v3.7.0.1

Income Taxes (Tables) | 6 Months Ended
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May 31, 2017
Income Tax Disclosure [Abstract] |
Summary of temporary differences | At May 31, 2017 and November 30, 2016, respectively, the Company had temporary differences arising from the following:
|  | May 31, 2017
|  |  |  |  |  | Classified As
Type |  | Amount |  | Deferred Tax |  | Short-Term Asset |  | Long-Term Asset (Liability)
Depreciation |  | $ | (355,424 | ) |  | $ | (129,552 | ) |  | $ | — |  |  | $ | (129,552 | )
Reserve for bad debts |  | 5,146 |  |  | 1,876 |  |  | 1,876 |  |  | — |
Reserve for returns |  | 409,118 |  |  | 149,124 |  |  | 149,124 |  |  | — |
Accrued returns |  | 219,307 |  |  | 79,937 |  |  | 79,937 |  |  | — |
Reserve for obsolete inventory |  | 120,981 |  |  | 44,098 |  |  | 44,098 |  |  | — |
Vacation accrual |  | 27,243 |  |  | 9,930 |  |  | 9,930 |  |  | — |
Alternative minimum tax carry forward |  | — |  |  | 36,000 |  |  |  |  | 36,000 |
Deferred Compensation |  | 383,416 |  |  | 139,755 |  |  |  |  | 139,755 |
Bonus obligation unpaid |  | 482,945 |  |  | 176,033 |  |  | 176,033 |  |  | — |
Restructuring costs |  | 505,000 |  |  | 184,073 |  |  | 184,073 |  |  | — |
Charitable contributions |  | 550,267 |  |  | 200,571 |  |  | 116,265 |  |  | 84,306 |
Section 263A costs |  | 74,656 |  |  | 27,212 |  |  | 27,212 |  |  | — |
Loss carry forward |  | 25,089,724 |  |  | 9,145,204 |  |  | 1,162,649 |  |  | 7,982,555 |
Net deferred tax asset |  |  |  | $ | 10,064,261 |  |  | $ | 1,951,197 |  |  | $ | 8,113,064 |
|  | November 30, 2016
|  |  |  |  |  | Classified As
Type |  | Amount |  | Deferred Tax |  | Short-Term Asset |  | Long-Term Asset (Liability)
Depreciation |  | $ | (349,763 | ) |  | $ | (127,489 | ) |  | $ | — |  |  | $ | (127,489 | )
Reserve for bad debts |  | 15,801 |  |  | 5,759 |  |  | 5,759 |  |  | — |
Reserve for returns |  | 941,228 |  |  | 343,078 |  |  | 343,078 |  |  | — |
Accrued Returns |  | 194,873 |  |  | 71,031 |  |  | 71,031 |  |  | — |
Reserve for obsolete inventory |  | 500,156 |  |  | 182,307 |  |  | 182,307 |  |  | — |
Vacation accrual |  | 29,528 |  |  | 10,763 |  |  | 10,763 |  |  | — |
Alternative minimum tax carry forward |  | — |  |  | 20,000 |  |  |  |  | 20,000 |
Deferred compensation |  | 304,945 |  |  | 111,153 |  |  |  |  | 111,153 |
Bonus obligation unpaid |  | 304,355 |  |  | 110,937 |  |  | 110,937 |  |  | — |
Restructuring costs |  | 925,000 |  |  | 337,163 |  |  | 337,163 |  |  | — |
Charitable contributions |  | 584,558 |  |  | 213,071 |  |  | 96,249 |  |  | 116,822 |
Section 263A costs |  | 79,539 |  |  | 28,992 |  |  | 28,992 |  |  | — |
Loss carry forward |  | 25,398,347 |  |  | 9,257,698 |  |  | 962,485 |  |  | 8,295,213 |
Net deferred tax asset |  |  |  | $ | 10,564,463 |  |  | $ | 2,148,764 |  |  | $ | 8,415,699 |
Schedule of income tax expense | Income tax expense (benefit) is made up of the following components:
| Three Months Ended |  | Six Months Ended
| May 31, 2017 | May 31, 2016 |  | May 31, 2017 | May 31, 2016
Continuing Operations |  |  |  |  |
Current tax - Federal | $ | 5,000 |  | $ | — |  |  | $ | 16,000 |  | $ | — |
Current tax - State & Local | 2,938 |  | 2,369 |  |  | 5,877 |  | 4,735 |
Deferred tax | 407,516 |  | 244,685 |  |  | 506,217 |  | 374,489 |
Tax - Continuing Operations | $ | 415,454 |  | $ | 247,054 |  |  | $ | 528,094 |  | $ | 379,224 |
Discontinued Operations |  |  |  |  |
Current tax - Federal | — |  | — |  |  | — |  | — |
Current tax - State & Local | — |  | — |  |  | — |  | — |
Deferred tax | — |  | (4,192 | ) |  | — |  | (7,665 | )
Tax - Discontinued Operations | $ | — |  | $ | (4,192 | ) |  | $ | — |  | $ | (7,665 | )
Schedule of prepaid and refundable income taxes | Prepaid and refundable income taxes are made up of the following components:
Prepaid and refundable income taxes |  | Federal |  | State & Local |  | Total
May 31, 2017 |  | $ | — |  |  | $ | 38,277 |  |  | $ | 38,277 |
November 30, 2016 |  | $ | — |  |  | $ | 44,154 |  |  | $ | 44,154 |
Schedule of income taxes payable | Income taxes payable are made up of the following components:
Income Taxes Payable |  | Federal |  | State & Local |  | Total
May 31, 2017 |  | $ | 1,000 |  |  | $ | — |  |  | $ | 1,000 |
November 30, 2016 |  | $ | 20,000 |  |  | $ | — |  |  | $ | 20,000 |
Provision for income taxes computed at the statutory rate | A reconciliation of the provision for income taxes computed at the statutory rate to the effective rate for the three months and nine months ended May 31, 2017, and May 31, 2016 is as follows:
|  | Three Months Ended |  | Three Months Ended
|  | May 31, 2017 |  | May 31, 2016
|  | Amount |  | Percent of Pretax Income |  | Amount |  | Percent of Pretax Income
Continuing Operations |  |  |  |  |  |  |  |
Provision for income taxes at federal statutory rate |  | $ | 378,761 |  |  | 34.00 | % |  | $ | 230,535 |  |  | 34.00 | %
Changes in provision for income taxes resulting from: |  |  |  |  |  |  |  |
State income taxes, net of federal income tax benefit |  | 32,306 |  |  | 2.90 | % |  | 19,663 |  |  | 2.90 | %
Non-deductible expenses and other adjustments |  | 4,387 |  |  | 0.39 | % |  | (3,144 | ) |  | (0.46 | )%
Provision for income taxes at effective rate |  | 415,454 |  |  | 37.29 | % |  | 247,054 |  |  | 36.44 | %
Discontinued Operations |  |  |  |  |  |  |  |
(Benefit from) income taxes at federal statutory rate |  | — |  |  | — | % |  | (3,911 | ) |  | 34.00 | %
Changes in benefit from income taxes resulting from: |  |  |  |  |  |  |  |
State income taxes, net of federal income tax benefit |  | — |  |  | — | % |  | (334 | ) |  | 2.90 | %
Non-deductible expenses and other adjustments |  | — |  |  | — | % |  | 53 |  |  | (0.46 | )%
(Benefit from) income taxes at effective rate for Discontinued Operations |  | — |  |  | — | % |  | (4,192 | ) |  | 36.44 | %
Total provision for income taxes at effective rate |  | $ | 415,454 |  |  | 37.29 | % |  | $ | 242,862 |  |  | 36.44 | %
|  | Six Months Ended |  | Six Months Ended
|  | May 31, 2017 |  | May 31, 2016
|  | Amount |  | Percent of Pretax Income |  | Amount |  | Percent of Pretax Income
Continuing Operations |  |  |  |  |  |  |  |  |  |  |  |
Provision for (benefit from) income taxes at federal statutory rate |  | $ | 480,554 |  |  | 34.00 | % |  | $ | 346,532 |  |  | 34.00 | %
Increases in taxes resulting from: |  |  |  |  |  |  |  |  |  |
State income taxes, net of federal income tax benefit |  | 40,988 |  |  | 2.90 | % |  | 29,557 |  |  | 2.90 | %
Non-deductible expenses and other adjustments |  | 6,552 |  |  | 0.46 | % |  | 3,135 |  |  | 0.31 | %
Provision for (benefit from) income taxes at effective rate |  | 528,094 |  |  | 37.36 | % |  | 379,224 |  |  | 37.21 | %
Discontinued Operations |  |  |  |  |  |  |  |
(Benefit from) provision for income taxes at federal statutory rate |  | — |  |  | — | % |  | (7,004 | ) |  | 34.00 | %
Changes in (benefit from) provision for income taxes resulting from: |  |  |  |  |  |  |  |  |
State income taxes, net of federal income tax benefit |  | — |  |  | — | % |  | — |  |  | — | %
Non-deductible expenses and other adjustments |  | — |  |  | — | % |  | (661 | ) |  | 3.21 | %
(Benefit from) provision for income taxes at effective rate |  | — |  |  | — | % |  | (7,665 | ) |  | 37.21 | %
Total Provision for (benefit from) income taxes at effective rate |  | $ | 528,094 |  |  | 37.36 | % |  | $ | 371,559 |  |  | 37.21 | %

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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of deferred tax liabilities not recognized because of the exceptions to comprehensive recognition of deferred taxes, including a description of the temporary differences, events that would cause the temporary differences to become taxable, the cumulative amounts of the temporary differences and the amounts not recognized as deferred tax liabilities or a statement that the determination of the deferred tax liabilities is not practicable. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 740 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6487024&loc=d3e29054-158556 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=96869850&loc=d3e28200-109314 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331 + Details
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