PROPERTY, PLANT AND EQUIPMENT (Tables)

12 Months Ended

Feb. 28, 2023

Property, Plant and Equipment [Member]

PROPERTY, PLANT AND EQUIPMENT (Tables) [Line Items]

Property, Plant and Equipment [Table Text Block]

Property, plant and equipment consist of the following:

	February 28,
	2023			2022
Land	$	4,107,200		$	4,107,200
Building		20,424,900			20,424,900
Building improvements		2,274,200			2,274,100
Machinery and equipment		14,234,900			14,223,500
Furniture and fixtures		121,700			110,800
Capitalized software		1,236,300			1,151,900
Molds and tooling		704,000			-
Capitalized software - in progress		1,265,000			496,900
Total property, plant and equipment		44,368,200			42,789,300
Less accumulated depreciation		(14,711,800	)		(12,305,300	)
Property, plant and equipment-net	$	29,656,400		$	30,484,000