Note 6 - Income Taxes (Tables)

12 Months Ended

Feb. 28, 2014

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	2014		2013			2012
Current
Federal	$	1,668,259	$	2,090,996		$	1,128,049
State		227,904		287,026			173,822
Total Current		1,896,163		2,378,022			1,301,871
Deferred
Federal		237,538		(1,107,287	)		729,900
State		20,959		(37,275	)		3,975
Total Deferred		258,497		(1,144,562	)		733,875
Total	$	2,154,660	$	1,233,460		$	2,035,746

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2014			2013			2012
Statutory rate		34.0	%		34.0	%		34.0	%
State income taxes, net of federal benefit		3.1	%		4.8	%		2.0	%
Domestic production deduction		(2.4	%)		(3.2	%)		(1.8	%)
Other		0.1	%		1.5	%		0.2	%
Acquisition related expenses		-			6.4	%		-
Valuation allowance, U-Swirl, Inc. Consolidated loss		5.9	%		4.2	%		-
Effective Rate		40.7	%		47.7	%		34.4	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2014			2013
Deferred Tax Assets
Allowance for doubtful accounts and notes	$	219,108		$	280,030
Inventories		75,505			93,726
Accrued compensation		210,290			136,406
Loss provisions and deferred income		143,877			166,650
Self insurance accrual		27,240			43,625
Amortization, design costs		54,312			71,868
Restructuring charges		1,850			115,963
U-Swirl, Inc. accumulated net loss		689,590			380,383
Valuation allowance, U-Swirl, Inc. accumulated net loss		(689,590	)		(380,383	)
Net deferred tax assets		732,182			908,268
Deferred Tax Liabilities
Depreciation and amortization		(1,133,467	)		(1,079,004	)
Prepaid expenses		(110,333	)		(82,325	)
Net deferred tax liability	$	(1,243,800	)	$	(1,161,329	)
Current deferred tax assets	$	538,871		$	628,633
Non-current deferred tax liabilities		(1,050,489	)		(881,694	)
Net deferred tax liability	$	(511,618	)	$	(253,061	)