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INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($) | Feb. 28, 2023 | Feb. 28, 2022
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Deferred tax assets: |  |  |
Allowance for doubtful accounts |  | $ 57,200 | $ 90,900
Inventory overhead capitalization |  | 170,100 | 203,500
Inventory valuation allowance |  | 132,500 | 137,900
Inventory valuation allowance – noncurrent |  | 112,200 | 103,200
Allowance for sales returns |  | 27,200 | 27,200
Research and development capitalization |  | 291,600 | 0
Net operating loss carryforward (1) | [1] | 830,900 | 0
Accruals |  | 1,069,100 | 953,600
Total deferred tax assets |  | 2,690,800 | 1,516,300
Deferred tax liabilities: |  |  |
Property, plant and equipment |  | (1,894,000) | (1,397,600)
Total deferred tax liabilities |  | (1,894,000) | (1,397,600)
Net deferred income tax assets |  | $ 796,800 | $ 118,700
[1] | The Company’s net operating loss (“NOL”) carryforward was generated from losses incurred in fiscal 2023. The Company’s NOL can be carried forward indefinitely, but are limited to a 80% maximum offset of taxable income. Authoritative guidance requires a valuation allowance to be established when determining whether deferred tax assets are more likely-than-not to be realized. Based on the Company’s evaluation, we determined the net deferred tax assets do meet the requirements to be realized, and as such, no valuation allowance has been established.

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