v3.10.0.1

Income Taxes (Tables) | 6 Months Ended
--- | ---
May 31, 2018
Income Tax Disclosure [Abstract] |
Schedule of effect of tax rate change | The following chart shows the calculation of the previous tax rate and the new tax rate:
| Previous Rate | New Rate
Federal rate | 34.00 | % | 21.00 | %
State rate, net of federal tax benefit | 2.45 | % | 3.13 | %
Total | 36.45 | % | 24.13 | %
Summary of temporary differences | At May 31, 2018 and November 30, 2017, respectively, the Company had temporary differences arising from the following:
|  | May 31, 2018 |  | November 30, 2017
Type |  | Amount |  | Deferred Tax |  | Amount |  | Deferred Tax
Depreciation |  | $ | (417,190 | ) |  | $ | (100,661 | ) |  | $ | (378,580 | ) |  | $ | (137,992 | )
Reserve for bad debts |  | 23,342 |  |  | 5,632 |  |  | 6,629 |  |  | 2,416 |
Reserve for returns |  | 738,309 |  |  | 178,142 |  |  | 246,513 |  |  | 89,854 |
Accrued returns |  | 162,646 |  |  | 39,244 |  |  | 109,646 |  |  | 39,966 |
Reserve for obsolete inventory |  | 150,102 |  |  | 36,217 |  |  | 158,269 |  |  | 57,689 |
Vacation accrual |  | 32,719 |  |  | 7,895 |  |  | 70,856 |  |  | 25,827 |
Alternative minimum tax carry forward |  | — |  |  | 122,360 |  |  | — |  |  | 122,360 |
Deferred Compensation |  | 573,224 |  |  | 138,310 |  |  | 487,061 |  |  | 177,534 |
Bonus obligation unpaid |  | — |  |  | — |  |  | 400,166 |  |  | 145,861 |
Charitable contributions |  | 314,843 |  |  | 75,967 |  |  | 305,633 |  |  | 111,403 |
Section 263A costs |  | 61,660 |  |  | 14,878 |  |  | 48,317 |  |  | 17,612 |
Loss carry forward |  | 24,511,083 |  |  | 5,935,109 |  |  | 24,279,259 |  |  | 8,849,789 |
Net deferred tax asset |  | $ | 26,150,738 |  |  | $ | 6,453,093 |  |  | $ | 25,733,769 |  |  | $ | 9,502,319 |
Schedule of income tax expense | Income tax expense (benefit) is made up of the following components:
| Three Months Ended |  | Six Months Ended
| May 31, 2018 |  | May 31, 2017 |  | May 31, 2018 |  | May 31, 2017
Current tax - Federal | $ | — |  |  | $ | 5,000 |  |  | $ | — |  |  | $ | 16,000 |
Current tax - State & Local | 2,675 |  |  | 2,938 |  |  | 5,349 |  |  | 5,877 |
Deferred tax | (17,016 | ) |  | 407,516 |  |  | 3,093,780 |  |  | 506,217 |
Total Income Tax Expense | $ | (14,341 | ) |  | $ | 415,454 |  |  | $ | 3,099,129 |  |  | $ | 528,094 |
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
November 30, 2017 |  | $ | 1,015 |  |  | $ | 37,138 |  |  | $ | 38,153 |
Schedule of income taxes payable | Income taxes payable are made up of the following components:
Income Taxes Payable |  | Federal |  | State & Local |  | Total
May 31, 2018 |  | $ | — |  |  | $ | 3,534 |  |  | $ | 3,534 |
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 six months ended May 31, 2018, and May 31, 2017 is as follows:
|  | Three Months Ended |  | Three Months Ended
|  | May 31, 2018 |  | May 31, 2017
|  | Amount |  | Percent of Pretax Income |  | Amount |  | Percent of Pretax Income
Provision for income taxes at federal statutory rate |  | $ | (64,399 | ) |  | 21.00 | % |  | $ | 378,761 |  |  | 34.00 | %
Changes in provision for income taxes resulting from: |  |  |  |  |  |  |  |
State income taxes, net of federal income tax benefit |  | (9,598 | ) |  | 3.13 | % |  | 32,306 |  |  | 2.90 | %
Non-deductible expenses and other adjustments |  | 59,656 |  |  | (19.45 | )% |  | 4,387 |  |  | 0.39 | %
Provision for income taxes at effective rate |  | $ | (14,341 | ) |  | 4.68 | % |  | $ | 415,454 |  |  | 37.29 | %
|  | Six Months Ended |  | Six Months Ended
|  | May 31, 2018 |  | May 31, 2017
|  | Amount |  | Percent of Pretax Income |  | Amount |  | Percent of Pretax Income
Provision for (benefit from) income taxes at federal statutory rate |  | $ | (86,909 | ) |  | 21.00 | % |  | $ | 480,554 |  |  | 34.00 | %
Increases in taxes resulting from: |  |  |  |  |  |  |  |  |  |
State income taxes, net of federal income tax benefit |  | (12,954 | ) |  | 3.13 | % |  | 40,988 |  |  | 2.90 | %
Change in tax rate related to future deferred tax benefits |  | 3,150,147 |  |  | (761.18 | )% |  | — |  |  | — | %
Non-deductible expenses and other adjustments |  | 48,845 |  |  | (11.80 | )% |  | 6,552 |  |  | 0.46 | %
Provision for (benefit from) income taxes at effective rate |  | $ | 3,099,129 |  |  | (748.85 | )% |  | $ | 528,094 |  |  | 37.36 | %

X
- Definition [Table Text Block] for Schedule Of Effect Of Tax Rate Change [Table] + References No definition available. + Details
Name: | caw_ScheduleOfEffectOfTaxRateChangeTableTextBlock
Namespace Prefix: | caw_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of prepaid and refundable income tax. + References No definition available. + Details
Name: | caw_ScheduleOfPrepaidAndRefundableIncomeTaxTableTextBlock
Namespace Prefix: | caw_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Income Taxes Payable [Table Text Block] + References No definition available. + Details
Name: | caw_ScheduleofIncomeTaxesPayableTableTextBlock
Namespace Prefix: | caw_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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://fasb.org/us-gaap/role/ref/legacyRef -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
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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://fasb.org/us-gaap/role/ref/legacyRef -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
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=115928272&loc=d3e28200-109314 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -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 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
Name: | us-gaap_SummaryOfDeferredTaxLiabilityNotRecognizedTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration