and other assets | 1,603,500 |  |  |  |  |  |  |  | 1,603,500 | 1,259,000
Total current assets | 41,507,200 |  |  |  |  |  |  |  | 41,507,200 | 33,514,600
TOTAL ASSETS | 69,266,300 |  |  |  |  |  |  |  | 69,266,300 | 61,837,900
LIABILITIES |  |  |  |  |  |  |  |  |  |
Other current liabilities | 4,177,900 |  |  |  |  |  |  |  | 4,177,900 | 3,517,900
Total liabilities | 43,335,800 |  |  |  |  |  |  |  | 43,335,800 | 41,435,800
REVENUES | 23,625,400 | $ 40,482,600 | $ 24,681,000 | $ 30,022,300 | $ 38,909,900 | $ 24,186,900 | $ 26,941,200 | $ 21,946,600 | 118,811,300 | 111,984,600
COST OF GOODS SOLD |  |  |  |  |  |  |  |  | 39,063,600 | 35,824,300
Gross margin | 15,835,800 | 27,341,000 | 16,218,300 | 20,352,600 | 26,698,200 | 16,536,600 | 18,342,400 | 14,583,100 | 79,747,700 | 76,160,300
OPERATING EXPENSE: |  |  |  |  |  |  |  |  |  |
Operating and selling |  |  |  |  |  |  |  |  | 18,550,600 | 17,694,700
Sales commissions |  |  |  |  |  |  |  |  | 36,480,400 | 35,359,000
General and administrative |  |  |  |  |  |  |  |  | 16,164,300 | 15,736,300
Total operating expenses |  |  |  |  |  |  |  |  | 71,195,300 | 68,790,000
INTEREST EXPENSE |  |  |  |  |  |  |  |  | 931,300 | 1,119,500
OTHER INCOME |  |  |  |  |  |  |  |  | (1,559,700) | (1,581,900)
EARNINGS BEFORE INCOME TAXES |  |  |  |  |  |  |  |  | 9,180,800 | 7,832,700
INCOME TAXES |  |  |  |  |  |  |  |  | 2,502,400 | 2,618,000
NET EARNINGS | $ 555,500 | $ 2,815,600 | $ 1,490,700 | $ 1,816,600 | $ 2,128,400 | $ 1,036,900 | $ 1,225,300 | $ 824,100 | 6,678,400 | 5,214,700
Gross Sales [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 139,040,400
Discounts and Allowances [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | (38,103,500)
Transportation Revenue [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 11,047,700
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] |  |  |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |  |  |
Accounts receivable-Net |  |  |  |  |  |  |  |  |  | (99,900)
Inventories-Net |  |  |  |  |  |  |  |  |  | (100)
Prepaid expenses and other assets |  |  |  |  |  |  |  |  |  | (117,000)
Total current assets |  |  |  |  |  |  |  |  |  | (217,000)
TOTAL ASSETS |  |  |  |  |  |  |  |  |  | (217,000)
LIABILITIES |  |  |  |  |  |  |  |  |  |
Other current liabilities |  |  |  |  |  |  |  |  |  | (217,000)
Total liabilities |  |  |  |  |  |  |  |  |  | (217,000)
REVENUES |  |  |  |  |  |  |  |  |  | (18,500)
COST OF GOODS SOLD |  |  |  |  |  |  |  |  |  | (4,893,000)
Gross margin |  |  |  |  |  |  |  |  |  | 4,874,500
OPERATING EXPENSE: |  |  |  |  |  |  |  |  |  |
Operating and selling |  |  |  |  |  |  |  |  |  | 4,876,500
Sales commissions |  |  |  |  |  |  |  |  |  | 0
General and administrative |  |  |  |  |  |  |  |  |  | 0
Total operating expenses |  |  |  |  |  |  |  |  |  | 4,876,500
INTEREST EXPENSE |  |  |  |  |  |  |  |  |  | 0
OTHER INCOME |  |  |  |  |  |  |  |  |  | (2,000)
EARNINGS BEFORE INCOME TAXES |  |  |  |  |  |  |  |  |  | 0
INCOME TAXES |  |  |  |  |  |  |  |  |  | 0
NET EARNINGS |  |  |  |  |  |  |  |  |  | 0
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Gross Sales [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | (13,193,200)
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Discounts and Allowances [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 13,174,700
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Transportation Revenue [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 0
Calculated under Revenue Guidance in Effect before Topic 606 [Member] |  |  |  |  |  |  |  |  |  |
ASSETS |  |  |  |  |  |  |  |  |  |
Accounts receivable-Net |  |  |  |  |  |  |  |  |  | 2,813,800
Inventories-Net |  |  |  |  |  |  |  |  |  | 26,618,500
Prepaid expenses and other assets |  |  |  |  |  |  |  |  |  | 1,142,000
Total current assets |  |  |  |  |  |  |  |  |  | 33,297,600
TOTAL ASSETS |  |  |  |  |  |  |  |  |  | 61,620,900
LIABILITIES |  |  |  |  |  |  |  |  |  |
Other current liabilities |  |  |  |  |  |  |  |  |  | 3,300,900
Total liabilities |  |  |  |  |  |  |  |  |  | 41,218,800
REVENUES |  |  |  |  |  |  |  |  |  | 111,966,100
COST OF GOODS SOLD |  |  |  |  |  |  |  |  |  | 30,931,300
Gross margin |  |  |  |  |  |  |  |  |  | 81,034,800
OPERATING EXPENSE: |  |  |  |  |  |  |  |  |  |
Operating and selling |  |  |  |  |  |  |  |  |  | 22,571,200
Sales commissions |  |  |  |  |  |  |  |  |  | 35,359,000
General and administrative |  |  |  |  |  |  |  |  |  | 15,736,300
Total operating expenses |  |  |  |  |  |  |  |  |  | 73,666,500
INTEREST EXPENSE |  |  |  |  |  |  |  |  |  | 1,119,500
OTHER INCOME |  |  |  |  |  |  |  |  |  | (1,583,900)
EARNINGS BEFORE INCOME TAXES |  |  |  |  |  |  |  |  |  | 7,832,700
INCOME TAXES |  |  |  |  |  |  |  |  |  | 2,618,000
NET EARNINGS |  |  |  |  |  |  |  |  |  | 5,214,700
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Gross Sales [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 125,847,200
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Discounts and Allowances [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | (24,928,800)
Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Transportation Revenue [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 11,047,700
UBAM [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 103,717,100
COST OF GOODS SOLD |  |  |  |  |  |  |  |  |  | 31,132,800
Gross margin |  |  |  |  |  |  |  |  |  | 72,584,300
OPERATING EXPENSE: |  |  |  |  |  |  |  |  |  |
Operating and selling |  |  |  |  |  |  |  |  |  | 14,509,500
Sales commissions |  |  |  |  |  |  |  |  |  | 35,043,200
General and administrative |  |  |  |  |  |  |  |  |  | 3,602,000
Total operating expenses |  |  |  |  |  |  |  |  |  | 53,154,700
OPERATING INCOME |  |  |  |  |  |  |  |  |  | 19,429,600
UBAM [Member] | Gross Sales [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 121,364,700
UBAM [Member] | Discounts and Allowances [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | (28,657,900)
UBAM [Member] | Transportation Revenue [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 11,010,300
UBAM [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | (18,500)
COST OF GOODS SOLD |  |  |  |  |  |  |  |  |  | (4,893,000)
Gross margin |  |  |  |  |  |  |  |  |  | 4,874,500
OPERATING EXPENSE: |  |  |  |  |  |  |  |  |  |
Operating and selling |  |  |  |  |  |  |  |  |  | 4,875,500
Sales commissions |  |  |  |  |  |  |  |  |  | 0
General and administrative |  |  |  |  |  |  |  |  |  | 0
Total operating expenses |  |  |  |  |  |  |  |  |  | 4,875,500
OPERATING INCOME |  |  |  |  |  |  |  |  |  | (1,000)
UBAM [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Gross Sales [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | (13,193,900)
UBAM [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Discounts and Allowances [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 13,175,400
UBAM [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Transportation Revenue [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 0
UBAM [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 103,698,600
COST OF GOODS SOLD |  |  |  |  |  |  |  |  |  | 26,239,800
Gross margin |  |  |  |  |  |  |  |  |  | 77,458,800
OPERATING EXPENSE: |  |  |  |  |  |  |  |  |  |
Operating and selling |  |  |  |  |  |  |  |  |  | 19,385,000
Sales commissions |  |  |  |  |  |  |  |  |  | 35,043,200
General and administrative |  |  |  |  |  |  |  |  |  | 3,602,000
Total operating expenses |  |  |  |  |  |  |  |  |  | 58,030,200
OPERATING INCOME |  |  |  |  |  |  |  |  |  | 19,428,600
UBAM [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Gross Sales [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 108,170,800
UBAM [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Discounts and Allowances [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | (15,482,500)
UBAM [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Transportation Revenue [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 11,010,300
Publishing [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  | 10,430,000 | 8,267,500
COST OF GOODS SOLD |  |  |  |  |  |  |  |  |  | 4,691,500
Gross margin |  |  |  |  |  |  |  |  |  | 3,576,000
OPERATING EXPENSE: |  |  |  |  |  |  |  |  |  |
Operating and selling |  |  |  |  |  |  |  |  |  | 987,500
Sales commissions |  |  |  |  |  |  |  |  |  | 315,700
General and administrative |  |  |  |  |  |  |  |  |  | 509,600
Total operating expenses |  |  |  |  |  |  |  |  |  | 1,812,800
OPERATING INCOME |  |  |  |  |  |  |  |  |  | 1,763,200
EARNINGS BEFORE INCOME TAXES |  |  |  |  |  |  |  |  | $ 2,885,800 | 1,763,200
Publishing [Member] | Gross Sales [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 17,675,700
Publishing [Member] | Discounts and Allowances [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | (9,445,600)
Publishing [Member] | Transportation Revenue [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 37,400
Publishing [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 0
COST OF GOODS SOLD |  |  |  |  |  |  |  |  |  | 0
Gross margin |  |  |  |  |  |  |  |  |  | 0
OPERATING EXPENSE: |  |  |  |  |  |  |  |  |  |
Operating and selling |  |  |  |  |  |  |  |  |  | 0
Sales commissions |  |  |  |  |  |  |  |  |  | 0
General and administrative |  |  |  |  |  |  |  |  |  | 0
Total operating expenses |  |  |  |  |  |  |  |  |  | 0
OPERATING INCOME |  |  |  |  |  |  |  |  |  | 0
Publishing [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Gross Sales [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 700
Publishing [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Discounts and Allowances [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | (700)
Publishing [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Transportation Revenue [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 0
Publishing [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 8,267,500
COST OF GOODS SOLD |  |  |  |  |  |  |  |  |  | 4,691,500
Gross margin |  |  |  |  |  |  |  |  |  | 3,576,000
OPERATING EXPENSE: |  |  |  |  |  |  |  |  |  |
Operating and selling |  |  |  |  |  |  |  |  |  | 987,500
Sales commissions |  |  |  |  |  |  |  |  |  | 315,700
General and administrative |  |  |  |  |  |  |  |  |  | 509,600
Total operating expenses |  |  |  |  |  |  |  |  |  | 1,812,800
OPERATING INCOME |  |  |  |  |  |  |  |  |  | 1,763,200
Publishing [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Gross Sales [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | 17,676,400
Publishing [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Discounts and Allowances [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | (9,446,300)
Publishing [Member] | Calculated under Revenue Guidance in Effect before Topic 606 [Member] | Transportation Revenue [Member] |  |  |  |  |  |  |  |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |  |
REVENUES |  |  |  |  |  |  |  |  |  | $ 37,400

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