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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Feb. 28, 2023
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) [Line Items] |
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block] | The computation of weighted average common and common equivalent shares used in the calculation of basic and diluted EPS is shown below:
|  | Year Ended February 28, |
|  | 2023 |  |  | 2022 |
Earnings (loss) per share: |  |  |  |  |  |  |  |
Net earnings (loss) applicable to common shareholders |  | $ | (2,504,900 | ) |  | $ | 8,306,800 |
Shares: |  |  |  |  |  |  |  |
Weighted average shares outstanding-basic |  |  | 8,157,704 |  |  |  | 8,039,843 |
Issued unvested restricted stock and assumed shares issuable under granted unvested restricted stock awards |  |  | - |  |  |  | 412,497 |
Weighted average shares outstanding-diluted |  |  | 8,157,704 |  |  |  | 8,452,340 |
Diluted earnings (loss) per share: |  |  |  |  |  |  |  |
Basic |  | $ | (0.31 | ) |  | $ | 1.03 |
Diluted |  | $ | (0.31 | ) |  | $ | 0.98 |
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block] | As shown in the table below, the following shares have not been included in the calculation of diluted earnings (loss) per share as they would be anti-dilutive to the calculation above.
|  | Year Ended February 28, |
|  | 2023 |  |  | 2022 |
Weighted average shares: |  |  |  |  |  |  |  |
Issued unvested restricted stock and assumed shares issuable under granted unvested restricted stock awards |  |  | 222,395 |  |  |  | - |
Property, Plant and Equipment, Estimated Useful Life [Member] |
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) [Line Items] |
Property, Plant and Equipment [Table Text Block] | Property, plant and equipment are stated at cost and depreciated on a straight-line basis over their estimated useful life, as follows:
Building | 30 years
Building improvements | 5 – 15 years
Machinery and equipment | 3 – 15 years
Capitalized software | 4 years
Furniture and fixtures | 3 years
Molds and tooling | 3 – 5 years

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