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INCOME TAXES (Details 1) - USD ($)
Feb. 28, 2023
Feb. 28, 2022
Deferred Tax Asset (Liability):    
Accrued Liabilities $ 59,000 $ 49,000
Inventory Allowance 1,198,000 1,363,000
Allowance for Sales Reserve 119,000 0
Net Operating Loss Carryforwards 2,577,000 2,065,000
Other 8,000 14,000
Capitalized R&D 119,000 0
Unrealized Gains (229,000) 0
Depreciation (658,000) (132,000)
Total Deferred Tax Assets (Liabilities) 3,193,000 3,359,000
Valuation allowance (3,193,000) (3,359,000)
Total Deferred Tax Assets (Liabilities), Net $ 0 $ 0